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Abatement Application

ABATEMENT APPLICATION

The deadline for all abatement applications is March 1st following the notice of tax

Please note:  This application does not stay the collection of taxes; taxes should be paid as assessed.  If an abatement is granted, a refund with interest will be made. 

Abatement Timeline

  • March 1st - Taxpayer must file an abatement application with the municipality by March 1 following the notice of tax
  • July 1st - Municipality has until July 1 following the notice of tax to grant or deny the abatement application.
  • Taxpayer may file an appeal either at the Board of Tax and Land Appeal - BTLA (RSA 76:16-a) or in the superior court (RSA 76:17), but not both.  An appeal must be filed:
    • NO EARLIER THAN
      • After receiving the municipality's decision on the abatement application; OR
    • NO LATER THAN
      • September 1 following the notice of tax

The taxpayer has the burden to show how the assessment was disproportinate.  To carry this burden the taxpayer must show:

  • What the property was worth (market value) on the assessment date; AND
  • The property's "equalized assessment" exceeded the property's market value.