Property Tax Abatement and Appeals.
An RSA 76:16 property tax abatement may be granted for "good cause" (disproportionality or hardship). The abatement and appeal processes are summarized as follows:
- the taxpayer files an abatement application with the municipality;
- the municipality reviews the abatement application and issues a decision, or if it does not issue a decision, the abatement application is "deemed denied"
- the taxpayer files an RSA 76:16-a appeal with BTLA (or the superior court, but not both) if the taxpayer still disagrees with the assessment; and
- the appeal is resolved by BTLA (or superior court) with a right of appeal to the supreme court.
Timelines that Generally Govern the Property Tax Abatement and Appeal Processes
File Abatement Application with Municipality
- If Notice of Tax is on or before Dec. 31, deadline is March 1; or
- If Notice of Tax is after Dec. 31, deadline is 2 months after Notice of Tax.
Municipality Review and Decision on Abatement Application
- When Notice of Tax is on or before Dec. 31, decision by July 1; or
- When Notice of Tax is after Dec. 31, decision within 6 months of Notice of Tax.
File Appeal Form with BTLA
- When Notice of Tax is on or before Dec. 31, deadline to file is September 1, but no earlier than municipality decision or July 1; or
- When Notice of Tax is after Dec. 31, deadline to file is 8 months after Notice of Tax, but no earlier than municipality decision or 6 months after notice of tax.
"Notice of Tax" is the date the municipality mails the taxpayers the final tax bill. For the filing deadlines in unincorporated towns, refer to RSA 81:5.
Prorated Assessments for Damaged Buildings
RSA 76:21 allows for the proration of assessments of buildings damaged by fire or natural disaster during the tax year. A person aggrieved shall file an application with the municipality within 60 days of the event or by March 1, whichever is later. If the municipality fails to prorate the assessment, appeal is to the BTLA or the Superior Court in accordance with the deadlines in the chart above.
How to File
To file an appeal with the BTLA, complete the appeal form, include a filing fee (check or money order - no credit card payments) in the amount of $65 made payable to "Treasurer, State of NH" and mail or hand deliver to:
State of New Hampshire
Board of Tax and Land Appeals
107 Pleasant Street, Johnson Hall
Concord, NH 03301
Please note: the BTLA does not accept appeals filed by any electronic means. For additional information regarding the appeal process, please review Commonly Asked Questions and BTLA Administrative Rule Tax 203 or contact our office at (603) 271-2578. For an overview of New Hampshire's property tax system, see Understanding NH Property Taxes published by the Assessing Standards Board (ASB).