New Hampshire § 72:41 Proration

New Hampshire Statutes

§ 72:41 — Proration

New Hampshire § 72:41

Title VTAXATION

Ch. 72PERSONS AND PROPERTY LIABLE TO TAXATION

SubdivisionProperty Taxes

This text of New Hampshire § 72:41 (Proration) 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. § 72:41 (2026).

Text

If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderly under RSA 72:39-b, in proportion to his or her interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:37, 72:37-b, 72:38-b, or 72:39-b.

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If any entitled person or persons shall own a fractional interest in residential real estate, each such entitled person shall be granted exemption for the blind under RSA 72:37, the disabled under RSA 72:37-b, the deaf or severely hearing impaired under RSA 72:38-b, or the elderly under RSA 72:39-b, in proportion to his or her interest therein with other persons so entitled, but in no case shall the total exemption to all persons so entitled exceed the amount provided in RSA 72:37, 72:37-b, 72:38-b, or 72:39-b.