Appeals - New Hampshire Board of Tax & Land Appeals

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 four members appointed by the supreme court (RSA 71-B:2). The board currently has two review appraisers (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 2008 Appeals

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
Business Enterprise tax	RSA 77-A; RSA 21-J:28-b	PART Tax 209
Business Profits Tax	RSA 77-E; 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	PART Tax 215
Conservation Restriction Assessment	RSA 79-B	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
(Tax) Deferral for Elderly and Disabled	RSA 72:38-a	PART Tax 204
Equalized Valuation	RSA 71-B:5, II	PART Tax 211
Excavation Tax	RSA 72-B:13	PART Tax 214
Discretionary Easement	RSA 79-C	PART Tax 215
Discretionary Preservation Easements	RSA 79-D	PART Tax 215
Exemptions or Tax Credit (“Personal”) - Elderly - Disabled - Veterans - Blind - Hearing Impaired - Solar Energy Systems - Wind-Powered Energy Systems - Wood Heating Energy Systems	RSA 72 RSA 72:39-a RSA 72:37-b RSA 72:28 RSA 72:37 RSA 72:38-b RSA 72:62 RSA 72:66 RSA 72:70	PART Tax 204
Exemptions (“Institutional”) - Educational - Charitable - Religious	RSA 72 RSA 72:23, IV, A-9 RSA 72:23, V, A-9 and A-12 RSA 72:23, III, A-9	Chapter Tax 400 PART Tax 204
Interest & Dividends & Other Income	RSA 77; RSA 21-J:28-b	PART Tax 209
Land Use Change Tax	RSA 79-A:10	PART Tax 205
Low & Moderate Homeowners State Property Tax Relief	RSA 198:57	PART Tax 209
Meals & Room Tax	RSA 78-A	PART Tax 209
Meals & Room Revocation of License	RSA 78-A:5, II	PART Tax 209
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	PART Tax 209
Reassessment Petitions	RSA 71-B:16-a	PART Tax 208
Residence Located in an Industrial or Commercial Zone	RSA 75:14	PART Tax 216
State Taxes, Penalties	RSA 21-J:9-a; RSA 21-J:28-b	PART Tax 209
Timber Tax	RSA 79:8	PART Tax 213
Transfer Tax on Real estate	RSA 21-J:28-b	PART Tax 209
Unincorporated Towns & Unorganized Places	RSA 81; RSA 76:16 & RSA 76:16-a	PART Tax 203
Utility Property Tax	RSA 83-F	PART Tax 209

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