This bill aims to clarify the eligibility criteria for certain disabled veterans to receive a property tax exemption on their homestead. The homestead must have been adapted through a Veterans Administration Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant, or acquired using proceeds from the sale of such an SAH or SHA home. The bill amends RSA 72:36-a to include new legal language that specifies the veteran eligibility criteria established by RSA 21:50. It also defines the surviving spouse in accordance with RSA 72:29, V, and removes the term "or officer" from the existing text.

The exemption from property taxation is granted provided that the person is either 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, a double amputee or paraplegic as a result of service connection, or has blindness in both eyes with visual acuity of 5/200 or less due to service connection. The bill requires satisfactory proof of such service-connected disability to be furnished to the assessors. The act was approved on May 14, 2024, and will take effect on July 13, 2024.

Statutes affected:
Introduced: 72:36-a
As Amended by the House: 72:36-a
Version adopted by both bodies: 72:36-a
CHAPTERED FINAL VERSION: 72:36-a