CHAPTER Rev 400 PROPETY TAX CREDITS, EXEMPTIONS AND DEFERRALS
REVISION NOTE:
Document #9309, effective 10-30-08, made extensive changes
to the wording, format, and numbering in the former Chapter Rev 400, which had
contained 4 parts numbered Rev 401 through Rev 404. Rev 400 as filed in Document #9309 contains 9
nine parts numbered Rev 401 through Rev 409.
Some rules in Rev 400 as filed in Document #9309 are not strictly
amendments of former rules in Rev 400 but address either new subjects for Rev
400 or subjects transferred from other chapters of rules. These rules containing new or transferred
subjects include the following:
Rev 401.02 defining
“assessing officials.”
Rev 401.03 defining
“civil union partner.”
Rev 401.04 defining
“credit.”
Rev 401.05 defining
“deferral.”
Rev 401.07 defining
“exemption.”
Rev 401.08 defining
“fractional property interest.”
Rev 401.10 defining
“resident.”
Rev 401.12 defining
“separation.”
Rev 402.05 Assessing
Officials Review of Documentation.
Rev 402.06 Assessing
Officials Response.
Rev 403.03 Service
Related Lists.
Rev 404.02 Requested
Documents.
PART Rev 406
APPLICATION FOR DEFERRALS.
PART Rev 407
PROPERTY HELD IN LIFE OR TRUST ESTATE.
Rev 408.03 Property
Tax Deferrals Form.
Rev 408.04 Tax Credit, Exemption or Deferral for Real
Property Held in Trust or as a Life Estate Form.
Rev 408.05
Residential Property in an Industrial or Commercial Zone Exemption Form.
PART Rev 409
APPEALS.
Document #9309 replaces all prior filings affecting Rev
400. The filings of the Department of
Revenue Administration affecting the former Rev 400 include the following
documents:
#2080, eff 7-5-82 #4511,
eff 10-26-08
#2272, eff 1-11-83 #5911,
eff 10-14-94
#2821, eff 8-27-84 #7410,
eff 11-23-00
PART Rev 401 DEFINITIONS
Rev 401.01
"Active duty" means day-by-day service:
(a) Under the
authority of Title X of the United States Code;
(b) Where a person
is subject to full military discipline and regulation on a 24-hour basis in the
armed forces of the United States during a war or armed conflict pursuant to
RSA 72:28; and
(c) Does not include
periods of time:
(1) In training; or
(2) Between the enlisted date and the date
deployed.
Source. #2080,
eff 7-5-82; ss by #2272, eff 1-11-83; ss by #2821, eff 8-17-84; ss by #4511,
eff 10-26-88; ss by #5911, eff 10-14-94; ss by #7410, eff 11-23-00; (See
Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 401.02 “Assessing officials” means:
(a) Governing body or assessors of a
municipality; or
(b) County
commissioners of an unincorporated place.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84; ss
by #4511, eff 10-26-88; ss by #5911, eff 10-14-94; ss by #7410, eff 11-23-00;
(See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 401.03
“Civil union partner” means a party who has entered into a civil union
pursuant to RSA 457-A.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84;
ss by #4511, eff 10-26-88; ss by #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.04); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.03)
Rev 401.04 “Credit”
means “tax credit” as defined in RSA 72:29, IV.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.05); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 401.05 “Deferral” means the granting on an annual
basis, by assessing officials, of a postponement of payment for all or part of
the property taxes due.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.06); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 401.06
"Discharge" means the termination of active duty service for
enlisted people.
