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
- NO EARLIER THAN
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.