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RSA 72:28 · Standard and Optional Veterans' Tax Credit

Title
V: TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes
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72:28 Standard and Optional Veterans' Tax Credit. –

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I.

The standard veterans' tax credit shall be $50.

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II.

The optional veterans' tax credit, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $51 up to $750. The optional veterans' tax credit shall replace the standard veterans' tax credit in its entirety and shall not be in addition thereto.

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III.

Either the standard veterans' tax credit or the optional veterans' tax credit shall be subtracted each year from the property tax on the veteran's residential property. However, the surviving spouse of a resident who suffered a service-connected death may have the amount subtracted from the property tax on any real property in the same municipality where the surviving spouse is a resident.

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IV.

The following persons shall qualify for the standard veterans' tax credit or the optional veterans' tax credit:

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(a)

Every resident of this state who is a veteran, as defined in RSA 21:50, and served not less than 90 days on active service in the armed forces of the United States in any qualifying war or armed conflict listed in this section, and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty by a member of the national guard or reserve shall be included as service under this subparagraph;

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(b)

Every resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident; and

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(c)

The surviving spouse of any resident who suffered a service-connected death.

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V.

Service in a qualifying war or armed conflict shall be as follows:

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(a)

"World War I" between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;

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(b)

"World War II" between December 7, 1941 and December 31, 1946;

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(c)

"Korean Conflict" between June 25, 1950 and January 31, 1955;

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(d)

"Vietnam Conflict" between December 22, 1961 and May 7, 1975;

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(e)

"Vietnam Conflict" between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal;

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(f)

"Persian Gulf War" between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law; and

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(g)

Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal. Source. 1871, 13:1. GL 54:2. PS 56:4. 1907, 95:1. 1919, 54:1. 1921, 12:3; 103:1. 1923, 68:2. PL 60:26. 1941, 157:1. RL 73:29. 1943, 174:1. 1944, 4:1. 1947, 240:1, par. 29. 1949, 167:1. 1951, 132:1. RSA 72:28. 1955, 289:1. 1963, 49:1; 118:1; 324:1. 1967, 35:1, 2; 219:1, 2. 1971, 303:1. 1975, 282:1. 1976, 42:1, 2. 1977, 61:1. 1979, 288:2. 1981, 215:1. 1989, 64:1; 270:1. 1991, 70:3-6. 1992, 70:3. 1993, 73:3, 10; 262:1. 2003, 299:2. 2005, 126:1, eff. April 1, 2006. 2013, 254:2, eff. July 24, 2013. 2016, 217:9, eff. Aug. 8, 2016. 2018, 148:1, eff. Apr. 1, 2018. 2022, 121:1, eff. July 26, 2022.

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Source note

Source. 1871, 13:1. GL 54:2. PS 56:4. 1907, 95:1. 1919, 54:1. 1921, 12:3; 103:1. 1923, 68:2. PL 60:26. 1941, 157:1. RL 73:29. 1943, 174:1. 1944, 4:1. 1947, 240:1, par. 29. 1949, 167:1. 1951, 132:1. RSA 72:28. 1955, 289:1. 1963, 49:1; 118:1; 324:1. 1967, 35:1, 2; 219:1, 2. 1971, 303:1. 1975, 282:1. 1976, 42:1, 2. 1977, 61:1. 1979, 288:2. 1981, 215:1. 1989, 64:1; 270:1. 1991, 70:3-6. 1992, 70:3. 1993, 73:3, 10; 262:1. 2003, 299:2. 2005, 126:1, eff. April 1, 2006. 2013, 254:2, eff. July 24, 2013. 2016, 217:9, eff. Aug. 8, 2016. 2018, 148:1, eff. Apr. 1, 2018. 2022, 121:1, eff. July 26, 2022.