Source. #5911, eff 10-14-9494; ss and moved by #7410,
eff 11-23-00 (from Rev 401.07); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 401.07
“Exemption” means “exemption” as defined in RSA 72:29, III.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 401.08); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 401.08 “Fractional property interest” means the
percentage of ownership of residential real estate conveyed in a deed or other
legal instrument transferring title to an applicant applying for a tax credit,
exemption or deferral.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 401.09
"Principal place of abode" means:
(a) The
place to which the applicant always intends to return;
(b) The place which
is ready and available for the applicant’s occupancy when he or she does
return; and
(c) It is not a:
(1) Seasonal home;
(2) Camp;
(3) Timeshare; or
(4) Place of retreat.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.05)
Rev 401.10 “Resident”
means “resident” as defined in RSA 72:29, I.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 401.11 "Residential real
estate" means “residential real estate” as defined in RSA 72:29, II.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.06)
Rev 401.12
“Separation” means the termination of active duty service for officers.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev
401.13 “Spouse” means the husband, or wife, of
the veteran.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 401.07)
PART Rev 402 GENERAL INFORMATION
Rev 402.01 Types of Property Tax Credits, Exemptions
and Deferrals.
(a) An applicant may
apply for the following:
(1) Veterans’ credit pursuant to RSA 72:28;
(2) Veterans’ credit for service connected
disability pursuant to RSA 72:35;
(3) Veterans’ exemption, pursuant to RSA 72:36-a,
for:
a. The veteran; or
b. The veteran’s surviving spouse or surviving
civil union partner;
(4) Improvements to assist persons with
disabilities exemption pursuant to RSA 72:37-a;
(5) Elderly exemption pursuant to RSA 72:39-b;
(6) Disabled exemption pursuant to RSA 72:37-b;
(7) Deaf persons or persons with severely
impaired hearing exemption pursuant to RSA 72:38-b;
(8) Improvements to assist deaf persons or
persons with severely impaired hearing exemption pursuant to RSA 72:38-b, V;
(9) Blind exemption pursuant to RSA 72:37;
(10) Solar energy systems exemption pursuant to
RSA 72:62;
(11) Wood heating energy systems exemption
pursuant to RSA 72:70;
(12) Wind-powered energy systems exemption RSA
72:66; or
(13) Property tax deferral for elderly persons or persons with disabilities pursuant to RSA 72:38-a.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84,
EXPIRED: 8-17-90
New.
#5911, eff 10-14-94; ss and moved by #7410, eff 11-23-00 (from Rev
402.02); (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 402.02 Fractional
Property Interest.
(a) Applicants
owning a fractional property interest shall each submit Form PA-29,
“Permanent Application for Property Tax Credit/Exemption”, or Form PA-30, “Elderly
and Disabled Tax Deferral Application”, whichever is applicable.
(b) The credit,
exemption or deferral shall be prorated as required by RSA 72:30.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.03); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 402.04)
Rev 402.03 Obtaining
Forms.
(a) Applicants
applying for a property tax credit, deferral or exemption, listed in Rev 402.01
(a) (1) through (a)(13), may obtain application forms from the:
(1)
Assessing officials;
(2)
Department’s web site at www.revenue.nh.gov;
or
(3)
Department’s property appraisal division at 603-271-2687.
(b)
A municipality may obtain forms to respond to applications from:
(1) The
department’s web site at www.revenue.nh.gov;
or
(2) The
department’s property appraisal division at 603-271-2687.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.02); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 402.04 Acceptance
of an Application.
(a) Assessing officials receiving timely filed
applications may:
(1) Request additional information; or
(2) Return an application to the applicant if the
application:
a.
Does not contain sufficient information to determine the applicant's
eligibility; or
b.
Contains incorrect, inaccurate or misleading information.
(b)
An applicant who receives either a request or a returned application
shall provide the information in (a) above within 30 days of the request
or return date.
(c)
An applicant may correct and resubmit an application, pursuant to RSA
76:16-e and RSA 80:55, provided the original application was filed timely.
(d) Assessing
officials may request true copies of documents as described in each applicable credit,
exemption or deferral in this chapter.
(e) Assessing
official shall have 30 days to respond to an application that required
corrections or additional information.
(f)
The assessing officials may accept an untimely filed
application when an applicant:
(1) Was prevented from timely
filing Form PA-29, Form PA -33, or Form PA- 40; and
(2) Provides the assessing officials with
evidence that the untimely filing was due to accident, mistake, or misfortune.
