[Amended 3-13-2007 ATM
by Art. 25]
The Town adopts an exemption from property tax for the totally
and permanently disabled. The exemption, based on assessed value,
for qualified taxpayers shall be $100,000.
To qualify, a person must have been a New Hampshire resident
for at least five years and own and occupy the real estate individually
or jointly or, if the real estate is owned by a spouse, they must
have been married for at least five years. In addition, the taxpayer
must have a net income of not more than $27,000 or, if married, a
combined net income of not more than $38,000, and own assets not in
excess of $70,000 excluding the value of the person's residence.