Section 77:5 Exemptions.
Each taxpayer shall have the following exemptions:
I. Income of $2,400.
II. An additional $1,200 if either or both taxpayers are 65 years of age or older on the last day of the tax year.
III. An additional $1,200 if either or both taxpayers are blind.
IV. An additional $1,200 if either or both taxpayers are disabled, unable to work, and have not yet reached their sixty-fifth birthday.
Source. 1923, 65:2. PL 65:4. RL 78:4. 1951, 222:1. RSA 77:5. 1977, 561:2. 1981, 314:3. 1990, 140:2, X. 1997, 189:2, eff. July 1, 1997.