RSA 72:37-b Exemption for the Disabled.
Title: V - TAXATION
Chapter: 72 - PERSONS AND PROPERTY LIABLE TO TAXATION
I. Upon its adoption by a city or town as provided in RSA 72:27-a, any person who is eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled shall receive a yearly exemption in an amount to be chosen by the town or city.
I-a. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, a person who is eligible under Title II or Title XVI of the federal Social Security Act on his or her sixty-fifth birthday shall remain eligible for a yearly exemption either in the amount of the exemption applicable under paragraph I or the amount of the elderly exemption granted to the person under RSA 72:39-b, whichever is greater.
I-b. Upon the adoption of this paragraph by a city or town as provided in RSA 72:27-a, any