N.H. Admin. Code § Rev 418.02

Current through Register No. 45, November 7, 2024

Section Rev 418.02 - Eligibility Requirements

An applicant shall not be eligible for a property tax deferral unless the applicant:

(a) Is either:

(1) At least 65 years old; or

(2) Eligible under Title II or Title XVI of the federal Social Security Act for benefits for the disabled;

(b) Has owned a homestead for at least:

(1) Five consecutive years if the applicant is at least 65 years old; or

(2) One year if the applicant is eligible under Title II or Title XVI of the federal Social Security Act for benefits for the disabled; and

(c) Resides at the applicant's homestead.

N.H. Admin. Code § Rev 418.02

Derived From Volume XXXVI Number 45, Filed November 10, 2016, Proposed by #12027, Effective 10/28/2016, Expires 10/28/2026; renumbered by #12925 (formerly Rev 417.02)