TITLE V
TAXATION

Chapter 71-B
BOARD OF TAX AND LAND APPEALS

Section 71-B:1

    71-B:1 Board Established. – There is hereby established a board of tax and land appeals, hereinafter referred to as the board, which shall be composed of 3 members who shall be learned and experienced in questions of taxation or real estate valuation and appraisal, or both. At least one member of the board shall be an attorney admitted to practice in New Hampshire. The members of the board shall be full-time employees and shall not engage in any other employment during their terms that is in conflict with their duties as members of the board.

Source. 1973, 544:2. 1982, 42:72. 1994, 393:1. 2011, 224:336, eff. July 15, 2011. 2023, 79:67, eff. July 1, 2023.

Section 71-B:2

    71-B:2 Appointment; Term; Chairman. – The members of the board shall be appointed by the supreme court and commissioned by the governor for a term of 3 years and until their successors are appointed and qualified; provided, however, that any vacancy on the board shall be filled for the unexpired term. The supreme court shall designate one member as chairman to serve in that capacity for the duration of his or her term.

Source. 1973, 544:2. 1982, 42:73. 2011, 224:337, eff. July 15, 2011.

Section 71-B:3

    71-B:3 Removal. – Any member may be removed by the same authority for inefficiency, neglect of duty or malfeasance in office; but, before removal, he shall be furnished with a copy of the charges against him, and have an opportunity to be heard in defense.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:4

    71-B:4 Compensation. – Each member of the board shall receive the annual salary prescribed by RSA 94:1 and reasonable expenses, including transportation, subject to the approval of the governor and council.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:5

    71-B:5 Authority; Duties. –
It shall be the duty of the board and it shall have power and authority:
I. To hear and determine all matters involving questions of taxation properly brought before it. Such matters may be brought before the board at the pleasure of the taxpayer or as otherwise provided by law. In determining matters before it, the board may institute its own investigation, or hold hearings, or take such other action as it shall deem necessary.
II. (a) To hear and determine appeals by municipalities relating to the equalized valuation of property determined by the commissioner of revenue administration pursuant to RSA 21-J:3, XIII. Any municipality aggrieved by its own equalized valuation as determined by the commissioner of revenue administration must appeal to the board in writing within 30 days of notice of its final equalized valuation by the commissioner. The board shall hear and make a final ruling on such appeal within 60 days of its receipt by the board. The board's decision on such appeal shall be final pending a decision by the supreme court. Such appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is mailed by the board to the municipality. The supreme court shall give any appeal under this section priority in the court calendar.
(b) Decisions by the supreme court on appeals made under subparagraph (a) that are issued prior to September 1 shall be used by the commissioner of revenue administration in determining the taxes to be raised by each municipality for that tax year.
(c) Decisions by the supreme court on appeals made under subparagraph (a) that are issued after September 1 shall be used by the commissioner of revenue administration in determining the taxes to be raised in the tax year commencing April 1 of the succeeding year. Any adjustments that need to be made to a municipality's tax rate based on a decision by the supreme court under this subparagraph shall be made by the commissioner of revenue administration in the tax year commencing April 1 of the succeeding year.
III. To hear and determine all matters relating to the condemnation of property for public uses and the assessment of damages therefor as provided in RSA 498-A.
IV. To hear and determine all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16.
V. [Repealed.]

Source. 1973, 544:2. 1978, 48:2. 1981, 83:4. 1982, 42:74. 1985, 204:8. 1994, 393:2. 1999, 17:11. 2000, 239:5. 2001, 158:50. 2004, 203:16. 2006, 324:17, eff. Jan. 1, 2007.

Section 71-B:6

    71-B:6 Quorum; Disqualification; Temporary Members. –
I. In all matters except in hearings and decisions relating to all taxation and eminent domain matters, a majority of the board shall constitute a quorum to transact business. In hearings and decisions in all taxation and eminent domain appeals, the board may sit with a quorum of 2; provided, however, that if the 2 members cannot reach a consensus on the decision, a third member shall review the record and participate in the decision, and the decision of the majority of the 3 shall constitute the board's decision.
II. No member of the board shall represent a party or testify as an expert witness or render any professional service for any party or interest before the board, and any member having an interest in the subject matter shall be disqualified to act therein.
III. If, in the event of a disqualification or temporary disability of a member or members of the board, it shall become necessary to do so, the board, subject to the approval of the supreme court, shall appoint such number of temporary board members as shall be necessary to meet the requirements herein imposed. Such temporary board members shall serve with respect to such matter until the same has been fully disposed of before the board.
IV. Temporary board members shall have the same qualifications as regular board members in whose place they are acting.
V. A temporary board member shall be compensated at the rate of $75 for each day devoted to the work of the board and shall be reimbursed the necessary and reasonable expenses incurred by him in the performance of his duties.

Source. 1973, 544:2. 1982, 42:75. 1988, 1:11. 1991, 386:1. 2009, 102:1, eff. June 15, 2009.

