New Hampshire HB 1659: relative to local property tax exemptions for veterans with a 100 percent disability rating.

Bill Text

HB 1659 - AS INTRODUCED

2026 SESSION

 26-2912

 06/07

HOUSE BILL 1659

AN ACT relative to local property tax exemptions for veterans with a 100 percent disability rating.

SPONSORS: Rep. Dunn, Rock. 16; Rep. Perez, Rock. 16; Rep. Suiter, Hills. 36

COMMITTEE: Municipal and County Government

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ANALYSIS

 This bill establishes a disabled veteran homestead property tax credit for permanently disabled veterans and veterans with home modifications related to their service-connected disabilities.

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Explanation: Matter added to current law appears in bold italics.

 Matter removed from current law appears [in brackets and struckthrough.]

 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 26-2912

 06/07

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to local property tax exemptions for veterans with a 100 percent disability rating.

Be it Enacted by the Senate and House of Representatives in General Court convened:

 1 Duties of Commissioner. Amend RSA 21-J:3, XIII to read as follows: 

 XIII. Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a. 

 2 Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows: 

 I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:39-c, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner: 

 3 Tax Credit for Service-Connected Total Disability. Amend RSA 72:35, I-a to read as follows: 

 I-a. The optional tax credit for service-connected permanent and total disability, upon adoption by a city or town pursuant to RSA 72:27-a, shall be an amount from $701 up to $5,000. The optional tax credit for service-connected permanent and total disability shall replace the tax credits pursuant to RSA 72:28, 72:28-b, 72:28-c, [and] 72:36-a, and 72:39-c in its entirety and shall not be in addition thereto.

 4 Interpretations; Rules. Amend RSA 72:36, I to read as follows: 

 I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:39-c, 72:41, 72:62, 72:66, 72:70; 72:85, and 72:87; and

 5 New Section; Disabled Veteran Homestead Property Tax Credit. Amend RSA 72 by inserting after section 39-b the following new section: 

 72:39-c Disabled Veteran Homestead Property Tax Credit.

 I. Any city or town may adopt the homestead property tax credit established under this section by the procedure set forth in RSA 72:27-a. The credit shall be available only after the legislative body of the city or town has voted to adopt the exemption or credit as provided by law.

 II. The owner of a homestead shall be entitled to a property tax credit equal to the entire amount of property taxes levied on the homestead for each tax year in which the owner meets one of the following criteria: 

 (a) Is a veteran of any branch of the armed forces of the United States who acquired the homestead under 38 U.S.C. section 2101, 2102, or any successor program providing specially adapted housing for disabled veterans;

 (b) Is a veteran, as defined in RSA 21:50, who has a permanent service-connected disability rating of 100 percent, as certified by the United States Department of Veterans Affairs, or is rated permanently and totally disabled due to individual unemployability, as cert