Board
of Tax and Land Appeals
107
Pleasant Street
Johnson
Hall
(603)
271-2578
CHAPTER Tax 100
ORGANIZATION
PART Tax 101 SCOPE
AND APPLICABILITY OF RULES
Tax 101.01 Applicability and Interpretation.
(a) These rules are organized into rules
applicable to all matters before the board and rules applicable only to certain
matters. Each part begins with a section
on the scope and applicability of that part.
(b) These rules shall be interpreted to achieve
consistent, just, and expeditious disposition of all matters before the board
in accordance with the New Hampshire Constitution, the applicable statutes, and
case law.
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; EXPIRED:
12-31-90
New. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7152, eff 12-10-99; ss by #8985,
eff 9-24-07; ss by #10623, eff
6-26-14; ss by 13686, eff 7-19-23
Tax 101.02 Absence of a Rule. These rules are not a limitation on the board's
statutory duties or powers. The absence
of a rule does not limit the board's power to act pursuant to its statutory
authorization.
Source. #2943, eff 12-31-84;
EXPIRED 12-31-90
New. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7152, eff 12-10-99; ss by #8985,
eff 9-24-07; ss by #10623, eff
6-26-14; ss by 13686, eff 7-19-23
PART Tax 102
DEFINITIONS
Tax 102.01 “Abatement application” means the written
request filed by a taxpayer with the municipality, pursuant to RSA 76:16 or RSA
79-A:10, seeking a tax abatement.
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; amd by #4589, eff
3-24-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss and moved by #7152,
eff 12-10-99 (from Tax 101.01); ss
by #8985, eff 9-24-07; ss by #10623, eff 6-26-14; ss by 13686, eff 7-19-23
Tax 102.02 “Accident, mistake, or misfortune” means
something outside the party's own control and not due to neglect, or something
that a reasonably prudent person would not be expected to guard against or
provide for.
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; EXPIRED:
12-31-90
New. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss and moved by #7152, eff
12-10-99 (from Tax 101.02); ss by
#8985, eff 9-24-07; ss by #10623, eff 6-26-14; ss by 13686, eff 7-19-23
Tax 102.03 “Agent” means a taxpayer's or condemnee's representative who is not an attorney.
Source. #7152, eff 12-10-99
(formerly Tax 101.03); ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14; ss by 13686, eff 7-19-23
Tax 102.04 “Appeal document” means the written form or
other document required to commence an action within the board’s jurisdiction.
Source. #7152, eff 12-10-99
(formerly Tax 101.04); ss by #7875, eff 4-18-03; ss
by #8985, eff 9-24-0707; ss by #10623, eff 6-26-14; ss by 13686, eff 7-19-23
Source. #7152, eff 12-10-99
(formerly Tax 101.05); ss by #7875,
eff 4-18-03;
ss by #8985, eff
9-24-07; ss by #10623, eff 6-26-14
(from Tax 102.07); ss by 13686, eff 7-19-23
Tax 102.06 “Betterment Assessment appeal” means an RSA
231:32 appeal of a betterment assessment.
Source. #10623, eff
6-26-14; ss by 13686, eff 7-19-23
Tax 102.07 “Board” means the New Hampshire board of tax
and land appeals.
Source. #7152, eff 12-10-99
(formerly Tax 101.08); ss by #8985, eff 9-24-07; ss by #10623,
eff 6-26-14 (from Tax 102.08); ss
by 13686, eff 7-19-23
Tax 102.08 “Clerk” means the clerk of the board or the
board designated deputy clerk.
Source. #8985, eff 9-24-07; ss by #10623,
eff 6-26-14 (from Tax 102.09); ss
by 13686, eff 7-19-23
(a) Properties used for direct comparison to show
similarity or dissimilarity to the appealed property and properties used in
appraisals; and
(b) Properties used to derive comparative data
such as market rents, expenses or costs. Properties used in statistical reports are
not included in this definition and are covered under Tax 201.35.
Source. #7152, eff 12-10-99
(formerly Tax 101.10); ss by #8985, eff 9-24-07 (from Tax 102.10); ss by #10623, eff 6-26-14 (from Tax
102.11); ss by 13686, eff 7-19-23
Tax 102.10 “Condemnee” means
"condemnee" as defined in RSA 498-A:2, II.
