Form Dp-8 - Low And Moderate Income Homeowners Property Tax Relief Instructions - Department Of Revenue Administration

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FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-8
LOW AND MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF
INSTRUCTIONS
Instructions
STEP 1
Line 1-2
Enter the name of the claimant and co-claimant who meet the residency and ownership criteria. If your name has changed on
the final property tax bill due to marriage, divorce or other reason, please attach a statement explaining the change. If the homestead is held
Name
in a trust through which the claimant holds equitable title or beneficial interest for life in the homestead, please attach a statement so stating.
Address
If your final property tax bill names someone other than you, or in addition to you please attach a statement explaining the ownership of the
And
property and a copy of the deed or other document evidencing your ownership interest. If there are additional claimants please attach a list
Social
of their names and social security numbers.
Security
Lines 3-4 Enter the claimant's mailing address.
Number(s)
Lines 5-6 Enter the claimant’s social security number and the social security number of the co-claimant. Attach a list of the names and
social security numbers of all the adults living in the household if more than one adult lives with the claimant and is not a joint owner. Social
Security Numbers are required pursuant to RSA 198:57, VII and authorized by 42 U.S.C. Section 405(c)(2)(C)(i). The failure to provide
Social Security Numbers will result in a denial of a claim. All documents shall be kept confidential.
If you are single and your total household income is greater than $20,000 you are not eligible. If you are a married
STEP 2
STOP
person or head of a NH Household and the total household income is greater than $40,000 you are not eligible.
Property
Line 7
Enter the name of the municipality (town, city or unincorporated place) where the homestead property is located.
Location
Line 8
Enter the map and lot number of the homestead property from the property tax bill that is the subject of your claim. Enter the
account number if applicable.
Line 9
Check only one box. Check yes if you resided in such homestead on April 1, 2002. Claimants on active duty in the US Armed
Forces or temporarily away from the homestead but maintain the homestead as the primary domicile are eligible and should check yes. If
you checked yes proceed to the next line. If you checked no, you do not qualify for relief. Do not file this claim.
Line 10
Check the table under which the claimant qualifies. If the claimant is a single person, the claimant qualifies under Table 1. If the
STEP 3
claimant is a married person or head of a NH Household, the claimant qualifies under Table 2.
Eligibility
Line 10(a) Enter sum of the total adjusted gross income from federal Form 1040, Line 35 or Form 1040A, Line 21 or Form 1040EZ, Line 4
or Telefile Worksheet of the claimant, co-claimant, and any other adult member of the NH Household.
Line 10(b) If the homestead is owned by a Trust, enter the 2002 total taxable income from federal Form 1041, Line 22.
Line 10(c) Enter the total adjusted gross income of all adult members of the NH household who are not required to file a 2002 federal income
tax return.
Line 11(a) Enter the sum of Lines 10(a) and 10(c) on Line 11(a). If you checked Table 1 on Line 10 and Line 11(a) is greater than $20,000,
or If you checked Table 2 on Line 10 and Line 11(a) is greater than $40,000, STOP, you are not elegible for property tax relief and should
not file this claim.
Line 11(b) Check the box if no adult member of the NH household was required to file a federal income tax return in 2002.
STEP 4
Line 12(a) Enter the decimal percentage of ownership for the homestead property. Owners of multi-unit dwellings or a homestead that is
not occupied by all owners must enter only the claimant's proportionate share of the homestead. For example, an owner of a duplex who
Figure
resides in one-half of the homestead would enter .50; the owner who resides in a homestead, but owns only one-third of the homestead
Your
property would enter .3333.
Relief
Line 12(b) Enter the total assessed value from the final 2002 property tax bill of your homestead after deducting any applicable exemption(s)
Amount
granted by your municipality, such as an elderly exemption or an exemption for the blind. Do not include property listed on the tax bill that
is assessed under current use.
Line 12(c) Multiply Lines 12(a) and 12(b).
Line 12(d) Enter the equalized value for your municipality from Table 3, Column C.
Line 12(e) Enter the lesser of Line 12(c) and Line 12(d).
Line 13
Divide Line 12(e) by 1,000.
Line 14
Enter the state education property tax rate from Table 3, Column B for your municipality.
Line 15
Multiply Line 13 by Line 14.
Line 16
Based on the eligibility criteria reported in Step 3, enter the decimal number from Table 1 or Table 2, Column B that applies.
Line 17
Multiply Line 15 by Line 16. The amount on Line 17 is the amount of your relief. The Department will notify the State Treasurer
within 120 days of receiving a valid claim.
Under penalties of criminal prosecution, the claimant and co-claimant of the homestead, if applicable, must sign and date the claim to declare
STEP 5
(1) ownership and residence of the homestead property, (2) that the claim is made in good faith, (3) that the facts contained in the claim are
Copies
true. Only one claim may be filed for a single homestead.
and
Signature(s)
This completed claim must be submitted with copies of all 2002 federal income tax returns, the final 2002 property tax bill, and any
explanatory statements, if necessary. This claim for relief must be postmarked no earlier than May 1, 2003 and no later than June 30,
2003.
NEED
Call the Low and Moderate Income Homeowners Property Tax Relief Assistance at (603) 271-6000. Hearing or speech impaired individuals
HELP
may call TDD Access: Relay NH 1-800-735-2964.
If your claim for relief is denied or adjusted, you have the right to appeal the decision in writing, postmarked within 30 days of the Notice
APPEALS
of Relief or Letter of Rejection to the Board of Tax and Land Appeals, Johnson Hall 3rd Floor, 107 Pleasant Street, Concord, NH 03301.
DP-8
Instructions
2
Rev. 3/03

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