The Board

The BTLA consists of three full-time board members, appointed by the supreme court, who are "learned and experienced in questions of taxation or of real estate valuation and appraisal."

  • Michele E. LeBrun, Chair
  • Albert F. Shamash, Member
  • Theresa M. Walker, Member
  • Anne M. Stelmach, Clerk

The legislature has prescribed a hearing procedure and BTLA is not bound by the strict rules of evidence adhered to in the superior courts. BTLA rules and procedures enable taxpayers to represent themselves or to employ attorneys, tax representatives or other individuals to present their appeals. (See RSA 71-B)


2022 Rulemaking - Initial Proposals filed November 3, 2022

IP Tax 100, IP Tax 201, IP Tax 202-216 and IP Tax 300-500 can be found at: