Prorated Assessment for Damaged Buildings

RSA 76:21 provides that a prorated assessment shall be granted for taxable building(s) damaged by unintended fire or natural disaster and therefore unable to be used for its intended use. For the purpose of paragraph I, an "unintended fire" means a fire which does not arise out of an act committed by or at the direction of the property owner with the intent to cause a loss.

A person aggrieved by a property tax for a damaged building as provided in RSA 76:21, paragraph 1, shall file an application with the assessing officials in writing within 60 days of the event.

Please see the Proration Application for more details and instruction.