New Hampshire Revised Statutes 72:29-a – Surviving Spouse
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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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 72:27-a, 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 N.H. Rev. Stat. § 72:28, shall receive a tax credit in the amount from $701 up to $2,000 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 N.H. Rev. Stat. § 72:27-a, 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 N.H. Rev. Stat. § 72:28, shall receive a tax credit in the amount from $701 up to $2,000 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.
Terms Used In New Hampshire Revised Statutes 72:29-a
- 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
- 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
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- Personal property: All property that is not real property.
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4