[RSA 77:5 repealed by 2021, 91:99, II, effective January 1, 2025.]
77:5 Exemptions.
Each taxpayer shall have the following exemptions:
I. Income of $2,400.
II. An additional $1,200 if either or both taxpayers are 65 years of age or older on the last day of the tax year.
III. An additional $1,200 if either or both taxpayers are blind.
IV. An additional $1,200 if either or both taxpayers are disabled, unable to work, and have not yet reached their sixty-fifth birthday.