RSA 198:57 Low and Moderate Income Homeowners Property Tax Relief.

I. Pursuant to the provisions of this subdivision, eligible claimants shall be granted tax relief following the effective date of this subdivision.
II. Residents shall apply to the department of revenue administration for such tax relief.
III. An eligible tax relief claimant is a person who:
(a) Owns a homestead or interest in a homestead subject to the education tax;
(b) Resided in such homestead on April 1 of the year for which the claim is made, except such persons as are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and
(c) Realizes total household income of:
(1) $37,000 or less if a single person;
(2) $47,000 or less if a married person or h