TAXPAYER’S RSA 76:16 ABATEMENT APPLICATION TO MUNICIPALITY INSTRUCTIONS
Applications must be filed in Assessing Office by March 1.
2. File this application with the municipality by the deadline (see below). Date of filing is the date this form is either hand delivered to the municipality, postmarked by the post office, or receipted by an overnight delivery service.
DEADLINES: The "notice of tax" means the date the board of tax and land appeals (BTLA) determines the last tax bill was sent by the municipality. (If your municipality bills twice annually, you must apply after the bill that establishes your final tax liability and not before.)
- Step One: Taxpayer must file the abatement application with the municipality by March 1 following the notice of tax.
- Step Two: Municipality has until July 1 following the notice of tax to grant or deny the abatement application.
- Step Three: Taxpayer may file an appeal either at the BTLA (RSA 76:16-a) or in the superior court
(RSA 76:17), but not both. An appeal must be filed:
- 1) no earlier than: a) after receiving the municipality’s decision on the abatement application; or b) July 1 following the notice of tax if the municipality has not responded to the abatement application; and
- 2) no later than September 1 following the notice of tax.
EXCEPTION: If your municipality’s final tax bill was sent out after December 31 (as determined by the BTLA), the above deadlines are modified as follows (RSA 76:1-a; RSA 76:16-d, II):
- Step One: 2 months after notice of tax;
- Step Two: 6 months after notice of tax; and
- Step Three: 8 months after notice of tax.
FORM COMPLETION GUIDELINES:
- 1. SECTION E. Municipalities may abate taxes "for good cause shown." RSA 76:16. Good cause is generally established by showing an error in the assessment calculation or a disproportionate assessment. Good cause can also be established by showing poverty and inability to pay the tax.
- 2. SECTION G. If the abatement application is based on disproportionate assessment, the taxpayer has the burden to show how the assessment was disproportionate. To carry this burden the taxpayer must show:
- a) what the property was worth (market value) on the assessment date; and b) the property’s "equalized assessment" exceeded the property’s market value. To calculate the equalized assessment, simply divide the assessment by the municipality’s equalization ratio (assessment ÷ ratio). Because a property’s market value is a crucial issue, taxpayers must have an opinion of the market value estimate. This value estimate can be shown by obtaining an appraisal or presenting sales of comparable properties.
- 3. SECTION H. The applicant(s) must sign the application even if a representative (e.g., Tax Representative, Attorney, or other Advocate) completes Section I.
- 4. Make a copy of this document for your own records.