HB 0097

HB 97 - AS INTRODUCED

AN ACT relative to eligibility requirements for property tax credits for disabled veterans and veterans' surviving spouses.

SPONSORS: Rep. Sweeney, Hills 62; Rep. Heon, Straf 67

This bill allows towns or cities to adopt a prorated property tax credit for veterans who have a service-connected disability which is less than a total and permanent disability.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

AN ACT relative to eligibility requirements for property tax credits for disabled veterans and veterans' surviving spouses.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Section Heading Changed. Amend the section heading of RSA 72:35 to read as follows:

2 New Paragraph; Prorated Service Connected Disability Credit. Amend RSA 72:35 by inserting after paragraph IV the following new paragraph:

V.(a) Upon its adoption by a city or town as provided in RSA 72:35-b, any person who has been honorably discharged or an officer honorably separated from the military service of the United States and who has service-connected disability at a rating which is less than total disability as determined by the United States Department of Veterans' Affairs, or an individual unemployability rating from service-connected disability as determined by the United States Department of Veterans' Affairs, or the surviving spouse of such a person, shall receive a yearly tax credit calculated as the greater of the disability rating percentage or the unemployability rating percentage multiplied by the applicable tax credit in the town or city under paragraph I or IV. Such prorated tax credit shall be for property taxes on 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 prorated tax credit granted in this paragraph shall furnish to the assessors or selectmen certification from the United States Department of Veterans' Affairs that the applicant has a disability rating or individual unemployability rating from service connected disability. The assessors or selectmen shall accept such certification as conclusive on the question of disability or unemployability 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. 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.

3 New Section; Procedure for Adoption. Amend RSA 72 by inserting after section 35-a the following new section:

I. Any town or city may adopt the provisions of RSA 72:35-a, V in the following manner:

(a) In a town, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3, and shall be voted upon by official ballot if that town has adopted the official ballot for the election of officers. A public hearing shall be held at least 15 but not more than 60 days prior to the vote.

(b) In a city, or in town with a town council, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such city or town may vote to place the question on the official ballot for any regular municipal election.

II. The vote shall specify the provisions of the prorated service-connected disability tax credit provided in RSA 72:35-a, V. The credit shall take effect in the tax year beginning April 1 following its adoption.

III. A municipality may rescind the prorated service-connected disability tax credit provided by RSA 72:35-a, V in the manner described in paragraph I.

I. [~~His~~] The commissioner's interpretation of RSA 72:28, 72:28-a, 72:29, 72:29-a, 72:29-b, 72:30, 72:31, 72:32, 72:33, 72:33-a, 72:34, 72:34-a, 72:35, 72:35-a, 72:35-b, and 72:36-a; and