CHAPTER 72 PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes
Section 72:41
[RSA 72:41 effective until April 1, 2024; see also RSA 72:41 set out below.]
72:41 Proration. –
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption in proportion to his interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:39-b.
[RSA 72:41 effective April 1, 2024; see also RSA 72:41 above.]
72:41 Proration. –
If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderly under RSA 72:39-b, in proportion to his or her interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:37, 72:37-b, 72:38-b, or 72:39-b.