Reassessment of Taxes Previously Assessed
Under RSA 71-B:16, the BTLA may order a reassessment of taxes previously assessed under the
following five situations:
- when a specific complaint is filed by one party against the property of another;
- when it comes to the BTLA's attention from any source that a particular parcel has been improperly, unequally or illegally assessed;
- when the BTLA determines, on its own, that any or all of the property in a municipality must be reassessed;
- when a petition is filed by at least 50 property taxpayers or 1/3 of the property taxpayers in the municipality, requesting the BTLA to order a municipal-wide reassessment; and
- when the commissioner of revenue administration files a petition pursuant to RSA 21-J:3, XXV.
Any property owner may file a complaint with the BTLA concerning the assessment on another person's property. When such a complaint is filed, the BTLA notifies both the property owner, and the municipality. A hearing will then be held to determine the correctness of the assessment, hearing evidence from the petitioner, the property owner, and the municipality.
Taxpayers in a municipality may petition for municipal-wide reassessment with the BTLA. Upon receipt, the petition is sent to the municipality to certify the taxpayer signature requirements under RSA 71-B:16, IV. Signers of the petition may include signatures of both a husband and wife (if joint tenants), business owners who own real estate in the municipality and tenants leasing property in the municipality who are responsible to the pay the real estate taxes. If any owner owns more than one property in the municipality, that signature only counts once toward the required signatures.
After the signatures are certified, BTLA then conducts a preliminary investigation. This investigation includes reviewing the Department of Revenue Administration's equalization ratio study and conducting its own assessment-to-sale ratio study or any other appropriate investigation or study relative to the petition's claims.
Please note a reassessment petition hearing is neither an opportunity to discuss the appeal of an individual's assessment nor a forum for hearing public opinion on the overall property tax system. After the record is closed, the BTLA will determine if any action is warranted based on the criteria contained in RSA 71-B:16-a and issue an order. See also PART Tax 208.
To file a Reassessment Petition with the BTLA, please complete the form, include a filing fee (check or money order - no card payments) in the amount of $65 made payable to "Treasurer, State of NH" and mail or hand deliver to:
State of New Hampshire
BTLA of Tax and Land Appeals
107 Pleasant Street, Johnson Hall
Concord, NH 03301
Please note: the BTLA does not accept complaints or petitions filed by any electronic means. For additional information, please review Commonly Asked Questions or contact our office at (603) 271-2578.