RSA 72:37-a Exemption for Improvements to Assist Persons With Disabilities.
Title: V - TAXATION
Chapter: 72 - PERSONS AND PROPERTY LIABLE TO TAXATION
I. 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 exempti