Source. #5911, eff 10-14-94; ss and moved by #7410,
eff 11-23-00 (from Rev 402.05); (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 402.03)
Rev 402.05 Assessing Officials Review of
Documentation. Assessing officials
shall review the applicant’s documentation against the applicable criteria
requirements, as stated in Parts Rev 403, 404 and 405, to verify that the
applicant’s documentation meets the requirements for the credit, exemption of
deferral.
Source. #5911,
eff 10-14-94; ss and moved by #7410, eff 11-23-00 (from Rev 402.06); (See
Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 402.06 Assessing
Officials Response.
(a) Assessing officials shall:
(1)
Respond to the application by July 1;
(2) Mail
the applicant whichever of the following is applicable:
a. A
copy of the municipality’s authorization portion of Form PA-29 “Permanent Application
for Property Tax Credit/Exemptions”;
b. Form PA-35 “Assessing
Officials Response to Exemption, Tax Credit or Deferral Application”; or
c. A copy of the
municipality’s authorization portion of Form PA-42, “Residence in an Industrial
Commercial Zone Exemption”.
(3)
Indicate, in the instance of a veteran’s tax credit application, whether
the veterans’ tax credit was:
a. Granted and the amount of the credit; or
b. Denied;
(4)
Include any additional applicable information;
(5) Sign
and date the applicable document in (2) above prior to the approval date of the
tax rate for the year of application;
(6) In
the event of a late filing, sign and date the applicable document in (2) above prior
to the approval date of the tax rate for the year of application; and
(7)
Inform the applicant of his or her appeal rights.
(b) Any documents
provided to the assessing officials as evidence to meet criteria shall be:
a. Treated as confidential; and
b. Returned to the applicant pursuant to RSA
72:34, II.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 402.07 Duration
of the Applications.
(a) Upon approval by
the assessing officials, Form PA-29 or Form PA-42 shall remain on file as a
permanent record except when:
(1) The residential real estate is transferred to
a new owner; or
(2) The applicant no longer meets the statutory
eligibility criteria.
(b) The applicant
may reapply if he or she again qualifies for the credit, exemption or deferral.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 402.05)
PART Rev 403
VETERANS’ TAX CREDIT
Rev 403.01 Residency Requirements. An applicant shall meet the following
residency requirements to be eligible for a veterans’ tax credit:
(a) Be a New
Hampshire resident for one year preceding April 1 of the year for which the credit
is requested; and
(b) Apply by April
15 for the tax credit in the municipality where the residential real estate is
located.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84,
EXPIRED: 8-17-94
New.
#5911, eff 10-14-94; ss by #7410, eff 11-23-00; (See Revision Note at
chapter heading for Rev 400) #9309, eff 10-30-08
Rev 403.02 Service Requirements.
(a) An applicant
shall meet the following service requirements to be eligible for a veterans’
tax credit:
(1) Provide United States Department of Defense
forms, pursuant to RSA 21:50, to serve as evidence of:
a. An individual’s active duty has been
terminated;
b. The service member’s date of entry into
service; and
c. Date of discharge or separation and character
of discharge or separation.
(b) The following
shall be considered active duty:
(1) Active duty for members of the
(2) Service in a
National Guard unit or an active reserve unit called to active duty by federal
authority pursuant to RSA 72:28, V;
(3) Service as an American merchant seamen in
active ocean-going service from 12/07/1941 to 8/15/1945 with a DD Form 214 or
its precursors; or
(4) Service by an individual who:
a. Received the "Armed Forces Expeditionary
Medal” or a “Theater of Operation Service Medal" as defined in RSA 72:29,
VII; and
b. Was
issued a document establishing an individual’s status as a veteran, pursuant to
RSA 21:50.
(c) The 90 days of active
duty required, pursuant to RSA 72:28, IV, shall include the dates of:
(1) Enlistment, induction or the date an officer
reports for active duty; and
(2) Discharge or separation as shown on the forms
in (c) above.
(d) A discharged or
separated individual may re-enlist immediately, but having been discharged or
separated, if only momentarily, he or she shall qualify as a veteran for the
veterans’ tax credit.
Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84,
EXPIRED: 8-17-94
New.
#5911, eff 10-14-94; ss by #7410, eff 11-23-00; (See Revision Note at
chapter heading for Rev 400) #9309, eff 10-30-08
Rev 403.03 Service
Related Lists. Applicants for a veterans’
tax credit or veterans’ tax exemption may obtain a list of service forms
for the required evidence of service and a list of medals and
decorations required for evidence by:
(a) Calling:
(1) The department at 603-271-2687; or
(2) The
(b) Going online at www.nh.gov.revenue; or
(c) Writing to:
New Hampshire Department
of Revenue Administration
Property Appraisal
Division
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Source. #5911,
eff 10-14-94; ss by #7410, eff 11-23-00; (See Revision Note at chapter heading
for Rev 400) #9309, eff 10-30-08 (from Rev 403.03)
Rev 403.05 Surviving
Spouse or Surviving Civil Union Partner.
(a) The surviving
spouse or surviving civil union partner of a veteran who was a New
Hampshire resident at the time of the veteran’s death shall be entitled to the
same veterans’ tax credit to which the deceased veteran was entitled.
(b) A veteran, for the purposes of a
surviving spouse or civil union partner applying for the veterans’ property tax
credit, shall:
(1) Be deceased;
(2) Have been killed, or died, on active duty as
defined by RSA 72;29-a, I; and
(3) Meet the requirements in RSA 72:29, V.
(c) A New Hampshire
resident, who is a surviving spouse or surviving civil union partner in
(a) above, shall be eligible for the veterans’ tax credit on residential real estate
whether or not the veteran was a New Hampshire
resident at the time of death.
(d) If the surviving spouse or surviving civil union partner owns residential real estate with another person, in
undivided ownership, who is equally entitled to a veteran's tax credit, the
total credit shall:
(1) Be prorated; and
(2) Not exceed the statutorily set amount, unless
the municipality has adopted the provision under RSA 72:29-a, II.
(e) A surviving spouse or surviving civil union
partner of a
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
(from Rev 403.04)
Rev 403.06 Service
Connected Death. A surviving spouse
or surviving civil union partner shall be eligible for a veterans’ tax
credit based on a service connected death when the death:
(a) Has occurred after discharge or separation
from active duty; and
(b) Been evidenced
by written verification from the U.S. Department of Veteran's Affairs.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 403.07 Veterans’
with Service Connected Total and Permanent Disability. Eligibility for the standard or optional
veterans’ tax credit, based on a service connected total and permanent
disability, shall be evidenced by written verification from the U.S. Department
of Veterans’ Affairs that a veteran has been so classified.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 403.08 Applying
for a Veterans’ Tax Credit.
(a) The applicant
shall complete and file Form PA-29, “Permanent Application for Property Tax
Credit/Exemptions” or Form PA-33, “Statement of Qualification for Property Tax
Credit or Exemption”, whichever is applicable, with the municipality where the
residential real estate is located, by April 15 prior to the setting of the tax
rate.
(b)
When a veteran, who received the credit, becomes deceased, the surviving
spouse or surviving civil union partner shall apply, pursuant to (a) above, in
order to receive the credit.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev
403.09 Requested Documents. Assessing officials may request, from the
applicant, true copies of documents such as, but not limited to, United States
Department of Defense forms, listed in Rev 403.02.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
PART Rev 404 APPLICATION
FOR EXEMPTIONS
Rev 404.01 Application for a Property Tax Exemption. An applicant applying for a tax exemption shall
complete and file with the municipality, by April 15 prior to the setting of
the tax rate whichever of the following is applicable:
(a) The applicable section(s) of Form PA-29,
“Application for Permanent Property Tax Credit and Exemptions”; or
(b) Form PA-42, “Residence in an Industrial or
Commercial Zone Application for Exemption”.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev 404.02 Requested Documents. Assessing officials may request true copies
of any documents that are applicable in order to verify the information on the
application, such as:
(a) List of
applicant’s assets and their value;
(b) List of
applicant’s net encumbrances and net value;
(c) Statement of applicant’s and spouse’s or
civil union partner’s income such as, but not limited to:
(1) Federal income tax return for the preceding
tax year;
(2) Social Security; or
(3) A written statement explaining
why a federal income tax return was not filed;
(d) Income or interest and dividends tax return
of any state for the preceding tax year;
(e) Property inventory filed in any
(f) Any other
document with supporting evidence; and
(g) In the instance of a trust, Form PA-33,
“Statement of Qualification for Property Tax Credit or Exemption”.
