RSA 72:29 Definitions.

Title: V - TAXATION Chapter: 72 - PERSONS AND PROPERTY LIABLE TO TAXATION

I. The word "resident" as used in RSA 72:28 , RSA 72:28-b, and RSA 72:28-c shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
II. The term "residential real estate" for the purposes of RSA 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.
III. "Exemption" as used in RSA 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property.
IV. The term "tax credit" as used in RSA 72 shall mean the amo

Log in to read the full statute text and search all NH RSAs.

Read Full Statute