2003 SESSION

03-2286

10/01

HOUSE BILL 1333-LOCAL

COMMITTEE: Municipal and County Government

ANALYSIS

This bill changes the eligibility for person receiving the veterans' property tax credit to include all veterans who have been honorably discharged or officers honorably separated from service.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03-2286

10/01

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Three

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

1 Resident Tax; Reference Changed. Amend RSA 72:1 to read as follows:

72:1 Persons Liable. On April 1 a tax of $10, to be known as the "resident tax," shall be assessed on every inhabitant of the state from 18 to 65 years of age whether a citizen of the United States or an alien, except assisted persons, insane persons, the surviving spouse of any veteran who served in the armed forces of the United States in any wars, conflicts or armed conflicts in which it has been engaged, the surviving spouse of any citizen who served in the armed forces of any country allied with the United States in any of the wars, conflicts or armed conflicts as [defined in RSA 72:28 and] provided in RSA 72:32, and others exempt by special provisions of law. The exception provided for a surviving spouse under this section shall be in the form of a tax credit to be deducted from the surviving spouse's tax bill. Any person, unless otherwise exempted by this section, who becomes an inhabitant of the state after April 1 and prior to December 1 of any year shall be assessed the resident tax.

2 Veterans' Tax Credit; Service Eligibility. Amend RSA 72:28, I(a) to read as follows:

(a) Every resident of this state who served not less than 90 days in the armed forces of the United States [in any qualifying war or armed conflict listed in this section] and was honorably discharged or an officer honorably separated from service; or the spouse or surviving spouse of such resident;

3 Credit for Veteran's Surviving Spouse. Amend RSA 72:29-a to read as follows:

72:29-a Surviving Spouse.

I. The surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States [in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28], shall receive a tax credit in the amount of $700 for the taxes due upon the surviving spouse's real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident.

II. Upon the adoption of this paragraph by a city or town as provided in RSA 72:29-b, the surviving spouse of any person who was killed or died while on active duty in the armed forces of the United States or any of the armed forces of any of the governments associated with the United States [in the wars, conflicts or armed conflicts, or combat zones set forth in RSA 72:28], shall receive a tax credit in the amount of $1,400 for the taxes due upon the surviving spouse's real and personal property, whether residential or not, in the same municipality where the surviving spouse is a resident.

4 Veterans of Allied Forces; Reference Changed. Amend RSA 72:32 to read as follows:

72:32 Veterans of Allied Forces. Any person otherwise entitled under the provisions of RSA 72:28, 30 and 31 who being a citizen of the United States, or being a resident of New Hampshire, at the time of his entry therein, served on active duty in the armed forces of any of the governments associated with the United States in the wars, conflicts or armed conflicts [set forth in RSA 72:28] in which it has been engaged shall be entitled to the tax credit authorized by RSA 72:28.

5 Prisoners of War; Reference Changed. Amend RSA 261:157-a to read as follows:

261:157-a Exemption for Prisoners of Wars. The legislative body of a city or town may adopt an ordinance waiving the fee to be charged for a permit to register one motor vehicle owned by any person who was captured and incarcerated for 30 days or more while serving in a qualifying war or armed conflict [as defined in RSA 72:28, IV] in which the United States has been engaged, and who was honorably discharged, provided the person has provided the city or town clerk with satisfactory proof of these circumstances.

6 Repeals.

I. RSA 72:28, IV, relative to service in a qualifying war or conflict for the veterans' property tax credit.

II. RSA 72:28, VI, relative to service in a qualifying war or conflict for the optional veterans' property tax credit.

7 Effective Date. This act shall take effect April 1, 2004.