Welcome to the New Hampshire Board of Tax & Land Appeals (BTLA).
The BTLA provides an alternative forum to the Superior Court in tax cases. BTLA has the authority, under RSA 71-B:5, to hear and determine:
- all matters involving questions of taxation properly brought before it, including appeals of assessments, exemptions, credits and refunds, whether levied or administered by the State or municipalities;
- appeals by municipalities relating to the equalized valuation of property determined by the commissioner of revenue administration;
- all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16; and
- all matters relating to the condemnation of property for public uses and the assessment of damages as provided in RSA 498.