Bill Text: NH SB36 | 2014 | Regular Session | Introduced
Bill Title: Relative to the property tax exemption for veterans who are totally and permanently disabled from service connection.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-01-30 - Inexpedient to Legislate, Motion Adopted, Voice Vote === BILL KILLED === [SB36 Detail]
Download: New_Hampshire-2014-SB36-Introduced.html
SB 36-LOCAL – AS INTRODUCED
2013 SESSION
10/09
SENATE BILL 36-LOCAL
AN ACT relative to the property tax exemption for veterans who are totally and permanently disabled from service connection.
SPONSORS: Sen. Bragdon, Dist 11
COMMITTEE: Public and Municipal Affairs
This bill changes the property tax exemption for veterans who are totally and permanently disabled from service connection to a full exemption from property taxation on their homestead.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
13-0971
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Thirteen
AN ACT relative to the property tax exemption for veterans who are totally and permanently disabled from service connection.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Veterans; Totally and Permanently Disabled; Full Exemption. Amend RSA 72:36-a to read as follows:
72:36-a Certain Disabled Veterans. For any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who is totally and permanently disabled from service connection and satisfactory proof of such service connection is furnished to the assessors [and who is a double amputee of the upper or lower extremities or any combination thereof, paraplegic, or has blindness of both eyes with visual acuity of 5/200 or less as the result of service connection and who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration], the person or person’s surviving spouse, shall be exempt from all property taxation on [said] the homestead owned as residential real estate.
2 Repeal. RSA 72:35, relative to the tax credit for service-connected total disability, is repealed.
3 Procedure for Adoption; Reference Removed. Amend the introductory paragraph of RSA 72:27-a, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, 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, or RSA 72:76 in the following manner:
4 Definitions; Reference Removed. Amend RSA 72:29, VI to read as follows:
VI. For purposes of RSA 72:28, 29-a, 30, 31, 32, 33, [35,] 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as “owner,” “owned” or “own,” shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
5 Application; Reference Removed. 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, 29-a, 30, 31, 32, [35,] 36-a, 37, 37-a, 37-b, 38-b, 39-b, 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 permanent application therefor, signed under penalty of perjury, on a form approved and provided by the commissioner of revenue administration, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicant was duly qualified upon April 1 of the year in which the exemption or tax credit is first claimed, or, in the case of financial qualifications, 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:
6 Appeal; Reference Removed. 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 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, 29-a, 30, 31, 32, [35,] 36-a, 37, 37-a, 37-b, 38-a, 38-b, 39-a, 39-b, 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.
7 Interpretation; Reference Removed. Amend RSA 72:36, I to read as follows:
I. The commissioner’s interpretation of RSA 72:28, 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, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, and 72:70; and
8 Effective Date. This act shall take effect April 1, 2013.
