Abatement To Municipality RSA 76:16

ABATEMENT

Who Can Apply for Abatement?

Any person aggrieved and liable for the property tax and has properly applied to the municipality for an abatement.

An application must be on file to the municipality by March 1, following the final notice of tax. Notice of tax means the date the board of tax and land appeals determines the last tax bill was sent by the municipality (December tax bill). Municipality has until July 1 following notice of tax to grant or deny the abatement.

If Taxpayer is not satisfied, he/she must file an appeal with the Board of Tax and Land Appeals (RSA 76:16-a) or the Superior Court (RSA 76:17) but not with both. No earlier than July 1 or no later than September 1 following notice of tax.

If request is based on disproportionate assessment, the taxpayer has the burden to show the assessment was disproportionate. To carry this burden, the Taxpayer generally must show what the property was worth on April 1 of the year appealed. This value and the assessment would then be compared to other assessments in the municipality. Therefore, comparable properties are an essential part of most abatement applications. 

Filing an application does not stay the collection of taxes; taxes should be paid as assessed. If abatement is granted, a refund will be mailed.