Real Estate Tax Abatements in New Hampshire: All the Dates You Need to Know
New Hampshire is just one of the many states in the U.S. where filing a tax abatement application puts the burden of proof on the tax payer. The tax abatement process can be confusing and cumbersome, but the following timeline will help all parties involved be more readily prepared.
Prior Tax Year
April 1 – This is the valuation date for all real estate in a given municipality.
Current Tax Year
March 1 – This is the deadline for property owners to file a tax abatement for the previous tax year. The property owner or taxpayer needs to prove that the property’s tax assessed valued (after being adjusted for equalization) is greater than its market value. Providing such verification is not something the average tax payer is able to without assistance. Hiring an appraiser is the most common practice for property owners to determine value; which can also be submitted as credible evidence to municipalities.
July 1 – Once the application has been filed with the municipality, the assessor will review the submitted documentation and make a determination. There is an approximate 120 day time frame for review, and this date is the deadline for the municipality to grant or deny the request. There is the unfortunate risk that the municipality takes no action, which causes the application to be denied.
September 1 – Although the application can be denied for various reasons including lack of action by the municipality, the tax payer has approximately 60 days with a final due date of September 1st to file an appeal with the Superior Court or the Board of Land and Tax Appeals (BTLA)(but not with both). Prior to filing an appeal, one of the following circumstances must have also occurred:
The municipality provided a written decision of denial.
The municipality neglected responding in a timely manner by July 1st; equating to an automatic denial.
Please keep in mind that if the municipality fails to respond to abatement application, the September 1st deadline is non-negotiable and the burden is again on the tax payer to file accordingly.
If the tax payer chooses to file an appeal with the BTLA, a questionnaire will be sent to the corresponding municipality to acquire certain information, including whether a timely abatement application was filed. If the deadline was missed, the BTLA will eventually dismiss the appeal.
The taxpayer will still be offered the option to give verification of a timely filing before the occurrence of dismissal. In the event of timely filed applications, the BTLA will process the appeal accordingly and order all involved parties to resolve through Mediation if possible. Incidentally, if the parties fail to come to a resolution, the appeal will be scheduled for a hearing.