Welcome

With respect to tax matters, the Board of Tax and Land Appeals has responsibility for: hearing appeals of individual tax assessments, exemptions or refunds, whether levied by the State or its municipalities; hearing petitions for reassessment and determining the adequacy of reassessments ordered by the board; and determining any appeals of the equalization ratios established by the Commissioner of Revenue Administration.

In eminent domain cases, the Board receives declarations of taking and deposits of just compensation. Orders of notice are issued, preliminary objections (other than objections to the taking; note, the superior court rules on that issue only) are considered and hearings are held on all other preliminary objections and on the question of just compensation. After the board holds a hearing and issues a decision, if either party disagrees with the Board's award, that party may appeal to the superior court for a trial de novo.

The Board's goals are to provide an alternative forum to the superior court in tax cases that is timely, fair, inexpensive, and accessible to the taxpayers and property owners. The Board has responsibility, parallel to the superior court to hear appeals of all local and state taxes.

Send all comments and suggestions about this site to:
clerk@btla.state.nh.us, Web Site Administrator.