TAX ABATEMENTS:

 

What are the grounds for tax abatement?

 

An abatement request is not a complaint about higher taxes or you don’t agree with the way your tax dollars are spent. It is an attempt to prove that your property’s estimated market value is either inaccurate or unfair.

 

Successful abatement applicants can prove at least one of three things:

Ø      Items that affect value are incorrect on your property record.  For example: There is only one bathroom and not two; you have an unfinished basement, not a finished one; the dwelling has 1,750 square feet instead of the 2,250 listed on the card. Discuss your property card with the assessor to verify that all information is accurate.  It is your responsibility as the property owner to furnish good information about your property to the assessor.  He or she will work with you to make sure that all information is correct and up to date.

Ø      The estimated market value is too high.  You should have evidence that properties that are similar have sold for less than the estimated market value of your property AND those properties are not similarly assessed higher than their sale price.

Ø      The estimated market value of your property is accurate but inequitable because it is higher than the estimated value of similar properties.

 

Please be aware that you will not be successful if you simply think your taxes are too high.  The abatement process is reserved for inequity in valuation, not to address the tax rate. The tax rate is determined by several contributing factors, including the yearly municipal budget requirements. However, you may be eligible for tax relief or exemptions.  The assessor’s office can give you information about exemptions and tax credits.

 

Abatement process:

The first step is to file an abatement application with the assessor’s office.  Information on the process and filing deadlines are on the application, along with other information on the appeals process.  Forms are available at the Town Office or online at::  http://www.nh.gov/btla/docs/abatementforweb.pdf

 

Abatement applications must be filed between receipt of the fall tax bill and March 1st.  This deadline is set by NH State statute in RSA 76:16.  The municipality has until July 1st to notify you in writing of the decision made.  We make every attempt to work with property owners to make sure that the assessed values are fair and equitable. Most abatement applications due to incorrect information are handled by a review with the assessor. The Town assessments and sales analysis are reviewed by the NH Dept. of Revenue Administration.

 

If the Selectmen neglect or refuse to abate, you may file an appeal with the BTLA or the Grafton County Superior Court, but not with both. (RSA 76:16-a & RSA 76:17). An appeal form for the BTLA is available at:  http://www.nh.gov/btla/docs2005/2004PropertyTaxForWeb.pdf   

 

You must file on or before September 1st. You cannot, however, file with the BTLA until one of the following has occurred: 1) the municipality has given you a written decision; or 2) the municipality has neglected to respond to your abatement request by July 1st.  The municipality’s failure to respond to the application does not extend the deadline for filing with the BTLA. The Board cannot, by statute, accept untimely appeals. 

 

More information about the BTLA hearing process and filing deadlines can be found at:  http://www.nh.gov/btla/docs/INFPKT06.pdf

 

Contact Information for NH Board of Tax and Land Appeals:

All questions should be made in writing, addressed to the attention of the Clerk.

NH Board of Tax and Land Appeals

Governor Hugh J. Gallen State Office Park

107 Pleasant Street

Concord, NH  03301-3834

Phone: (603) 271-2578

Email: clerk@btla.state.nh.us

The Board consists of four members and a staff of seven.

Members:

Staff:

LISTING OF ALL BTLA FORMS:

          http://www.nh.gov/btla/forms.html