HB1659: relative to local property tax exemptions for veterans with a 100 percent disability rating.

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RSA references from bill data

• 21:50 · reference · effective 2027-04-01

  ho acquired the homestead under 38 U.S.C. section 2101, 2102, or any successor program providing specially adapted housing for disabled veterans; (b) Is a veteran, as defined in RSA 21:50, who has a permanent service-connected disability rating of 100 percent, as certified by the United States Department of Veterans Affairs, or is rated permanently and totally disabled due to individual unemployability,

• 21-J:3 · amend · effective 2027-04-01

  ns for veterans with a 100 percent disability rating. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Duties of Commissioner. Amend RSA 21-J:3, XIII to read as follows: XIII. Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursua

• 21-J:9-A · amend · effective 2027-04-01

  t may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a. 2 Procedure for Adoption, Modification, or Rescission. 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:

• 72 · amend · effective 2027-04-01

  -a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:39-c, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and 5 New Section; Disabled Veteran Homestead Property Tax Credit. Amend RSA 72 by inserting after section 39-b the following new section: 72:39-c Disabled Veteran Homestead Property Tax Credit. I. Any city or town may adopt the homestead property tax credit established under this section by

• 72:27-A · amend · effective 2027-04-01

  ty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a. 2 Procedure for Adoption, Modification, or Rescission. 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,

• 72:28 · amend · effective 2027-04-01

  set forth in RSA 21-J:9-a. 2 Procedure for Adoption, Modification, or Rescission. 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 Tax Cre

• 72:28-B · amend · effective 2027-04-01

  n RSA 21-J:9-a. 2 Procedure for Adoption, Modification, or Rescission. 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 Tax Credit for Servi

• 72:29-A · amend · effective 2027-04-01

  a. 2 Procedure for Adoption, Modification, or Rescission. 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 Tax Credit for Service-Connected

• 72:35 · amend · effective 2027-04-01

  edure for Adoption, Modification, or Rescission. 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 Tax Credit for Service-Connected Total Disab

• 72:36 · amend · effective 2027-04-01

  eplace the tax credits pursuant to RSA 72:28, 72:28-b, 72:28-c, [and] 72:36-a, and 72:39-c in its entirety and shall not be in addition thereto. 4 Interpretations; Rules. Amend RSA 72:36, I to read as follows: I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:3

• 72:37 · reference · effective 2027-04-01

  annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a

• 72:37-B · reference · effective 2027-04-01

  May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:

• 72:38-B · amend · effective 2027-04-01

  r Rescission. 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 Tax Credit for Service-Connected Total Disability. Amend RSA 72:35, I-a to read

• 72:39-A · reference · effective 2027-04-01

  luation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by addin

• 72:39-C · add · effective 2027-04-01

  e property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deduc

• 72:62 · add · effective 2027-04-01

  assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from t

• 72:66 · add · effective 2027-04-01

  n the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregat

• 72:70 · add · effective 2027-04-01

  al towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation

• 72:74 · reference · effective 2027-04-01

  ities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them sha

• 72:74-A · reference · effective 2027-04-01

  ty subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the proc

RSAs mentioned by this document

• RSA 21 · STATUTORY CONSTRUCTION
• RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
• RSA 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
• RSA 21:50 · Veteran; Armed Forces; Active Duty; Service-Connected Injury, Illness, or Disability
• RSA 21-J:3 · Duties of Commissioner
• RSA 72:28 · Standard and Optional Veterans' Tax Credit
• RSA 72:35 · Tax Credit for Service-Connected Total Disability
• RSA 72:36 · Interpretations; Rules
• 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 72:74 · Payment in Lieu of Taxes