The assessor shall determine whether an applicant has a permanent residence in this State for the purpose of this subchapter. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following: [PL 2025, c. 650, Pt. M, §6 (AMD).]
1. Formal declarations. Formal declarations of the applicant or any other individual;
2. Informal statements. Informal statements of the applicant or any other individual;
3. Place of employment. The place of employment of the applicant;
4. Previous permanent residence. The previous permanent residence of the applicant and the date the previous permanent residency was terminated;
5. Voter registration. The place where the applicant is registered to vote;
6. Driver's license. The place of issuance to the applicant of a driver's license and the address listed on the license;
7. Certificate of motor vehicle registration. The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;
8. Income tax returns. The residence claimed on any income tax return filed by the applicant;
9. Motor vehicle excise tax. The place of payment of a motor vehicle excise tax by the applicant; or
10. Military residence. A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.