Section 71-B:7

    71-B:7 Hearing Procedure. – Whenever the board shall hold hearings, it shall not be bound by the strict rules of evidence adhered to in the superior courts in this state. The board shall introduce into evidence and may take into consideration in determining any question any information obtained through its own investigation, including information obtained by persons employed under RSA 71-B:14. In addition to the provisions of RSA 91-A, the board shall tape record the proceedings of any taxation hearing before it and shall make such tape recording available to the public for inspection and recording from the date of the hearing to a date which is 15 working days after the board has made a final decision on the matter which is the subject of the hearing, or, if an appeal is made from such decision, the date upon which the matter has been finally adjudicated, whichever date is later.

Source. 1973, 544:2. 1975, 341:1. 1983, 313:1, eff. Aug. 17, 1983.

Section 71-B:7-a

    71-B:7-a Representation by Nonattorneys. – Nonattorneys may commonly represent taxpayers in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals before municipalities and the board. Nothing in this section shall prevent the board from denying representation by any individual it deems to be improper, inappropriate, or unable to adequately represent the interests of the taxpayer.

Source. 1995, 251:1. 2005, 171:1, eff. Jan. 1, 2006.

Section 71-B:7-b

    71-B:7-b Board Meetings. – The board's deliberative processes in adjudicatory proceedings held pursuant to RSA 541-A shall be exempt from the public meeting and notice provisions of RSA 91-A. Decisions and orders in adjudicatory proceedings shall be publicly available, but only after they have been reduced to writing, signed by a quorum of the board, and served upon the parties, and shall set forth the board's rulings of law and findings of fact in support of its decisions. Discussions and actions by the board concerning procedural, administrative, legal, and internal matters shall be exempt from the meeting and notice provisions of RSA 91-A:2.

Source. 2007, 371:1, eff. July 18, 2007.

Section 71-B:8

    71-B:8 Rules and Regulations. – The board may make reasonable rules and regulations for carrying out its functions including but not limited to rules of procedure to be followed in hearings conducted by it not inconsistent with the provisions of this chapter.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:9

    71-B:9 Administration of Oaths, Subpoenas, Etc.; Fees. – The board shall have authority to administer oaths and to compel the attendance of witnesses to proceedings before it. The board shall have the power to subpoena and subpoena duces tecum. Witnesses compelled to appear shall be paid the same fee and mileage that are paid to witnesses in the superior court of the state. A subpoena or subpoena duces tecum of the board may be served by any person designated in the subpoena or subpoena duces tecum to serve it. Any testimony given by a person duly sworn shall be subject to the pains and penalties of perjury. All applications or petitions to the board for which no filing fee has been otherwise specified by statute shall be accompanied by a $65 filing fee. Costs and attorney's fees may be taxed as in the superior court.

Source. 1973, 544:2. 1989, 408:6. 1993, 141:1. 2003, 133:2, eff. Jan. 1, 2004.

Section 71-B:10

    71-B:10 Notice. – The board shall serve notice in writing of the time, place, and cause of any hearing upon all parties at least 20 days prior to the date of the hearing.

Source. 1973, 544:2. 1988, 1:1, eff. April 19, 1988.

Section 71-B:11

    71-B:11 Jurisdiction. – In addition to where specifically provided by law, wherever the superior courts have jurisdiction to determine questions relating to taxation de novo, the taxpayer may elect to bring such questions before the board which shall determine the issue de novo. An election by a taxpayer to bring an action before the board shall be deemed a waiver of any right to bring an action in the superior court.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:12

    71-B:12 Appeal. – Decisions of the board may be appealed by either party only in accordance with the provisions of RSA 541 as from time to time amended; provided, however, that there shall be only one appeal allowed per person on each parcel of land until such time as a reassessment has been made.

Source. 1973, 544:2. 1983, 363:1, eff. Aug. 18, 1983.

Section 71-B:13

    71-B:13 Enforcement of Decisions. – After a decision of the board becomes final, the board shall, at the request of any party, file a certified abstract thereof in the Merrimack county superior court. The clerk of said court shall forthwith enter judgment thereon and such judgment may be enforced as with any final judgment of the superior court. The provisions of this section shall be in addition to any other methods provided by law for enforcement of the tax laws.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:14

    71-B:14 Staff. – The board shall have upon its staff at least one review appraiser who shall be a classified state employee and who shall be competent to review the value of property for tax and eminent domain purposes. In addition, the board shall have such clerical and technical staff as may be necessary within the limits of appropriation made therefor.

Source. 1973, 544:2. 2003, 63:1, eff. Jan. 1, 2004. 2019, 346:198, eff. July 1, 2019.

