Each taxpayer shall have the following exemptions:
I. Income of $2,400.

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Terms Used In New Hampshire Revised Statutes 77:5

  • 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

II. An additional $1,200 if either or both taxpayers are 65 years of age or older on the last day of the tax year.
III. An additional $1,200 if either or both taxpayers are blind.
IV. An additional $1,200 if either or both taxpayers are disabled, unable to work, and have not yet reached their sixty-fifth birthday.