New Hampshire Revised Statutes 198:57 – Low and Moderate Income Homeowners Property Tax Relief
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I. Pursuant to the provisions of this subdivision, eligible claimants shall be granted tax relief following the effective date of this subdivision.
II. Residents shall apply to the department of revenue administration for such tax relief.
III. An eligible tax relief claimant is a person who:
(a) Owns a homestead or interest in a homestead subject to the education tax;
(b) Resided in such homestead on April 1 of the year for which the claim is made, except such persons as are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and
(c) Realizes total household income of:
(1) $37,000 or less if a single person;
(2) $47,000 or less if a married person or head of a New Hampshire household.
IV. All or a portion of an eligible tax relief claimant’s state education property taxes, N.H. Rev. Stat. § 76:3, shall be rebated as follows:
(a) Multiply the total local assessed value of the claimant’s property by the percentage of such property that qualifies as the claimant’s homestead;
(b) Multiply $220,000 by the most current local equalization ratio as determined by the department of revenue administration;
(c) Multiply the lesser of the amount determined in subparagraph (a) or (b) by the education tax rate as shown on the tax bill under N.H. Rev. Stat. § 76:11-a;
(d) Multiply the product of the calculation in subparagraph (c) by the following percentage as applicable to determine the amount of tax relief available to the claimant:
(1) If a single person and total household income is:
(A) less than $23,100, 100 percent;
(B) $23,100 but less than $27,800, 60 percent;
(C) $27,800 but less than $32,400, 40 percent; or
(D) $32,400 but less than or equal to $37,000, 20 percent.
(2) If a head of a New Hampshire household or a married person and total household income is:
(A) less than $29,400, 100 percent;
(B) $29,400 but less than $35,300, 60 percent;
(C) $35,300 but less than $41,100, 40 percent; or
(D) $41,100 but less than or equal to $47,000, 20 percent.
(e) The amount determined by subparagraph (d) is the allowable tax relief in any year.
V. If a homestead is owned by 2 or more persons as joint tenants or tenants in common, and one or more of such joint owners do not principally reside at such homestead, tax relief applies to the proportionate share of the homestead value that reflects the ownership percentage of the claimant. Only one claim may be filed for a single homestead.
VI. (a) Complete applications for state tax relief shall be filed with the department of revenue administration between May 1 and June 30 following the due date of the final tax bill as defined in N.H. Rev. Stat. § 76:1-a for state education property taxes.
(b) The commissioner may accept late filed, but complete, applications filed on or before November 1, under the following circumstances:
(1) The claimant satisfies the commissioner that the claimant was prevented from timely filing the application due to accident, mistake or misfortune.
(2) The claimant or other adult member of the household requested an extension of time to file his or her federal income tax return.
VII. Each claimant shall provide a copy of his or her federal income tax return and a copy of the federal income tax return for each adult member of the claimant’s household for the corresponding tax period. Claimants and adult household members who were not required to file a federal tax return for the immediately prior tax period may submit an affidavit to such effect in lieu of a tax return which document shall include the affiant’s social security number. A claimant or any other adult member of the household, who requested an extension to file his or federal income tax return, shall attach a copy of the federal extension to the claim. A claimant who asserts ownership in a homestead because he or she holds equitable title, or the beneficial interest for life, in the homestead shall also submit a copy of the document creating such interest and a copy of the federal tax return, if any, for the immediately prior tax period, of the trust holding legal title to the homestead. Any documents submitted shall be considered confidential, and protected under N.H. Rev. Stat. § 21-J:14.
VIII. The provisions of N.H. Rev. Stat. Chapter 359-C shall not apply to the documents required to be submitted under this section.
II. Residents shall apply to the department of revenue administration for such tax relief.
Terms Used In New Hampshire Revised Statutes 198:57
- Active duty: means full-time duty as an enlisted member, or as a commissioned or warrant officer, in any branch of the armed forces. See New Hampshire Revised Statutes 21:50
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- 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
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
III. An eligible tax relief claimant is a person who:
(a) Owns a homestead or interest in a homestead subject to the education tax;
(b) Resided in such homestead on April 1 of the year for which the claim is made, except such persons as are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and
(c) Realizes total household income of:
(1) $37,000 or less if a single person;
(2) $47,000 or less if a married person or head of a New Hampshire household.
IV. All or a portion of an eligible tax relief claimant’s state education property taxes, N.H. Rev. Stat. § 76:3, shall be rebated as follows:
(a) Multiply the total local assessed value of the claimant’s property by the percentage of such property that qualifies as the claimant’s homestead;
(b) Multiply $220,000 by the most current local equalization ratio as determined by the department of revenue administration;
(c) Multiply the lesser of the amount determined in subparagraph (a) or (b) by the education tax rate as shown on the tax bill under N.H. Rev. Stat. § 76:11-a;
(d) Multiply the product of the calculation in subparagraph (c) by the following percentage as applicable to determine the amount of tax relief available to the claimant:
(1) If a single person and total household income is:
(A) less than $23,100, 100 percent;
(B) $23,100 but less than $27,800, 60 percent;
(C) $27,800 but less than $32,400, 40 percent; or
(D) $32,400 but less than or equal to $37,000, 20 percent.
(2) If a head of a New Hampshire household or a married person and total household income is:
(A) less than $29,400, 100 percent;
(B) $29,400 but less than $35,300, 60 percent;
(C) $35,300 but less than $41,100, 40 percent; or
(D) $41,100 but less than or equal to $47,000, 20 percent.
(e) The amount determined by subparagraph (d) is the allowable tax relief in any year.
V. If a homestead is owned by 2 or more persons as joint tenants or tenants in common, and one or more of such joint owners do not principally reside at such homestead, tax relief applies to the proportionate share of the homestead value that reflects the ownership percentage of the claimant. Only one claim may be filed for a single homestead.
VI. (a) Complete applications for state tax relief shall be filed with the department of revenue administration between May 1 and June 30 following the due date of the final tax bill as defined in N.H. Rev. Stat. § 76:1-a for state education property taxes.
(b) The commissioner may accept late filed, but complete, applications filed on or before November 1, under the following circumstances:
(1) The claimant satisfies the commissioner that the claimant was prevented from timely filing the application due to accident, mistake or misfortune.
(2) The claimant or other adult member of the household requested an extension of time to file his or her federal income tax return.
VII. Each claimant shall provide a copy of his or her federal income tax return and a copy of the federal income tax return for each adult member of the claimant’s household for the corresponding tax period. Claimants and adult household members who were not required to file a federal tax return for the immediately prior tax period may submit an affidavit to such effect in lieu of a tax return which document shall include the affiant’s social security number. A claimant or any other adult member of the household, who requested an extension to file his or federal income tax return, shall attach a copy of the federal extension to the claim. A claimant who asserts ownership in a homestead because he or she holds equitable title, or the beneficial interest for life, in the homestead shall also submit a copy of the document creating such interest and a copy of the federal tax return, if any, for the immediately prior tax period, of the trust holding legal title to the homestead. Any documents submitted shall be considered confidential, and protected under N.H. Rev. Stat. § 21-J:14.
VIII. The provisions of N.H. Rev. Stat. Chapter 359-C shall not apply to the documents required to be submitted under this section.