[Adopted 3-2-2010]
As used in this article, the following terms shall have the meanings indicated:
ASSESSORS
Pursuant to the Town of Derry Charter, § 8.8, "Assessors" means the Derry Assessing Department.
PERSON
Pursuant to RSA 21:9, the word "person" includes, for the purposes of this article, bodies corporate and politic as well as individuals.
SOLAR ENERGY SYSTEMS
Pursuant to RSA 72:61, the definition of "solar energy system" means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container. "Solar energy system" also means a system which provides electricity for a building by the use of photovoltaic panels.
WIND-POWERED ENERGY SYSTEMS
Pursuant to RSA 72:65, the definition of "wind-powered energy system" means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.
A. 
Pursuant to the authority granted by RSA 72:62, the Town of Derry hereby adopts a solar energy system exemption equal to 100% of the original cost of such solar energy system, including installation, from the assessed value, for property tax purposes, for persons owning real property which is equipped with a "solar energy system" as defined in § 138-2.
B. 
Pursuant to the authority granted by RSA 72:66, the Town of Derry hereby adopts a wind-powered energy system exemption equal to 100% of the original cost of such wind-powered energy system, including installation, from the assessed value, for property tax purposes, for persons owning real property which is equipped with a "wind-powered energy system" as defined § 138-2.
A. 
Applications for exemption shall be governed by the provisions of RSA 72:33, 72:34, and 72:34-a, and are set out in this § 138-4.
B. 
No person shall be entitled to the exemptions unless the person has filed with the Town of Derry, through its Assessing Department, by April 15 preceding the setting of the tax rate, a permanent application therefor, signed under penalty of perjury, on a form approved and provided by the Commissioner of Revenue Administration ("DRA"), and available from the Derry Assessing Department, showing that the applicant is the true and lawful owner of the property on which the exemption or tax credit is claimed and that the applicable qualifying energy system was installed on or before April 1 of the year in which the exemption or tax credit is first claimed.
C. 
The application shall include evidence of the cost of the energy system installed, including bills and/or receipts.
D. 
If any person, otherwise qualified to receive an exemption under this article, shall satisfy the Assessors that he or she was prevented by accident, mistake, or misfortune from filing a permanent application or amended permanent application on or before April 15 of the year in which he or she desires the exemption to begin, the Assessors may receive the application at a later date and grant an exemption or credit for that year; but no such application shall be received or exemption or credit granted after the local tax rate has been approved for that year.
E. 
The filing of the permanent application shall be sufficient for said persons to receive the exemptions under this article on an annual basis so long as the applicant does not uninstall or discontinue the use of the energy system.
F. 
In the event the property is sold, the new owner of the property must file a new application with the Assessors.
G. 
If the Assessors are satisfied that the applicant has willfully made any false statement in the application to obtain an exemption or tax credit, they may refuse to grant the exemption or tax credit.
H. 
In addition to the above requirements, applicants for exemption who claim ownership pursuant to RSA 72:29, VI ("Owner" shall include those who have equitable title or the beneficial interest for life in the subject property.), shall file with their application an additional statement signed under penalty of perjury, on a form approved and provided by the DRA and available from the Derry Assessing Department, showing they meet the ownership requirements of RSA 72:29, VI. If the owner is eligible through these forms of ownership (equitable title or beneficial interest for life), then the owner must file a statement of ownership every year on or before April 1.
A. 
On receipt of an application provided for in § 138-4, (and pursuant to RSA 72:33 and RSA 72:34), the Assessing Department shall examine the application as to the right to the tax exemption, the ownership of the property listed, and copies of any documents needed to verify eligibility.
B. 
Unless otherwise provided for by law, any financial information submitted with an application or as requested shall be considered confidential, handled so as to protect the privacy of the individual, and shall not be used for any purpose other than the specific statutory purposes for which the information was originally obtained. All documents and copies of such documents submitted by the applicant shall be returned to the applicant after a decision is made on the application.
C. 
The Assessors shall grant the exemption if:
(1) 
They are satisfied that the applicant has not willfully made any false statement in the application for the purpose of obtaining the exemption; and
(2) 
The applicant cooperated with the Assessors' requests under § 138-4H, if it applies.
D. 
On or before July 1 of the same year the applicant timely applies for an exemption under this article, the Assessors shall send by first class mail a written decision on the application. This decision shall be sent on a form prepared by the DRA. The decision shall advise the taxpayer of the municipality's decision and shall inform the taxpayer of the appeal procedure. Failure to respond shall constitute denial.
If the Assessors refuse to grant an applicant an exemption to which the applicant may be entitled under this article, the applicant may appeal in writing, on or before September 1 following the last date on which the Town mails the second tax bill to the taxpayers in the year in which relief is sought. (Example: If you were denied an exemption from your 2010 property taxes, you have until September 1, 2011, to appeal.) This appeal may be to the Board of Tax and Land Appeals or the Superior Court, which may order an exemption, or an abatement if a tax has been assessed.