Section 72:29 Definitions. - New Hampshire Statutes

   I. The word ""resident'' as used in RSA 72:28 shall mean a person who has resided in this state for at least one year preceding April 1, in the year in which the tax credit is claimed.
   II. The term ""residential real estate'' for the purposes of RSA 72:28-34, inclusive, shall mean the real estate which the person qualified for an exemption or a tax credit thereunder occupies as his principal place of abode together with any land or buildings appurtenant thereto and shall include manufactured housing if used for said purpose.
   III. ""Exemption'' as used in RSA 72 shall mean the amount of money to be deducted from the assessed valuation, for property tax purposes, of real property.
   IV. The term ""tax credit'' as used in RSA 72 shall mean the amount of money to be deducted from the person's tax bill.
   V. The term ""surviving spouse'' as used in RSA 72 shall not include a surviving spouse that has remarried, but if the surviving spouse is later divorced, his or her status as the surviving spouse of a veteran is regained. If the surviving spouse remarries and the new husband or wife dies, he or she shall be deemed the widow or widower of the latest spouse and shall not revert to the status of a surviving spouse of a veteran.
   VI. For purposes of RSA 72:28, 29-a, 30, 31, 32, 33, 35, 36-a, 37, 37-a, 37-b, 38-a, 39-a, 62, 66, and 70, the ownership of real estate, as expressed by such words as ""owner'', ""owned'' or ""own'', shall include those who have equitable title or the beneficial interest for life in the subject property.
   VII. The term ""theater of operations service medal'' for the purposes of RSA 72:28-34 shall mean any medal, ribbon, or badge awarded to a member of the armed forces which establishes that the member served in a theater of war or armed conflict, as determined by the director of the state veterans council with written notification to the department of revenue administration.

Source. 1947, 240:1, par. 29-g. RSA 72:29. 1955, 289:4. 1963, 118:2. 1991, 70:9, 10. 1993, 73:4. 1994, 102:1; 390:7. 1995, 265:12, eff. Jan. 1, 1996. 2004, 170:2, eff. July 23, 2004; 238:1, eff. June 15, 2004.