Property taxes administered by the local municipality are appealable to the board or the superior court (RSA 76:16-a) after an abatement application (RSA 76:16) is filed. Abatements can be granted "for good cause shown": (1) disproportionate assessment or (2) poverty and inability to pay the tax.
Assessments must be based on market value adjusted by the level of assessment in each municipality. The Department of Revenue Administration calculates various ratios for each municipality to reflect the level of assessment, such as the median and the weighted mean. The board maintains an unofficial compilation of these Ratios.
Property tax filing deadlines are generally uniform throughout the state. RSA 76:16 contains the deadline for filing property tax abatement applications at the local level (March 1st following the notice of tax). RSA 76:16-a contains the deadline for appealing the municipalities’ decision (or lack of response) on the abatement application to the Board of Tax and Land Appeals or Superior Court (September 1st following the “notice of tax date”).
Property tax deadlines for towns having a notice-of-tax date after December 31 can be found in RSA 76:16-d.
Information for Property Tax Appeals for Tax Year 2013 (Revised July 2014)
Commonly Asked Questions (Revised July 2014)
Property Tax Municipal Abatement Form (Revised July 2014)
Property Tax Appeal Form to BTLA (Revised July 2014)
Report of Settlement Meeting
The board, in an effort to manage its docket more effectively, has implemented a procedure, in accordance with RSA 541-A:31, V & RSA 541-A:38 and Tax 201.23(a), which encourages informal settlement of matters.
In the board’s experience, once the appeal is filed the parties do not meet until a hearing has been scheduled. Many times the differences between the parties can be resolved through informal negotiations without requiring a hearing. Consequently, the board issues a Report of Settlement Meeting & Order prior to scheduling a hearing, which encourages the parties to meet and attempt to settle the matter.
This new procedure, implemented in 2008, allows issues and cases that can be resolved without further board action to be disposed of quickly, allowing the board to schedule and hear other appeals more expeditiously.
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