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A New Hampshire property owner that believes its real property assessment is excessive or disproportionate has until March 1 to file an abatement application with the municipality in which its property is located. The abatement application, which can be found on the municipality’s website, requires that the property owner state the market value of the property appealed as of the prior April 1 assessment date and the basis of that opinion of value (e.g., comparable sales, an appraisal, etc.). Disproportionality can be established by presenting comparable assessment information. Errors in the property’s physical data can also be addressed in the abatement application.
Note that in New Hampshire, the equalization ratio varies by municipality. It is important to ascertain the applicable equalization ratio when evaluating an assessment for possible appeal.
Since March 1 falls on a Sunday this year, it is prudent to complete the filing of an abatement application by Friday, February 27.
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About Our Property Tax and Valuation Law Blog
Alerts, commentary, and insights from the attorneys of Pullman & Comley’s Property Tax and Valuation practice with timely information for businesses, nonprofits and individuals in commercial property tax appeals and eminent domain matters.