The Appeals Process

Every jurisdiction has an appeals process mandated by law. The first step is usually an informal meeting with someone in the assessor's office. (Sometimes this informal review is handled by telephone or mail.) Information on the mechanics and deadlines for setting up an appointment should be included with your assessment notice, along with similar information for the entire appeals process. During or before this informal meeting, you should review the property record form on your property to be sure all the information is correct. Know the lot size, number of stories, square footage, and condition of your property. If you have an accurate survey of your property, be sure to bring it with you to the meeting. You may also want to identify comparable properties and review their record forms.

Your aim at this informal review, which is not yet an appeal, should be (1) to verify the information on your property record form, or correct it, (2) to make sure you understand how your value was arrived at, (3) to discover if the value is fair compared with the values of similar properties in your neighborhood, (4) to find out if you qualify for any exemptions, and (5) to be sure you understand how to file a formal appeal and how the office can help you, if you still want to appeal.

The person conducting the meeting may not commit to a change in value at this meeting, even though you have uncovered an error or all agree that the assessment is not fair. The decision about a value change may have to be made by someone else and communicated to you in writing. If this is so, find out when you may expect to hear from the office. The first level of formal appeal is usually to a local board. Your appeal is more likely to be successful if you present evidence that comparable properties in the same neighborhood are assessed for less than yours. Copies of property record forms on your comparables, with records of their assessed values or sales prices are your best defense. Note any differences between your property and the comparables and point out these differences. The assessor will be interested in the fairness and accuracy of the value placed on your property, not in whether you can afford to pay your taxes or whether taxes are too high.

If you disagree with the Assessor's decision, the next, level is the Board of Tax and Land Appeals or Superior Court. If you still disagree, the next, and highest level of administrative review is the New Hampshire Supreme Court. Many residential appeals are usually settled at the local level.

The following is the link to the Board of Tax and Land Appeals where you can obtain an abatement application: https://www.nh.gov/btla/forms/index.htm

After you click on the link, click on "Municipal Abatement Form"

***Filing Period: After the final tax bill is mailed and postmarked no later than March 1st. (March 2nd for 2020)