Municipalities may abate taxes “for good cause shown” RSA 76:16. Good cause is generally established by showing an error in the assessment calculation or a disproportionate assessment. Good cause can also be established by showing poverty and inability to pay the tax. An application does not stay the collection of taxes; taxes should be paid as assessed. If abatement is granted, a refund with interest will be made.
When to file for abatement:
- Taxpayer must file the abatement application with the municipality by March 1 following the final notice of tax.
- Deadline for filing – taxpayer must file an abatement application with the Selectmen’s Office no later than March 1st following the notice of tax received in the fall tax bill.
Application for Abatement:
- Applications are available byAbatement Application or in the Selectmen’s Office.
- The application should follow the directions and fill out the application completely. Particular attention should be paid to the reason for the request and the supporting documentation (i.e. comparable sales data, data errors).
- Completed applications should be returned the Selectmen’s Office by March 1st following the notice of tax bill received in the fall tax bill.
- Following the receipt of an abatement application, the assessors will conduct a review of the property’s assessment and the application submitted by the property owner.
- The assessors may request additional information and/or an inspection of the property.
- The assessors will report their findings to the Board of Selectmen.
- The assessors forward their recommendations to the Board of Selectmen for acceptance.
- The Board of Selectmen votes to accept or deny the assessors recommendation. The Board of Selectmen does not hold separate hearings to consider further appeals of those recommendations.
- The Board of Selectmen has until July 1st following the notice of tax to grant or deny the abatement application.
Appeal beyond the local level:
- If the taxpayer disagrees with the decision and recommendation by the assessors, they may file an appeal either with the State of New Hampshire’s Board of Tax and Land Appeals (RSA 76:17A) or in Grafton County Superior Court (76:17), but not with both.
- There is a fee to file as follows: Board of Tax and Land Appeals is $65 and Superior Court is $180.
- These appeals may be filed no earlier than: after receiving the municipality’s decision; July 1st following the notice of tax if the municipality has not responded to a request for abatement.
- Deadline for filing is September 1st following the notice of tax.
Abatement of taxes due to inability to pay:
Under the provisions of RSA 76:16, “Selectmen or assessors, for good cause shown, may abate any tax assessed by them or by their predecessors. Any person aggrieved by the assessment of a tax and who has complied with the requirements of RSA 74, may, by March 1 following the date of notice of tax under RSA 76:1-a, and not afterwards, apply in writing to the selectmen or assessors for an abatement of the tax.” Applications of this purpose are available by CLICKING HERE or from the Selectmen’s Office. Confidentiality as to the applicants and the circumstances supporting their request for abatement is considered primary to all Town Officials involved in these applications.