{"data":{"id":"us-nh/rsa-72-40-a","jurisdiction":"us-nh","citation":"RSA 72:40-a","heading":"Limitation.","body":"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.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Property Taxes"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-40-a.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"6c49d9c09974ffb55cb1304726e7e0f9d7e0d5b66ba5aa27a10aee5ac3a36aa1","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-40","next":"us-nh/rsa-72-40-b"},"notice":"GroundRules: Original legal text. Not legal advice."}