Improvements that do not assist persons with mobility disabilities in propelling themselves do not qualify for property tax exemption.(Recent Court Decisions)

The tax assessment of residential property includes the value of improvements constructed to assist persons with disabilities unless the improvements specifically aid persons to propel themselves, according to the Supreme Court of New Hampshire.

The Kat Paw Acres Trust (Trust) owns a single-family home in the town of Wentworth. In 2003, the Trust constructed various improvements to assist the trustees, who suffer from serious and debilitating medical conditions. The Trust sought an exemption for the improvements under a tax code provision excluding the value of improvements made to assist a person with a disability from a property's assessed value. The provision defines a "person with a disability" as someone who because of a physical condition "permanently requires the use of special aids to enable him to propel himself."

The town granted partial exemptions for a paved driveway and air conditioning but denied exemptions for a mudroom, an in-law apartment and related plumbing, and a hallway to the in-law apartment. The Trust appealed the denials to the Board of Tax and Land Appeals (Board). The Board held that the test for the exemption is whether a person's disability "permanently requires the use of special aids to enable him to propel himself." The Board ruled that the improvements at issue were not necessary for propulsion and so did not qualify for the exemption. The Trust appealed.

On appeal, the Trust argued that the exemption was not ...