Section 72:37-a - Exemption for Improvements to Assist Persons With DisabilitiesI. In this section: (a) "Person with a disability" means a person who by reason of a physical defect or infirmity permanently requires the use of special aids to enable him to propel himself.(b) "Residential real estate" has the meaning set forth under RSA 72:29, II.II. Every owner of residential real estate upon which he resides, and to which he has made improvements for the purpose of assisting a person with a disability who also resides on such real estate, is each year entitled to an exemption from the assessed value, for property tax purposes, upon such residential real estate determined by deducting the value of such improvements from the assessed value of the residential real estate before determining the taxes upon such real estate.III. The exemption under this section shall apply only in taxable years during which the person with a disability resided on the residential real estate for which the exemption is claimed on April 1 in any given year.IV. No person shall be entitled to an exemption under this section unless he has filed with the selectmen or assessors, on or before April 15 of some year, a permanent application therefor, signed under the penalty of perjury, on a form approved and provided by the commissioner of revenue administration showing that the applicant is duly entitled and is the true and lawful owner and occupant of the property on which the exemption is claimed. If any person, otherwise qualified to receive an exemption, shall satisfy the selectmen or assessors that he was prevented by accident, mistake or misfortune from filing an application on or before April 15 of the year in which he desires the exemption, said officials may receive said application at a later date and grant an exemption thereunder for that year; but no such application shall be received or exemption granted after the local tax rate has been approved for that year.V. Whenever the selectmen or assessors refuse to grant an applicant an exemption to which he may be entitled under this section, said applicant may appeal the decision in accordance with RSA 72:34-a. VI. An exemption granted under this section shall have no effect on an applicant's eligibility for other exemptions as authorized under this chapter.1975, 127:1. 1977, 502:2. 1990, 140:2, II, III. 1991, 70:22, eff. April 1, 1992.