In Re Appeal of Kat Paw Acres Trust

The plaintiff, the Kat Paw Acres Trust (trust), appeals a decision of the New Hampshire Board of Tax and Land Appeals (BTLA) denying tax exemptions for improvements to assist persons with disabilities. See RSA 72:37-a (2003). We affirm.

The record supports the following facts. The trust owns a single family home in Wentworth. On February 24, 2003, the trust filed an application with the defendant, the Town of Wentworth (town), for improvements to assist persons with disabilities pursuant to RSA 72:37-a. For the 2004 tax year, the town granted partial exemptions for a paved driveway and air…