HB101: relative to exempting certain elderly homeowners from paying property taxes.

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RSA references from bill data

• 72 · amend

  d by the Senate and House of Representatives in General Court convened: 1 New Sections; Conditions for Elderly Homeowner Exemption; Procedure for Adoption and Modification of Elderly Homeowner Exemption. Amend RSA 72 by inserting after section 39-b the following new sections: 72:39-c Conditions for Elderly Homeowner Exemption. I. A town or city may adopt or rescind the elderly homeowner tax exemption established under this

• 72:1-D · reference

  -c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 39-c, 39-d, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or before September 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals or the superior court, which may order an exemption, deferral, or tax credit, or an abatement if a tax has been assessed. 6 Effective Date. This act shall take effect Apri

• 72:23 · reference

  o Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the applicant may be entitled under the provisions of RSA 72:23, 23-d, 23-e, 23-f, 23-g, 23-h, 23-i, 23-j, 23-k, 28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 39-c, 39-d, 41, 42, 62, 66, or 70 the applicant may appeal in writing, on or

• 72:27-A · amend

  gible for shall not exceed $530,000. Under no circumstances shall the amounts of the exemption for any qualifying taxpayer be less than $5,000. 2 Property Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 7

• 72:28 · amend

  ty. 4 Property Taxation; Application Procedure; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows: I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 39-c, 39-d, 62, 66, and 70 unless the person has filed with the selectmen or assessors, by April 15 preceding the setting of the tax rate, a

• 72:28-B · amend

  for any qualifying taxpayer be less than $5,000. 2 Property Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; R

• 72:29 · amend

  35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 39-c, 62, 66, and 70, the ownership of real estate, as expressed by such words as

• 72:29-A · amend

  ifying taxpayer be less than $5,000. 2 Property Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Adde

• 72:33 · amend

  grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property. 4 Property Taxation; Application Procedure; Reference Added. Amend the introductory paragraph of RSA 72:33, I to read as follows: I. No person shall be entitled to the exemptions or tax credits provided by RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 35, 36-a, 37, 37-a, 37-b, 38-b, 39-b, 39-c, 39-d, 62, 66, and 70 unle

• 72:34-A · amend

  ualifications, that the applicant is duly qualified at the time of application. The form shall include the following and such other information deemed necessary by the commissioner: 5 Appeals; Reference. Amend RSA 72:34-a to read as follows: 72:34-a Appeal From Refusal to Grant Exemption, Deferral, or Tax Credit. Whenever the selectmen or assessors refuse to grant an applicant an exemption, deferral, or tax credit to which the

• 72:35 · amend

  er be less than $5,000. 2 Property Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RS

• 72:37 · amend

  than $5,000. 2 Property Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI

• 72:37-B · amend

  . 2 Property Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as f

• 72:38-B · amend

  Tax Credit; Adoption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. F

• 72:39-A · amend

  doption Procedure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. For purposes o

• 72:39-C · reference

  dure; Reference Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. For purposes of RSA 72:28,

• 72:39-D · reference

  xclude attached dwelling units, unattached structures, or any area or land of the residence used or intended for commercial or other nonresidential purposes. III. Additional requirements for an exemption under RSA 72:39-d shall be that the residence, as defined in RSA 72:39-c, is: (a) Owned by the resident; or (b) Owned by a resident jointly or in common with the resident's spouse, if the resident meets the age requirement for

• 72:62 · reference

  ce Added. Amend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. For purposes of RSA 72:28, 28-b, 28-c,

• 72:66 · reference

  mend RSA 72:27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30,

• 72:70 · reference

  :27-a, I to read as follows: I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Definitions; Reference Added. Amend RSA 72:29, VI to read as follows: VI. For purposes of RSA 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33,

RSAs mentioned by this document

• RSA 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
• RSA 72:23 · Real Estate and Personal Property Tax Exemption
• RSA 72:28 · Standard and Optional Veterans' Tax Credit
• RSA 72:29 · Definitions
• RSA 72:33 · Application for Exemption or Tax Credit
• RSA 72:35 · Tax Credit for Service-Connected Total Disability
• RSA 72:37 · Exemption for the Blind
• RSA 72:62 · Exemption for Solar Energy Systems
• RSA 72:66 · Exemption for Wind-Powered Energy Systems
• RSA 72:70 · Exemption for Woodheating Energy Systems
• RSA 72:76 · Property Tax Exemption
• RSA 72:82 · Procedure for Adoption
• RSA 72:85 · Exemption for Electric Energy Storage Systems
• RSA 72:87 · Exemption for Renewable Generation Facilities and Electric Energy Storage Systems