Appeal of Hood

*825Memorandum Opinion

This case is an appeal from decisions of the New Hampshire Board of Tax and Land Appeals, holding that the plaintiff was not entitled to the elderly property tax exemption, RSA 72:43-b (Supp. 1985), for the tax year 1983 because his sixty-fifth birthday occurred after April 1, 1983. We affirm.

The plaintiff is a sixty-six-year-old man, who has owned and resided on property in the town of Canaan since 1975. In the tax year 1983, the plaintiff’s income was less than $4000, and his home is his only asset. He turned sixty-five on September 4, 1983.

On April 11, 1983, the plaintiff…