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Does a handicapped individual receive a tax break?

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Does a handicapped individual receive a tax break?

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The City of Berlin has adopted RSA 72:37-a granting exemption for improvements done to dwelling to assist a person with Disabilities. The Assessor will place a value on the improvements done for the handicapped individual–ramp, special bathroom, etc. and this value will be the amount given for exemption. Filing deadline is on or before April 15.

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