Introduction to Assessment Appeals (Abatements)
- If a property owner believes the property's assessment is unfair, they may file an appeal (abatement) with the Assessing Department. Under State law, municipalities may abate taxes and interest accrued on such tax “for good cause shown" (RSA 76:16). “Good cause,” is generally established by showing an error in the assessment value, a disproportionate assessment, or other grounds.
- A taxpayer who challenges the assessment of the property has the burden to prove the property was assessed disproportionately compared with other property in town. The burden is on the taxpayer to demonstrate this was the case on the assessment date (April 1st for that year’s tax bill).
Who is Eligible to File an Abatement Application
- The owner of record of the property as of April 1 of the tax year being appealed, or any aggrieved party may file an abatement application (RSA 76:16).
Application Filing Deadlines and Additional Information
- A written application is filed with the Assessing Department, but only after receipt of the final tax bill. No application fee required.
- In accordance with State law, the application must be received by the Assessing Department or postmarked on or before March 1st (RSA 76:16).
- To file an appeal, please use an official Abatement Application form, that can be located at the Assessing Office or accessed here - Abatement Application to the Municipality
Application Review Process
- Once an application has been filed, the application is reviewed by the Assessing Firm, who provides recommendation to the Select Board on whether to grant or deny the application.
- The response must be completed by July 1st following the notice of tax (i.e. your tax bill) and the Assessing Department will send the final notice of decision.
- If a notice of decision, whether to grant or deny the application, is not sent by July 1st, then the application is “deemed to have been denied” (RSA 76:16).
Appeal of an abatement decision
- If the Assessing Department has not responded by July 1st or the property owner/aggrieved party is dissatisfied with the decision, then the property owner/aggrieved party may exercise one (and only one) of the following options:
- OPTION 1: Appeal to the State of New Hampshire Board of Tax and Land Appeals (NHBTLA), in writing on or before September 1st. An application fee will be required. For more information, please visit the State of New Hampshire Board of Tax and Land Appeals website - https://www.nh.gov/btla/. Please note, an appeal to the NHBTLA shall be deemed a waiver of any right to petition the Superior Court (RSA 76-B:11). The Appeal Form is available here - Appeal to Board of Tax and Land Appeals (BTLA)
OPTION 2: You may appeal by written petition, on or before September 1st, to the Grafton Superior Court, 3785 Dartmouth College Highway, North Haverhill, NH 03774.
Additional Abatement and Appeal Forms
- Current Use and Conservation Restriction Assessment Appeal to the Board of Tax and Land Appeals (BTLA)
- Exemption, Deferral or Tax Credit Appeal to the Board of Tax and Land Appeals (BTLA)
- Land Use Change Tax Abatement to the Municipality
- Land Use Change Tax Appeal to the Board of Tax and Land Appeals (BTLA)
- Timber Tax Appeal to the Board of Tax and Land Appeals (BTLA)