HB 455 - AS INTRODUCED

2003 SESSION

03-0680

10/09

HOUSE BILL 455

AN ACT relative to residency requirements for disabled persons applying for a tax deferral of property taxes.

SPONSORS: Rep. S. Harris, Sull 22; Rep. Wendelboe, Belk 29; Rep. Burling, Sull 19; Rep. Miller, Straf 72; Rep. Dalrymple, Rock 76; Sen. Odell, Dist 8; Sen. Below, Dist 5

COMMITTEE: Municipal and County Government

ANALYSIS

This bill lowers the residency requirement for a disabled person applying for a deferral of property taxes pursuant to the tax deferral program for the elderly and disabled.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03-0680

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

AN ACT relative to residency requirements for disabled persons applying for a tax deferral of property taxes.

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

1 Tax Deferral for Elderly and Disabled; Residency for Disabled Applicant. Amend RSA 72:38-a, I(b) to read as follows:

(b) Has owned the homestead for at least 5 years if the person qualifies as an elderly applicant, or has owned the homestead for at least one year if the person qualifies as a disabled applicant; and

2 Effective Date. This act shall take effect April 1, 2003.