Rev 1200

CHAPTER Rev 1200 LOW AND MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF

REVISION NOTE:

Rev 1200 formerly dealt with current use and was repealed by the Department of Revenue Administration through filing Document #5364, effective 3-23-92. Rules on current use formerly under Rev 1200 are now under the rulemaking authority of the Chairman of the Current Use Board in Cub 100-Cub 300.

REVISION NOTE:

Pursuant to 2001, 158:80, Document #7910, effective 6-25-03, readopted with amendments Rev 1200, formerly entitled "Education Property Tax Hardship Relief".

PART Rev 1201 DEFINITIONS

Rev 1201.01 “Adult” means a person who has attained the age of 18 years.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1201.02 “Claim” means the Form DP-8 and any additional documents required to be filed.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1201.03 “Claimant” means a natural person but excludes a corporation, trust or other entity that applies for low and moderate income homeowners property tax relief. This term includes co-claimant(s) except when co-claimant is specifically stated in the rule.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1201.04 “Co-claimant” means one or more natural persons but excludes a corporation, trust, or other entity that applies as the second claimant on a claim for low and moderate income homeowners property tax relief.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1201.05 “Homestead” means “homestead” as defined in RSA 198:56, II and includes only such land and outbuildings as are identified in the same tax bill.

Source. #7910, eff 6-25-03

PART Rev 1202 ELIGIBILITY REQUIREMENTS

Rev 1202.01 Eligibility Criteria. To be eligible for low and moderate income homeowners property tax relief, a claimant shall:

(a) Own a homestead or an interest in a homestead that is subject to the statewide enhanced education tax;

(b) Have resided in the homestead on April 1 of the year for which the claim is made except for such persons on active duty as provided for in RSA 198:57, III(b); and

(1) Households with one single adult member, $20,000 or less;

(2) Households with 2 or more adult members, $40,000 or less; or

(3) Head of a New Hampshire household, $40,000 or less.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

PART Rev 1203 FILING FOR TAX RELIEF

Rev 1203.01 Filing Dates.

(a) A claimant shall file Form DP-8, low and moderate income homeowners property tax relief no earlier than May 1 and no later than June 30 after the date of the final tax bill as defined in RSA 76:1-a, I.

(b) A claim shall be considered timely filed when:

(1) Postmarked by the United States Postal Service, as provided by RSA 80:55, no earlier than May 1 and no later than June 30; or

(2) Received by a delivery service in accordance with the dates listed in (1) above, provided the delivery service:

a. Is available to the general public;

b. Offers services equivalent to first class, registered and certified mail in a manner at least as timely and reliable as the United States Postal Service;

c. Either:

1. Affixes a date stamp to the envelope in which the documents are placed indicating the date on which it was sent by the claimant and the date on which it is to be delivered to the department; or

2. Records electronically within its computer data base, the date on which the documents were received from the claimant and the date on which the items were delivered to the department; and

d. Makes available to the claimant, upon request, a notarized statement indicating the date the documents were received by the delivery service and the date the items were delivered to the department; or

(3) Received at the department no earlier than May 1 and no later than June 30.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1203.02 Form DP-8 , Low and Moderate Income Homeowners Property Tax Relief.

(a) The claimant shall complete and file Form DP- 8 by providing:

(1) Name(s) and mailing address of:

a. Claimant;

b. Co-claimant(s), if applicable; and

c. All other adult members living in the household, if applicable;

(2) The Social Security number(s), pursuant to 42 USC sec. 405 (c)(2)(c)(i) of the federal Social Security Act, of:

a. Claimant;

b. Co-claimant(s), if applicable; and

c. All other adults members living in the household, if applicable;

(3) Municipality where homestead is located;

(4) The numbers of:

a. Account of the homestead property, if applicable; and

b. Municipal tax map and lot;

(5) An indication whether the claimant resided in the homestead on April 1 of the year for the corresponding tax period;

(6) An indication whether the claimant is:

a. Single;

b. Married; or

c. Head of NH household;

(7) The household total adjusted gross income reported on a federal income tax return or returns for the corresponding tax period;

(8) The amount of total adjusted gross income received by all adult members of the NH household who were not required to file a federal income tax return with the supporting documentation referenced in Rev 1203.04(c);

(9) An indication whether any adult member(s) of the household was not required to file a federal income tax return;

(10) The claimant’s percentage of ownership in the homestead;

(11) The total assessed value of the property;

(12) A statement stating:

“I declare, under penalties of unsworn falsification, that I have owned an interest in, resided in and maintained the homestead as a primary residence, as of April 1, 2______ that the claim is made in good faith, and that the facts contained in this claim are true and complete.”; and

(14) Dated signature(s) in ink of the :

a. Claimant; and

b. Co-claimant(s), if applicable.

