New Hampshire Revised Statutes 72:29 – Definitions
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I. The word “resident” as used in N.H. Rev. Stat. § 72:28 , N.H. Rev. Stat. § 72:28-b, and N.H. Rev. Stat. § 72:28-c shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
II. The term “residential real estate” for the purposes of N.H. Rev. Stat. § 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.
III. “Exemption” as used in N.H. Rev. Stat. Chapter 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property.
IV. The term “tax credit” as used in N.H. Rev. Stat. Chapter 72 shall mean the amount of money to be deducted from the person’s tax bill.
V. The term “surviving spouse” as used in N.H. Rev. Stat. Chapter 72 shall not include a surviving spouse that has remarried, but if the surviving spouse is later divorced, his or her status as the surviving spouse of a veteran is regained. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran.
VI. For purposes of N.H. Rev. Stat. § 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as “owner,” “owned” or “own,” shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
VII. The term “theater of operations service medal” for the purposes of N.H. Rev. Stat. § 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the division of veterans services with written notification to the department of revenue administration.
II. The term “residential real estate” for the purposes of N.H. Rev. Stat. § 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.
Terms Used In New Hampshire Revised Statutes 72:29
- Armed forces: means the United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine Corps Reserve, Air Force, Air Force Reserve, Space Force, Coast Guard, Coast Guard Reserve, Army National Guard, and the Air National Guard. See New Hampshire Revised Statutes 21:50
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- real estate: shall include lands, tenements, and hereditaments, and all rights thereto and interests therein. See New Hampshire Revised Statutes 21:21
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Veteran: means any person who:
(1) Served in the United States armed forces for more than 4 years and continues to serve; or
(2) Has been discharged or released from duty in the United States armed forces with:
(A) An honorable discharge; or
(B) An uncharacterized discharge based on a service-connected injury, illness, or disability. See New Hampshire Revised Statutes 21:50
III. “Exemption” as used in N.H. Rev. Stat. Chapter 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property.
IV. The term “tax credit” as used in N.H. Rev. Stat. Chapter 72 shall mean the amount of money to be deducted from the person’s tax bill.
V. The term “surviving spouse” as used in N.H. Rev. Stat. Chapter 72 shall not include a surviving spouse that has remarried, but if the surviving spouse is later divorced, his or her status as the surviving spouse of a veteran is regained. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran.
VI. For purposes of N.H. Rev. Stat. § 72:28, 28-b, 28-c, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as “owner,” “owned” or “own,” shall include those who have placed their property in a grantor/revocable trust or who have equitable title or the beneficial interest for life in the subject property.
VII. The term “theater of operations service medal” for the purposes of N.H. Rev. Stat. § 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the division of veterans services with written notification to the department of revenue administration.