New Hampshire Statutes

§ 72:40-a — Limitation

New Hampshire § 72:40-a
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION
SubdivisionProperty Taxes

This text of New Hampshire § 72:40-a (Limitation) 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. § 72:40-a (2026).

Text

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.

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Legislative History

1970, 54:6. 1975, 397:2. 1982, 42:64. 1983, 155:7. 1996, 140:2, eff. Jan. 1, 1998.

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Bluebook (online)
New Hampshire § 72:40-a, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72/72%3A40-a.