New Hampshire Revised Statutes 72:28 – Standard and Optional Veterans’ Tax Credit
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I. The standard veterans’ tax credit shall be $50.
II. The optional veterans’ tax credit, upon adoption by a city or town pursuant to N.H. Rev. Stat. § 72:27-a, shall be an amount from $51 up to $750. The optional veterans’ tax credit shall replace the standard veterans’ tax credit in its entirety and shall not be in addition thereto.
III. Either the standard veterans’ tax credit or the optional veterans’ tax credit shall be subtracted each year from the property tax on the veteran‘s residential property. However, the surviving spouse of a resident who suffered a service-connected death may have the amount subtracted from the property tax on any real property in the same municipality where the surviving spouse is a resident.
IV. The following persons shall qualify for the standard veterans’ tax credit or the optional veterans’ tax credit:
(a) Every resident of this state who is a veteran, as defined in N.H. Rev. Stat. § 21:50, and served not less than 90 days on active service in the armed forces of the United States in any qualifying war or armed conflict listed in this section, and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty by a member of the national guard or reserve shall be included as service under this subparagraph;
(b) Every resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident; and
(c) The surviving spouse of any resident who suffered a service-connected death.
V. Service in a qualifying war or armed conflict shall be as follows:
(a) “World War I” between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;
(b) “World War II” between December 7, 1941 and December 31, 1946;
(c) “Korean Conflict” between June 25, 1950 and January 31, 1955;
(d) “Vietnam Conflict” between December 22, 1961 and May 7, 1975;
(e) “Vietnam Conflict” between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal;
(f) “Persian Gulf War” between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law; and
(g) Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal.
II. The optional veterans’ tax credit, upon adoption by a city or town pursuant to N.H. Rev. Stat. § 72:27-a, shall be an amount from $51 up to $750. The optional veterans’ tax credit shall replace the standard veterans’ tax credit in its entirety and shall not be in addition thereto.
Terms Used In New Hampshire Revised Statutes 72:28
- Active duty: means full-time duty as an enlisted member, or as a commissioned or warrant officer, in any branch of the armed forces. See New Hampshire Revised Statutes 21:50
- Armed forces: means the United States Army, Army Reserve, Navy, Naval Reserve, Marine Corps, Marine Corps Reserve, Air Force, Air Force Reserve, Space Force, Coast Guard, Coast Guard Reserve, Army National Guard, and the Air National Guard. See New Hampshire Revised Statutes 21:50
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Veteran: means any person who:
(1) Served in the United States armed forces for more than 4 years and continues to serve; or
(2) Has been discharged or released from duty in the United States armed forces with:
(A) An honorable discharge; or
(B) An uncharacterized discharge based on a service-connected injury, illness, or disability. See New Hampshire Revised Statutes 21:50
III. Either the standard veterans’ tax credit or the optional veterans’ tax credit shall be subtracted each year from the property tax on the veteran‘s residential property. However, the surviving spouse of a resident who suffered a service-connected death may have the amount subtracted from the property tax on any real property in the same municipality where the surviving spouse is a resident.
IV. The following persons shall qualify for the standard veterans’ tax credit or the optional veterans’ tax credit:
(a) Every resident of this state who is a veteran, as defined in N.H. Rev. Stat. § 21:50, and served not less than 90 days on active service in the armed forces of the United States in any qualifying war or armed conflict listed in this section, and continues to serve or was honorably discharged or an officer who continues to serve or was honorably separated from service; or the spouse or surviving spouse of such resident, provided that training for active duty by a member of the national guard or reserve shall be included as service under this subparagraph;
(b) Every resident of this state who was terminated from the armed forces because of service-connected disability; or the surviving spouse of such resident; and
(c) The surviving spouse of any resident who suffered a service-connected death.
V. Service in a qualifying war or armed conflict shall be as follows:
(a) “World War I” between April 6, 1917 and November 11, 1918, extended to April 1, 1920 for service in Russia; provided that military or naval service on or after November 12, 1918 and before July 2, 1921, where there was prior service between April 6, 1917 and November 11, 1918 shall be considered as World War I service;
(b) “World War II” between December 7, 1941 and December 31, 1946;
(c) “Korean Conflict” between June 25, 1950 and January 31, 1955;
(d) “Vietnam Conflict” between December 22, 1961 and May 7, 1975;
(e) “Vietnam Conflict” between July 1, 1958 and December 22, 1961, if the resident earned the Vietnam service medal or the armed forces expeditionary medal;
(f) “Persian Gulf War” between August 2, 1990 and the date thereafter prescribed by Presidential proclamation or by law; and
(g) Any other war or armed conflict that has occurred since May 8, 1975, and in which the resident earned an armed forces expeditionary medal or theater of operations service medal.