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Appeals

The legislature has given the board authority "[t]o hear and decide all matters involving questions of taxation properly brought before it." RSA 71-B:5, I. More specifically, the board has concurrent jurisdiction with the superior courts to decide appeals when municipalities neglect or refuse to grant property tax abatements. (See RSA 76:16-a; cf. RSA 76-17.) Other tax appeals handled by the board include current use, exemptions, and timber tax. See also the more specific list of taxes which can be appealed in the table below.

The board consists of three members appointed by the supreme court (RSA 71-B:2). The board currently has one review appraiser (RSA 71-B:14) who can provide reports or appraisals as part of the record. The board's expertise in tax and real estate matters gives the public a knowledgeable and neutral body where they can appeal and be heard in a fair and knowledgeable manner. Decisions are more apt to be consistent and the possibility of wide disparity sometimes found in jury trials is eliminated. The legislature has prescribed a hearing procedure and the board is not bound by the strict rules of evidence adhered to in the superior courts. (RSA 71-B:7.)

The board's rules and procedures enable taxpayers to represent themselves (pro se) or to employ attorneys, tax representatives (See RSA 71-B:7-a and PART Tax 207) or other individuals to present their appeals. The board's caseload tends to vary based on a number of factors, including the real estate market and the number and frequency of municipal reassessments.

After determining all filing timelines have been met, each appeal is categorized by type and complexity to determine how much time may be needed for discovery and other preparation by the parties. As part of the board's process, most appeals will be subject to a mediation requirement. If mediation is not successful, the board will hold a public hearing and issue a decision with detailed findings, which is appealable to the supreme court.

Deadline Chart for 2012 Appeals Adobe Acrobat Reader Symbol

Deadline Chart for 2013 Appeals Adobe Acrobat Reader Symbol

Deadline Chart for State Tax Appeals Adobe Acrobat Reader Symbol

Matters Appealable to the Board of Tax & Land Appeals RSA 71-B:5, IV

Type of Appeal Statute Tax Rule
Appeal of Another’s Tax RSA 71-B:16, I Tax 208.02
Betterment Assessment RSA 231:32 PART Tax 201
Business Enterprise Tax RSA 77-E; RSA 21-J:28-b PART Tax 209
Business Finance Authority PILOTs RSA 162-A:24; RSA 162-I:15 PART Tax 209
Business Profits Tax RSA 77-A; RSA 21-J:28-b PART Tax 209
Communications Services Tax RSA 82-A; RSA 21-J:28-b PART Tax 209
Community Revitalization Tax Relief Incentive RSA 79-E; RSA 79-A:9 PART Tax 215
Commuters Income Tax RSA 77-B:22 PART Tax 209
Conservation Restriction Assessment RSA 79-B; RSA 79-A:9 PART Tax 206
Contamination/Pollution RSA 76:16-a PART Tax 203
Current Use RSA 79-A PART Tax 206
Current Use of Another's Property RSA 79-A:12 PART Tax 206
Decertification (of Assessors) RSA 21-J:14-g, II PART Tax 209
Deferral for Elderly and Disabled RSA 72:38-a PART Tax 204
Discretionary Easement RSA 79-C PART Tax 215
Discretionary Preservation Easements RSA 79-D PART Tax 215
Electricity Consumption Tax RSA 83-E; RSA 21-J:28-b PART Tax 209
Eminent Domain RSA 498-A PART Tax 210
Equalized Valuation RSA 71-B:5, II PART Tax 211
Excavation Tax RSA 72-B:13 PART Tax 214
Exemptions/Tax Credits ("Personal")
-Veterans
-Blind or Disabled
-Hearing Impaired
-Elderly
-Solar Energy Systems
-Wind-Powered Energy Systems
-Wood Heating Energy Systems
RSA 72:34-a
RSA 72:28
RSA 72:37 & 37-b
RSA 72:38-b
RSA 72:39-a
RSA 72:62
RSA 72:66
RSA 72:70
PART Tax 204
Exemption ("Institutional")
- Educational, Charitable, Religious
RSA 72:23, III, IV, V PART Tax 204
Chapter 400
Farm Structures/Land Under RSA 79-F PART Tax 206
Interest & Dividends & Other Income RSA 77:24; RSA 21-J:28-b PART Tax 209
Land Use Change Tax RSA 79-A:10 PART Tax 205
Low & Moderate Homeowners Property Tax Relief RSA 198:60 PART Tax 209
Meals & Room Tax RSA 78-A; RSA 21-J:28-b PART Tax 209
Meals & Room Revocation of License RSA 78-A:5, II; RSA 21-J:28-b PART Tax 209
Prorated Assessments for Damaged Buildings RSA 76:21 PART Tax 203
Poverty/Inability to Pay Property Tax RSA 76-16:a PART Tax 203
Property Tax RSA 76:16 & 76:16-a PART Tax 203
Railroad Taxation RSA 82; RSA 21-J:28-b PART Tax 209
Reassessment Petitions RSA 71-B:16-a PART Tax 208
Refined Petroleum Products Tax RSA 78-C; RSA 21-J:28-b PART Tax 209
Residence Located in Industrial/Commercial Zone RSA 75:14 PART Tax 216
Sales-Assessment Report Penalties RSA 21-J:9-a PART Tax 209
Timber Tax RSA 79:8 PART Tax 213
Tobacco Tax RSA 78; RSA 21-J:28-b PART Tax 209
Tobacco Tax Revocation of License RSA 78:31-a PART Tax 209
Town Lines and Perambulation of Boundaries RSA 51:7 PART Tax 203
Transfer Tax on Real Estate RSA 78-B; RSA 21-J:28-b PART Tax 209
Unincorporated Towns & Unorganized Places RSA 81:5 PART Tax 203
Utility Property Tax RSA 83-F; RSA 21-J:28-b PART Tax 209

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Board of Tax and Land Appeals
Governor Hugh J. Gallen State Office Park | Johnson Hall | 107 Pleasant Street | Concord, NH 03301-3834
603.271.2578 | TDD Access: Relay NH 1-800-735-2964 | email: clerk@btla.nh.gov

copyright 2008. State of New Hampshire