Section 71-B:15

    71-B:15 Office. – The board shall be provided with an office in Concord in which its records, documents and books shall be kept, and with a suitable room in which it may hold hearings.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:16

    71-B:16 Order for Reassessment. –
The board may order a reassessment of taxes previously assessed or a new assessment to be used in the current year or in a subsequent tax year of any taxable property in the state:
I. When a specific written complaint is filed with it, by a property owner, within 90 days of the date on which the last tax bill on the original warrant is sent by the collector of taxes of the taxing district, that a particular parcel of real estate or item of personal property not owned by him has been fraudulently, improperly, unequally or illegally assessed. The board shall consider only one complaint from a property owner for each parcel of land until such time as a reassessment has been made. The complainant shall pay a fee of $65 for each specific particular parcel or specific item of personal property complained of. The board shall send notice by certified mail to the taxpayer against whose property the complaint is made; or
II. When it comes to the attention of the board from any source, except as provided in paragraph I, that a particular parcel of real estate or item of personal property has not been assessed, or that it has been fraudulently, improperly, unequally, or illegally assessed; or
III. When in the judgment of the board, determined in accordance with RSA 71-B:16-a, any or all of the property in a taxing district should be reassessed or newly assessed; or
IV. When a complaint is filed with the board alleging that all of the taxable real estate or taxable property in a taxing district should be reassessed or newly assessed for any reason, provided that such complaint must be signed by at least 50 property taxpayers or 1/3 of the property taxpayers in the taxing district, whichever is less; or
V. When the commissioner of revenue administration files a petition with it pursuant to RSA 21-J:3, XXV.

Source. 1973, 544:2. 1979, 130:1. 1983, 363:2. 1991, 306:2. 1992, 85:1. 1999, 17:12, eff. April 29, 1999.

Section 71-B:16-a

    71-B:16-a Criteria for Ordering Reassessment. –
Prior to making any determination to order a reassessment or a new assessment under RSA 71-B:16, III, the board shall give notice to the selectmen or assessors of the taxing district and, if requested, hold a hearing on the matter at which the selectmen or assessors shall have the opportunity to be heard. The board shall not order any such reassessment or new assessment unless it determines a need therefor utilizing the following criteria:
I. The need for periodic reassessment to maintain current equity.
II. The time elapsed since the last complete reassessment in the taxing district.
III. The ratio of sales prices to assessed valuation in the taxing district and the dispersion thereof.
IV. The quality of the taxing district's program for maintenance of assessment equity.
V. The taxing district's plans for reassessment.

Source. 1979, 130:3, eff. Aug. 4, 1979.

Section 71-B:17

    71-B:17 Procedure for. – When ordered to make an assessment or reassessment the selectmen or assessors shall make it within such time as the board orders. If a town meeting or a city council prior to the expiration of the time prescribed in the order votes to have a complete appraisal or reappraisal made of all of the taxable property in the town or city, under terms and conditions satisfactory to the board, then the order of the board is suspended until such time as the appraisal or reappraisal is completed. If the appraisal or reappraisal is satisfactory to the board the order shall be removed. If the assessment or reassessment is not made in conformity with the order, except as above provided, or if it is not satisfactory to the board, the board may certify the order to the commissioner of revenue administration who shall cause the reappraisal to be made by his department or by professional appraisers employed for the purpose. The commissioner of revenue administration is authorized to incur the expense of the appraisal and to certify the cost thereof to the governor who shall draw his warrant on the state treasury out of any money not otherwise appropriated authorizing payment of the sum so certified.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:18

    71-B:18 Expense of. – The expense of such assessment or reassessment, if made by the commissioner of revenue administration or by professional appraisers employed by him, shall be promptly paid to the state by the town or city in which the property assessed is situated upon notification by the commissioner of the amount due.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:19

    71-B:19 Effect. – Any such assessment or reassessment if satisfactory to the board shall when completed be returned to the clerk of the city or town, and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. If it is advisable or necessary for the commissioner of revenue administration to make such assessment or reassessment it shall when completed be returned to the clerk of such city or town and shall be treated as an original assessment and the selectmen or assessors shall assess the taxes on the property accordingly. The tax collector shall have the same power to enforce payment of the tax, interest and penalties as though such assessment or reassessment were imposed on April 1. The lien provided in RSA 80:19 shall take effect on that portion of the property supplementally assessed for a period of 18 months following the actual time of the supplemental assessment.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:20

    71-B:20 Legal Counsel. – Whenever an assessment or reassessment made upon order of the board results in a petition being brought in the superior court or before the board by a taxpayer against a city or town for abatement of the tax so assessed the attorney general in his discretion, upon request of the commissioner, may represent the town or city involved at no cost or expense to the town or city. All costs and expenses of said proceeding, for which the town or city would otherwise be liable, excepting the salaries of the attorney general or his staff member engaged therein, shall be a proper charge against the appropriation for the department of revenue administration. Nothing herein shall be construed as authorizing the attorney general to appear for a town or city in any actions which may be brought against said town or city in tax abatement proceedings other than as specifically authorized hereunder.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:21

    71-B:21 Neglect to Comply With Board's Orders. – Neglect or failure on the part of any selectman or assessor to comply with such orders shall be deemed wilful neglect of duty, and he shall be subject to the penalties provided by law in such cases.

Source. 1973, 544:2, eff. Sept. 1, 1973.

Section 71-B:22

    71-B:22 Appeal From. – Any person aggrieved because of such reassessment, whether made by the selectmen or by or upon order of the board, shall have the same rights to apply for an abatement as are conferred by RSA 76:16-a and RSA 76:17.

Source. 1973, 544:2. 1982, 42:76. 1983, 345:2, eff. Aug. 17, 1983.