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milroy · 11-21-2006, 06:59 PM

Just came across your abatement questions and as one who has represented lakefront owners before their tax assessors and the NH Board of Tax and Land Appeals I can offer a little more advice. Check the assessments of all properties that are similar to yours. If all being equal, and it rarely is, the other properties are assessed less than yours then you have a case based on what the state considers "disproportionality". This is in addition to trying to find sales of similar properties that help to demonstrate the value of your property. Remember though that if this is a current assessment then you are looking at the value as of April 1, 2006 and sales should be reasonably near and prior to that date. I don't believe that folks should have to spend a lot of money to get a fair assessment, and most towns are willing to work with taxpayers to insure that their assessments are fair, so I wouldn't spend much on an appraisal at this level. If you are not satisfied with the town's response you can then appeal to the Board of Tax and Land Appeals, or to Superior Court. A town's selectmen, or assessor can represent the town before the tax board, but they need to hire a lawyer to represent them in Superior Court, so they tend to be more receptive to compromise once the legal clock starts ticking. A citizen can file a "pro se" appeal in court, might be a good idea to have a lawyer draft the action though. You will also be well advised to have a good solid appraisal at this level.

11-21-2006, 06:59 PM	#16
milroy Junior Member Join Date: Apr 2006 Posts: 4 Thanks: 0 Thanked 0 Times in 0 Posts	Tax appeals Just came across your abatement questions and as one who has represented lakefront owners before their tax assessors and the NH Board of Tax and Land Appeals I can offer a little more advice. Check the assessments of all properties that are similar to yours. If all being equal, and it rarely is, the other properties are assessed less than yours then you have a case based on what the state considers "disproportionality". This is in addition to trying to find sales of similar properties that help to demonstrate the value of your property. Remember though that if this is a current assessment then you are looking at the value as of April 1, 2006 and sales should be reasonably near and prior to that date. I don't believe that folks should have to spend a lot of money to get a fair assessment, and most towns are willing to work with taxpayers to insure that their assessments are fair, so I wouldn't spend much on an appraisal at this level. If you are not satisfied with the town's response you can then appeal to the Board of Tax and Land Appeals, or to Superior Court. A town's selectmen, or assessor can represent the town before the tax board, but they need to hire a lawyer to represent them in Superior Court, so they tend to be more receptive to compromise once the legal clock starts ticking. A citizen can file a "pro se" appeal in court, might be a good idea to have a lawyer draft the action though. You will also be well advised to have a good solid appraisal at this level.