[Adopted 4-8-1997 ATM, Art. 24]
[Article 21, voted in the affirmative 3-11-2003, by the Annual Town Meeting, reads as follows: "Shall we modify the exemption for the disabled? The exemption, based on assessed value, for qualified taxpayers shall be $75,000. To qualify, the 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 $26,000, or, if married, a combined net income of not more than $34,000; and own net assets not in excess of $100,000, excluding the value of the person's residence (If approved, this article shall take effect for the 2003 property tax year.)" Article 18, voted in the affirmative 3-8-2005 by the Annual Town Meeting, reads as follows: "To see if the Town will vote to modify the exemption for the disabled. The exemption, based on assessed value for qualified taxpayers, shall be $95,000. To qualify, the person must have been a New Hampshire resident for at least five consecutive 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 $30,000 or, if married, a combined net income of not more than $40,000; and own net assets not in excess of $125,000, excluding the value of the residence. If approved, this article shall take effect for the 2005 property tax year." Article 27, voted in the affirmative 3-13-2007 by ballot, provided as follows: "Shall the Town of Hudson modify the exemption, pursuant to RSA 72:37-b, for the disabled? The exemption, based on assessed value, for qualified taxpayers shall be $105,000. To qualify, the 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 $35,000, or, if married, a combined net income of not more than $45,000; and own net assets not in excess of $150,000, excluding the value of the residence. If approved, this article shall take effect for the 2007 property tax year."]