Source history

  • 1871, 13:1. GL 54:2. PS 56:4
  • 1907, 95:1
  • 1919, 54:1
  • 1921, 12:3; 103:1
  • 1923, 68:2. PL 60:26
  • 1941, 157:1. RL 73:29
  • 1943, 174:1
  • 1944, 4:1
  • 1947, 240:1, par. 29
  • 1949, 167:1
  • 1951, 132:1. RSA 72:28
  • 1955, 289:1
  • 1963, 49:1; 118:1; 324:1
  • 1967, 35:1, 2; 219:1, 2
  • 1971, 303:1
  • 1975, 282:1
  • 1976, 42:1, 2
  • 1977, 61:1
  • 1979, 288:2
  • 1981, 215:1
  • 1989, 64:1; 270:1
  • 1991, 70:3-6
  • 1992, 70:3
  • 1993, 73:3, 10; 262:1
  • 2003, 299:2
  • 2005, 126:1, eff. April 1, 2006
  • 2013, 254:2, eff. July 24, 2013
  • 2016, 217:9, eff. Aug. 8, 2016
  • 2018, 148:1, eff. Apr. 1, 2018
  • 2022, 121:1, eff. July 26, 2022

Related materials

Bill relationships

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    axation; Property Taxes; 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 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Taxation; Property Taxes; Interpr

  • 2026 HB1002 amend · effective 2027-04-01

    :9-a. 2 Taxation; Property Taxes; 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 72:62,] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 3 Taxation; Property T

  • 2026 HB1417 reference · effective 2027-01-01

    old income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment a

  • 2026 HB1417-FN reference · effective 2027-01-01

    old income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as provided in RSA 75 and RSA 76:16-a, and to the BTLA under RSA 71-B. II. For LVT municipalities, assessment a

  • 2026 HB1494 amend · effective 2027-04-01

    dit. Be it Enacted by the Senate and House of Representatives in General Court convened: 96:1 Taxation; Property Taxes; Standard and Optional Veterans' Tax Credit. Amend RSA 72:28, II to read as follows: II. The optional veterans' tax credit, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $51 up to [$750] $1,000. The optional veterans' tax credit shall replace

  • 2026 HB1494 amend · effective 2027-04-01

    all replace the standard veterans' tax credit in its entirety and shall not be in addition thereto. 96:2 Taxation; Property Taxes; Optional Tax Credit for Combat Service. Amend RSA 72:28-c, II to read as follows: II. The optional tax credit for combat service, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $50 up to [$500] $750. The tax credit for combat service shall

  • 2026 HB1580 amend · effective 2027-04-01

    nces. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Property Taxes; Non-Primary Residence Surcharge. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Non-Primary Residence Surcharge. I. As used in this section: (a) “Non-primary residence” means any residential property, including single-family

  • 2026 HB1580 reference · effective 2027-04-01

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  • 2026 HB1580-FN-L amend · effective 2027-04-01

    nces. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Taxation; Property Taxes; Non-Primary Residence Surcharge. Amend RSA 72 by inserting after section 6-a the following new section: 72:6-b Non-Primary Residence Surcharge. I. As used in this section: (a) “Non-primary residence” means any residential property, including single-family

  • 2026 HB1580-FN-L reference · effective 2027-04-01

    consecutive months per year to the same tenant. (3) Properties with an assessed market value below $500,000. (4) Properties owned by individuals qualifying for exemptions under RSA 72:28, RSA 72:35, or RSA 72:39-b. (b) Owners may apply for exemptions annually by April 15, using forms prescribed by the department of revenue administration. IV.(a) Owners of residential properties shall annually certify

  • 2026 HB1648 amend · effective 2027-01-01

    qualifying residences. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Subdivision; Owner-Occupied Residence Tax Relief. Amend RSA 72 by inserting after section 87 the following new subdivision: Owner-Occupied Residence Tax Relief 72:88 Purpose. The purpose of this subdivision is to provide a property tax exemption of up to $300,000 for owner-oc

  • 2026 HB1659 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

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