Achieving state wide equalization for assessing property values is not easy to accomplish. Before the state established a state-wide school tax as part of every property tax bill, the assessing standards were totally designated at the local municipal level.
If an individual town's tax collector wanted to assess two very IDENTICAL properties, for example, property A at $100,000, and property B at $200,000, based on the reason that property A was owned by a local family who lived and worked locally, while property B was a second home owned by someone who lived and worked in the Boston area, the tax collector could do this.
I can remember a 2001(or so) quote in the local newspaper from the town of Ashland's tax collector that she had to do this, and that it would not be right to assess the two properties the same. Basically, the tax collector said that the person working in Boston had a much higher income and should be assessed higher. This is how we do things in our town, otherwise it would not be fair to the local family to hit them with a great big property tax bill. How could they afford it?
Here's a 2001 link to the NH Supreme Court decision, Evelyn Sirrell verses State of NH, which started the process of state wide equalization in assessing property.
http://www.nh.gov/judiciary/supreme/...1/sirre087.htm
Evelyn Sirrell was the Mayor of Portsmouth, 1998-2006, ... thankyou very much Evelyn !!! ....and good luck trying to read through this legal case.
Now, we have a State Board of Assessing Standards which regulates and controls all the individual town's practice of local assessing. Things used to be all about local control, and I think a lot of the assessing was done with a wink and a grin. Now, with the combination of state controlled assessing standards and the big run-up in home values, a lot of local residents have seen their tax bills go way up and are feeling a lot of financial pain.
It's all about the money, low taxes are good and high taxes are no good. So, now it is not too good for a new and growing number of local people all across New Hampshire.