(b) Form DP-8 and any additional documents as required in Rev 1203.04 below, shall be:

(1) Mailed to:

NH Department of Revenue Administration

Low and Moderate Income Homeowners Property Tax Relief

PO Box 457

Concord, NH 03302-0457; or

(2) Delivered to:

NH Department of Revenue Administration

Low and Moderate Income Homeowners Property Tax Relief

Governor Hugh J. Gallen Office Park South

109 Pleasant Street

Medical and Surgical Building

Concord, NH.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1203.03 Additional Documents.

(a) Each claimant shall include with the completed Form DP-8, a copy of the following for all adult members of the household required to file a federal tax return for the corresponding tax period:

(1) Pages 1 and 2 of the federal income tax return(s);

(2) Federal telefile worksheet; or

(3) Pages 1 - 4 of the federal tax return of a trust through which any adult member has beneficial interest or equitable title.

(b) Each claimant shall also include a copy of the final property tax bill of the homestead for the property tax year for which the claim is made.

(c) In instances where federal income tax returns are not required to be filed, the claimant and all adult members of the claimant’s household may include with the completed form DP-8 an affidavit in lieu of a tax return that includes:

(1) Each person’s Social Security number; and

(2) An explanation why a federal income tax return was not required to be filed.

(d) In instances where a claimant holds equitable title or beneficial interest for life in the homestead, the claimant shall include with the completed Form DP-8 a copy of the document creating such interest.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

PART Rev 1204 REJECTIONS AND APPEALS

Rev 1204.01 Rejection of Claim.

(a) A claim for low and moderate income homeowners property tax relief shall be rejected if the claim:

(1) Fails to provide the information required by Rev 1203.03 and Rev 1203.04;

(2) Is not timely filed;

(3) Contains materially false information; or

(4) Fails to establish that the claimant(s) meets eligibility requirements in Rev 1202.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1204.02 Appeals. Appeals shall be filed in writing to the New Hampshire board of tax and land appeals within 30 days from the date of the notice of pursuant to RSA 198:60.

Source. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

PART Rev 1205 RELIEF

Rev 1205.01 Relief. Relief shall be processed pursuant to RSA 198:61.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

Rev 1205.02 Relief on Erroneously Paid or Fraudulent Claims. A claimant shall be assessed for the amount of relief issued plus interest as provided under RSA 21-J:28 for:

(a) An erroneously paid claim; or

(b) A paid claim found to be fraudulent.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

PART Rev 1206 PENALTIES

Rev 1206.01 Criteria for Penalties. Penalties, pursuant to RSA 198:59, shall be assessed in cases of:

(a) Understatement of household income;

(b) A claimant’s submission of a claim for property not owned by the claimant;

(c) A claimant’s submission of a claim for relief in which the claimant has not resided on the property on April 1 of the corresponding tax period;

(d) Overstatement or understatement of the number of adult members that reside in the homestead;

(e) Overstatement or understatement of the assessed value of the claimant’s homestead;

(f) Claim for more than one homestead; or

(g) Inclusion of property outside the definition of “homestead” as defined in RSA 198:56,II.

Source. #7154, EMERGENCY, eff 12-13-99, EXPIRED:
6-10-00

New. #7365, eff 9-19-00; ss by #7910, eff 6-25-03

APPENDIX

Rule	Statute
Rev 1201.01	RSA 21:44
Rev 1201.02	RSA 198:58
Rev 1201.03	RSA 198:58
Rev 1201.04	RSA 198:58
Rev 1201.05	RSA 198:56, II
Rev 1202.01	RSA 198:57, III
Rev 1203.02-1203.03	RSA 198:58, II
Rev 1204.01	RSA 198:58
Rev 1204.02	RSA 198:60
Rev 1205.01	RSA 198:61
Rev 1205.02	RSA 198:59
Rev 1206.01	RSA 198:59