Source. #5911, eff 10-14-94; ss by #7410, eff
11-23-00; (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
PART Rev 405
NON-PROFIT HOUSING PROJECTS EXEMPTION
Rev 405.01 Definitions. For purposes of this part, the following
definitions shall apply:
(a) "Community health care facility"
means a structure used as a general health, nutritional, or medical care
facility which is used primarily for the care of elderly or handicapped
persons. The term does not include
nursing homes, hospitals, intermediate care facilities and traditional care
facilities;
(b) "Community housing facility" means
a structure, primarily used as a permanent residence for elderly families or
families with a handicapped member or members.
The term does not include nursing homes, hospitals, intermediate care
facilities and traditional care facilities;
(c) "Non-profit charitable corporations or
organizations" means those entities which have applied for and received,
from the United States Internal Revenue Service, a confirmation of their tax
status as exempt organizations under either section 501 (c)(3) or section 501
(c)(4) of the Internal Revenue Code, as defined in RSA 77-A:1, XX; and
(d) "Sponsored" means a non-profit
charitable corporation or organization which has approval by the United States
Department of Housing and Urban Development as a sponsor of a community housing
facility with regard to its administration and financial capability and
responsibility.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08 (from Rev 404.01)
Rev 405.02 Criteria. To qualify for the tax exemption provided
under RSA 72:23-k, a facility shall:
(a) Be actively used and occupied as a community
housing facility or as a community health care facility; and
(b) Meet at least one of the following standards:
(1) The facility shall be owned or
sponsored within or without
(2) The facility shall be directly
related to projects organized, operated or assisted under state law pursuant to
rules issued by the United States Department of Housing and Urban Development,
or both.
Source. (See
Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08 (from Rev
404.02)
PART Rev 406 APPLICATION FOR DEFFERALS
Rev 406.01 Deferral
Applications. Applications for
deferrals shall be filed yearly on whichever
is the applicable date stated in Rev 406.03.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 406.02 Criteria for Tax Deferral for Disabled. The applicant shall meet the requirements of
RSA 72:38-a to be eligible for a tax deferral for the disabled.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 406.03 Applying for a Tax Deferral for Elderly or
Disabled.
(a) The applicant shall complete and file his or
her portion of Form PA-30, “Tax Deferral
Application for Elderly or Disabled”, with the municipality annually by March
1, following the date of notice
of tax, for each tax year
against which the tax deferral is requested.
(b) If there is a mortgage against the property,
the mortgagee shall indicate approval by dated signature prior to Form PA-30
being filed with the municipality.
(c) The assessing officials, in order to
determine the applicant’s eligibility, may request any applicable documents
such as a:
(1) List of applicant’s assets and their value;
(2) List of applicant’s net encumbrances and net
value;
(3) Statement
of applicant’s and their spouse’s or civil union partner’s income such as, but
not limited to:
a. Federal income tax return for the preceding
tax year;
b. Social Security income; or
c. A written statement explaining why a federal
income tax return was not filed;
(4) Income or interest and dividends tax return
for the preceding tax year from any state;
(5) Property inventory filed in any
(6) In the instance of a trust, Form PA-33,
“Statement of Qualification for Property Tax Credit or Exemption”.
Source. (See
Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08
Rev
406.04 Assessing Officials Response.
(a) Approved
applications shall be distributed by the assessing officials as follows:
(1) The original application to the register of
deeds of the county in which the property is located;
(2) A copy to the property owner; and
(3) A copy to the assessors.
