New Hampshire Statutes
§ 72:31 — Husband and Wife
New Hampshire § 72:31
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION
SubdivisionProperty Taxes
This text of New Hampshire § 72:31 (Husband and Wife) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.H. Rev. Stat. Ann. § 72:31 (2026).
Text
A husband and wife, each qualifying for a tax credit, shall each be granted a tax credit upon their residential real estate as provided under RSA 72:28, I or II, or RSA 72:28-b.
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Legislative History
1947, 240:1, par. 29-b. RSA 72:31. 1955, 289:3. 1967, 219:5. 1991, 70:14. 2003, 299:5, eff. April 1, 2003. 2016, 217:4, eff. Aug. 8, 2016.
Nearby Sections
15
§ 72:1
Persons Liable§ 72:1-b
Notice of Exemption§ 72:1-d
Definitions§ 72:10
Limitation§ 72:11
Water Works; Flood Control§ 72:12
Public Utilities§ 72:12-b
Facilities Previously Exempted§ 72:12-c
Exemption§ 72:12-d
ExemptionCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 72:31, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72/72%3A31.