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

RSA 72:41-a: Removal From State; Residency Requirement.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION
  3. Property Taxes

Any person who has qualified for the exemption under RSA 72:39-b, who has met the conditions for an exemption under RSA 72:39-a, and who has filed a permanent application for the exemption under RSA 72:42, shall not be required to meet the residency requirement under RSA 72:39-a a second time if it becomes necessary for the person to leave New Hampshire and establish residency in another state for any length of time due to health reasons, and who then reestablishes his residency in New Hampshire.

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

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