New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 72:40-a: Limitation.

Where this section sits in the code

Title V: TAXATION
Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION
Property Taxes

In addition to other conditions hereunder, no exemption shall be allowed under RSA 72:39-b if the resident applying therefor has, within the preceding 5 years, received transfer of the real estate from a person under the age of 65 related to him by blood or marriage.

Collected 2026-09-05T12:38:49Z. Source file · JSON

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