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RSA 72:35 · Tax Credit for Service-Connected Total Disability

Title
V: TAXATION
Chapter
72 · PERSONS AND PROPERTY LIABLE TO TAXATION
Status
current
Official source linked
Yes
Official source Copy section link

72:35 Tax Credit for Service-Connected Total Disability. –

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I.

Any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has total and permanent service-connected disability, or who is a double amputee or paraplegic because of service-connected injury, or the surviving spouse of such a person, shall receive a standard yearly tax credit in the amount of $700 of property taxes on the person's residential property. I-a. The optional tax credit for service-connected permanent and total disability, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $701 up to $5,000. The optional tax credit for service-connected permanent and total disability shall replace the tax credits pursuant to RSA 72:28, 72:28-b, 72:28-c, and 72:36-a in its entirety and shall not be in addition thereto. I-b. Either the standard tax credit for service-connected total disability or the optional tax credit for service-connected total disability shall be subtracted each year from the property tax on the person's residential property.

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II.

The standard or optional tax credit under this section may be applied only to property which is occupied as the principal place of abode by the disabled person or the surviving spouse. The tax credit may be applied to any land or buildings appurtenant to the residence or to manufactured housing if that is the principal place of abode.

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III.

(a) Any person applying for the standard or optional tax credit under this section shall furnish to the assessors or selectmen certification from the United States Department of Veterans' Affairs that the applicant is rated totally and permanently disabled from service connection. The assessors or selectmen shall accept such certification as conclusive on the question of disability unless they have specific contrary evidence and the applicant, or the applicant's representative, has had a reasonable opportunity to review and rebut that evidence. The applicant shall also be afforded a reasonable opportunity to submit additional evidence on the question of disability.

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(b)

Any decision to deny an application shall identify the evidence upon which the decision relied and shall be made within the time period provided by law.

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(c)

Any tax credit shall be divided evenly among the number of tax payments required annually by the town or city so that a portion of the tax credit shall apply to each tax payment to be made. Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963, 174:1. 1967, 219:6. 1969, 54:1. 1973, 553:1. 1975, 277:2. 1983, 95:1. 1989, 64:3. 1991, 70:17. 1993, 73:6, 7. 2000, 54:1. 2003, 299:8, eff. April 1, 2003. 2018, 105:1, eff. Jan. 1, 2019. 2025, 15:1, eff. July 13, 2025.

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Source note

Source. 1947, 240:1, par. 29-f. RSA 72:35. 1955, 283:1. 1963, 174:1. 1967, 219:6. 1969, 54:1. 1973, 553:1. 1975, 277:2. 1983, 95:1. 1989, 64:3. 1991, 70:17. 1993, 73:6, 7. 2000, 54:1. 2003, 299:8, eff. April 1, 2003. 2018, 105:1, eff. Jan. 1, 2019. 2025, 15:1, eff. July 13, 2025.

Source history

  • 1947, 240:1, par. 29-f. RSA 72:35
  • 1955, 283:1
  • 1963, 174:1
  • 1967, 219:6
  • 1969, 54:1
  • 1973, 553:1
  • 1975, 277:2
  • 1983, 95:1
  • 1989, 64:3
  • 1991, 70:17
  • 1993, 73:6, 7
  • 2000, 54:1
  • 2003, 299:8, eff. April 1, 2003
  • 2018, 105:1, eff. Jan. 1, 2019
  • 2025, 15:1, eff. July 13, 2025

Related materials

Bill relationships

  • 2026 HB1002 amend · effective 2027-04-01

    rocedure 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; Interpretation; Rules. Amend R

  • 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 HB1580 reference · effective 2027-04-01

    e 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 the occupan

  • 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-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

    e 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 the occupan

  • 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

  • 2026 HB1659 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

  • 2026 HB1674 amend · effective 2027-04-01

    cation, or Rescission. Amend introductory paragraph for 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 72:60-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; Person and Property Liable to Taxa

  • 2026 HB1674 amend · effective 2027-04-01

    ed the amount provided in RSA 72:37, 72:37-b, 72:38-b, [or] 72:39-b, or 72:60-b. 5 New Sections; Taxation; Persons and Property Liable to Taxation; Homestead Exemption. Amend RSA 72 by inserting after section 60 the following new sections: 72:60-a Conditions for Homestead Exemption. I. No exemption shall be allowed under RSA 72:60-b unless the person applying therefor: (a) Has resided a

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