(b) If the
application for deferral is denied, as a result of the review pursuant to Rev
402.05, indicated by a lack of dated signatures of the majority of assessing
officials, the assessing officials shall provide a brief reason for the denial
on Form PA-35.
(c) Denied applications shall be distributed by
assessing officials as follows:
(1) The original application retained by the
assessing officials;
(2) A copy mailed to the applicant; and
(3) A copy sent to the assessors.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
PART Rev 407
PROPERTY HELD IN TRUST OR LIFE ESTATE
Rev 407.01 Applying for a Credit, Exemption or
Deferral When Real Property is Held in
Trust or as a Life Estate.
(a)
Form PA-33, “Statement of Qualification for Property Tax Credit or
Exemption”, shall be filed by property owners with real property held in trust
or as a life estate, applying for a tax credit, exemption or deferral, by
accompanying Form PA-29, PA-42 or PA-30, whichever is applicable.
(b)
Applicants filing Form PA-33 shall include the following applicable
documentation:
(1) A copy of the trust instrument as defined in
RSA 564-B:1–103;
(2) A certification of trust in accordance with
RSA 564-B:10; or
(3) A copy of the deed assigning ownership of the
life estate.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
PART Rev 408
FORMS
Rev 408.01 Property
Tax Credits Form. An applicant applying
for a property tax credit shall file, by April 15 prior to the setting of the
tax rate, Form PA-29, “Application for Permanent Property Tax Credit and
Exemptions” with the assessing officials.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 408.02 Property
Tax Exemptions Form.
(a) An applicant
applying for a property tax exemption shall file, by April 15 prior to the setting
of the tax rate, Form PA-29, “Application for Permanent Property Tax Credit and
Exemptions” with the assessing officials.
(b) An applicant
applying for a nonprofit housing tax exemption shall file pursuant to RSA
72:23-c, I.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 408.03 Property
Tax Deferrals Form. An applicant
applying for a property tax deferral shall file Form PA-30, “Tax Deferral
Application for Elderly or Disabled”, with the municipality annually by March
1, following the setting of the tax rate, for each tax year against which the
tax deferral is requested.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 408.04 Tax
Credit, Exemption or Deferral for Real Property Held in Trust or as a Life
Estate Form. Form PA-33, “Statement
of Qualification for Property Tax Credit or Exemption”, shall be filed with
Form PA-29 or Form PA-30 by property owners with real property held in trust or
as a life estate, applying for a tax credit, exemption or deferral.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
Rev 408.05 Residential
Property in an Industrial or Commercial Zone Exemption Form. An applicant filing for an exemption for a
residence in an industrial of commercial zone shall complete and file Form
PA-42, “Residence in an Industrial or Commercial Zone Application for
Exemption”.
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
PART
Rev 409 APPEALS
Rev
409.01 Appeals. Pursuant to RSA 72:34-a, the applicant may appeal
the assessing officials denial of an application to the:
(a)
(b)
Source. (See Revision Note at chapter heading for Rev
400) #9309, eff 10-30-08
APPENDIX
|
Rule |
Statute |
|
Rev 401.01 |
RSA 72:36 |
|
Rev 401.02 - 401.03 |
RSA 21-J:13 |
|
Rev 401.04 - 401.05 |
RSA 72:36 |
|
Rev 401.06 |
RSA 21-J:13 |
|
Rev 401.07 |
RSA 72:36 |
|
Rev 401.08 401.13 |
RSA 72:36 |
|
Rev 402.01 |
RSA 72:36 |
|
Rev 402.02 |
RSA 21-J:13 |
|
Rev 402.03 402.04 |
RSA 72:36 |
|
Rev 402.05 |
RSA 72:33 |
|
Rev 402.06 - 402.07 |
RSA 72:36 |
|
Rev 403.01 -403.09 |
RSA 72:36 |
|
Rev 404.01 - Rev 404.02 |
RSA 72:36 |
|
Rev 405 - Rev 407 |
RSA 72:36 |
|
Rev 408.01 - Rev 408.05 |
RSA 72:36 |
|
Rev
409 |
RSA 72:34-a |