CHAPTER 54
HB 569 - FINAL VERSION
5jan00....2004h
23march00.....3967-EBA
2000 SESSION
HOUSE BILL 569
AN ACT relative to the tax credit for service-connected total disability.
SPONSORS: Rep. Milligan, Hills 18; Rep. Calawa, Hills 17; Rep. Rubin, Rock 25
COMMITTEE: Municipal and County Government
This bill requires the certification of permanent disability from the United States Department of Veteran's Affairs to receive a tax credit for service-connected total disability on the person's residential property taxes.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
5jan00....2004h
23march00.....3967-EBA
99-0717
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to the tax credit for service-connected total disability.
Be it Enacted by the Senate and House of Representatives in General Court convened:
54:1 Tax Credit for Service-Connected Total Disability. Amend RSA 72:35 to read as follows:
72:35 Tax Credit for Service-Connected Total Disability
I. Any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has [a] total and permanent service-connected disability, or who is a double amputee or paraplegic because of [a] service-connected injury, or the surviving spouse of such a person, shall receive a yearly tax credit in the amount of $700 of property taxes on [his] the person's residential property.
II. The tax credit in paragraph I 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.
III.(a) Any person applying for the tax credit granted in paragraph I shall furnish [sufficient proof] to the assessors or selectmen [that the disability on which the tax credit is based is service connected. The] 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.
(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.
(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.
IV.(a) Upon its adoption by a city or town as provided in RSA 72:35-a, any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has [a] total and permanent service-connected disability, or who is a double amputee or paraplegic because of [a] service-connected injury, or the surviving spouse of such a person, shall receive a yearly tax credit in the amount of $1,400 of property taxes on [his] the person's residential property.
(b) The tax credit in subparagraph (a) 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 the taxes due on any land or buildings appurtenant to the residence or to manufactured housing, if that is the principal place of abode.
(c) [Any Person applying for the tax credit granted in subparagraph (a) shall furnish sufficient proof to the assessors or selectmen that the disability on which the tax credit is based is service connected. The] Applications for this credit shall be made in the manner prescribed by paragraph III. 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.
54:2 Effective Date. This act shall take effect 60 days after its passage.
(Approved: April 17, 2000)
(Effective Date: June 16, 2000)