N.H. Admin. Code Rev, ch. Rev 400 - PROPERTY TAX CREDITS, EXEMPTIONS AND DEFERRALS

  1. Part Rev 401 - DEFINITIONS (§ Rev 401.01 to Rev 401.35)
  2. Part Rev 402 - GENERAL INFORMATION (§ Rev 402.01 to Rev 402.06)
  3. Part Rev 403 - VETERANS' TAX CREDIT (§ Rev 403.01 to Rev 403.04)
  4. Part Rev 404 - ALL VETERANS' TAX CREDIT (§ Rev 404.01 to Rev 404.03)
  5. Part Rev 405 - TAX CREDIT FOR COMBAT SERVICE (§ Rev 405.01 to Rev 405.03)
  6. Part Rev 406 - SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY TAX CREDIT (§ Rev 406.01 to Rev 406.04)
  7. Part Rev 407 - SURVIVING SPOUSE TAX CREDIT (§ Rev 407.01 to Rev 407.04)
  8. Part Rev 408 - CERTAIN DISABLED VETERANS' EXEMPTION (§ Rev 408.01 to Rev 408.03)
  9. Part Rev 409 - ELDERLY EXEMPTION (§ Rev 409.01 to Rev 409.03)
  10. Part Rev 410 - EXEMPTION FOR IMPROVEMENTS TO ASSIST PERSONS WITH DISABILITIES (§ Rev 410.01 to Rev 410.03)
  11. Part Rev 411 - EXEMPTION FOR THE DISABLED (§ Rev 411.01 to Rev 411.03)
  12. Part Rev 412 - EXEMPTION FOR DEAF OR SEVERELY HEARING IMPAIRED PERSONS (§ Rev 412.01 to Rev 412.07)
  13. Part Rev 413 - NET INCOME AND NET ASSET REQUIREMENTS FOR ELDERLY, DISABLED AND DEAF EXEMPTIONS (§ Rev 413.01 to Rev 413.05)
  14. Part Rev 414 - EXEMPTION FOR THE BLIND (§ Rev 414.01 to Rev 414.03)
  15. Part Rev 415 - EXEMPTION FOR SOLAR ENERGY SYSTEMS (§ Rev 415.01)
  16. Part Rev 416 - EXEMPTION FOR WIND-POWERED ENERGY SYSTEMS (§ Rev 416.01)
  17. Part Rev 417 - EXEMPTION FOR WOODHEATING ENERGY SYSTEMS (§ Rev 417.01)
  18. Part Rev 418 - TAX DEFERRAL FOR ELDERLY AND DISABLED (§ Rev 418.01 to Rev 418.02)
  19. Part Rev 419 - APPLICATIONS FOR PROPERTY TAX CREDITS, EXEMPTIONS, AND DEFERRALS (§ Rev 419.01 to Rev 419.03)
  20. Part Rev 420 - FORMS (§ Rev 420.01 to Rev 420.04)
  21. Part Rev 421 - OBTAINING FORMS (§ Rev 421.01)
  22. Part Rev 422 - MUNICIPAL ASSESSING OFFICIALS' PROCEDURE FOR THE APPROVAL OR DENIAL OF PROPERTY TAX CREDIT, EXEMPTION, OR DEFERRAL APPLICATIONS (§ Rev 422.01 to Rev 422.03)
  23. Part Rev 423 - APPEALS (§ Rev 423.01)
  24. Part Rev 424 - NONPROFIT HOUSING PROJECTS EXEMPTION (§ Rev 424.01 to Rev 424.02)
  25. Appendix - APPENDIX, version 5

Notes

N.H. Admin. Code Rev, ch. Rev 400

REVISION NOTE:

Document #9309, effective 10-30-08, made extensive changes to the wording, format, and numbering in the former Chapter Rev 400, which had contained 4 parts numbered Rev 401 through Rev 404. Rev 400 as filed in Document #9309 contains 9 nine parts numbered Rev 401 through Rev 409. Some rules in Rev 400 as filed in Document #9309 are not strictly amendments of former rules in Rev 400 but address either new subjects for Rev 400 or subjects transferred from other chapters of rules. These rules containing new or transferred subjects include the following:

Rev 401.02 defining "assessing officials."

Rev 401.03 defining "civil union partner."

Rev 401.04 defining "credit."

Rev 401.05 defining "deferral."

Rev 401.07 defining "exemption."

Rev 401.08 defining "fractional property interest."

Rev 401.10 defining "resident."

Rev 401.12 defining "separation."

Rev 402.05 Assessing Officials Review of Documentation.

Rev 402.06 Assessing Officials Response.

Rev 403.03 Service Related Lists.

Rev 404.02 Requested Documents.

PART Rev 406 APPLICATION FOR DEFERRALS.

PART Rev 407 PROPERTY HELD IN LIFE OR TRUST ESTATE.

Rev 408.03 Property Tax Deferrals Form.

Rev 408.04 Tax Credit, Exemption or Deferral for Real Property Held in Trust or as a Life Estate Form.

Rev 408.05 Residential Property in an Industrial or Commercial Zone Exemption Form.

PART Rev 409 APPEALS.

Document #9309 replaces all prior filings affecting Rev 400. The filings of the Department of Revenue Administration affecting the former Rev 400 include the following documents:

#2080, eff 7-5-82 #4511, eff 10-26-08

#2272, eff 1-11-83 #5911, eff 10-14-94

#2821, eff 8-27-84 #7410, eff 11-23-00

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