Source. #7152, eff 12-10-99
(formerly Tax 101.11); ss by #8985,
eff 9-24-07 (from Tax 102.11); ss by #10623,
eff 6-26-14 (from Tax 102.12); ss by 13686, eff 7-19-23
Tax 102.11 “Condemnor” means
"condemnor" as defined in RSA 498-A:2, III.
Source. #7152, eff 12-10-99
(formerly Tax 101.12); ss by #8985, eff
9-24-07 (from Tax 102.12); ss by #10623,
eff 6-26-14 (from Tax 102.13); ss by 13686, eff 7-19-23
Tax 102.12 “Costs” means all fees, witness fees, attorney’s
fees, and expenses awardable by the board pursuant to RSA 21-J:28-b, VI, RSA
71-B:9, RSA 76:16-a, RSA 76:17-b, RSA 498-A:9-a, and 9-b, and RSA 498-A:26-a,
and 26-b.
Source. #7152, eff 12-10-99
(formerly Tax 101.13); ss by #7875,
eff 4-18-03); ss by #8985, eff
9-24-07 (from Tax 102.13); ss by #9537,
eff 9-8-09; ss by #10623, eff 6-26-14
(from Tax 102.14); ss by 13686, eff 7-19-23
Tax 102.13 “Current Use appeal” means an RSA 79-A:9 appeal or an RSA 79-B:5 appeal.
Source. #7152, eff 12-10-99
(formerly Tax 101.14); ss by #8985,
eff 9-24-07 (from Tax 102.14); ss by #10623,
eff 6-26-14 (from Tax 102.15); ss by 13686,
eff 7-19-23
Tax 102.14 “DRA” means the New Hampshire department of
revenue administration.
Source. #7152, eff 12-10-99
(formerly Tax 101.15); ss by #8985,
eff 9-24-07 (from Tax 102.15); ss by #10623,
eff 6-26-14 (from Tax 102.16); ss by 13686,
eff 7-19-23
Tax 102.15 “DRA appeal” means an appeal of a state tax
determined by DRA.
Source. #7152, eff 12-10-99;
ss by #8985, eff 9-24-07 (from Tax 102.16);
ss by #10623, eff 6-26-14 (from Tax
102.17); ss by 13686, eff 7-19-23
Tax 102.16 “Declaration” means the declaration of taking,
which is the document that begins an eminent domain proceeding.
Source. #7152, eff 12-10-99
(formerly Tax 101.16); ss by #8985,
eff 9-24-07 (from Tax 102.17); ss by #10623,
eff 6-26-14 (from Tax 102.18); ss by 13686,
eff 7-19-23
Tax 102.17 “Default” means a party's initial failure to comply,
within the time set, with any board request,
or order or rule.
Source. #7152, eff 12-10-99
(formerly Tax 101.17); ss by #8985,
eff 9-24-07 (from Tax 102.18); ss by #10623,
eff 6-26-14 (from Tax 102.19); ss by 13686,
eff 7-19-23
Tax 102.18 “Discretionary
Easement and Revitalization appeal” means an appeal from a municipality’s
decision on an RSA 79-C discretionary easement, an RSA 79-D discretionary
preservation easement, an RSA 79-E
community revitalization tax relief incentive, an RSA 79-F farm structures and land
under farm structures, or an RSA 79-G qualifying historic buildings appeal.
Source. #8985, eff 9-24-07;
ss by #10623, eff 6-26-14 (from Tax
102.20); ss by 13686, eff 7-19-23
Tax 102.19 “Document”
means any written material filed with the board, including all appeals,
petitions, motions, letters, and memoranda.
Source. #7152, eff 12-10-99
(formerly Tax 101.18); ss by 8985,
eff 9-24-07 (from Tax 102.19); ss by #10623,
eff 6-26-14 (from Tax 102.21); ss by 13686,
eff 7-19-23
Tax 102.20 “Equalized Valuation appeal” means an RSA 71-B:5,
II appeal by a municipality of its equalized valuation as determined by the commissioner
of revenue administration.
Source. #7152, eff 12-10-99;
ss by 8985, eff 9-24-07 (from Tax
102.20); ss by #10623, eff 6-26-14 (from
Tax 102.22); ss by 13686, eff 7-19-23
Tax 102.21 “Eminent Domain proceeding” means any
condemnation action filed with the
board under RSA 498-A.
Source. #7152, eff 12-10-99
(formerly Tax 101.19); ss by 8985,
eff 9-24-07 (from Tax 102.21); ss by #10623,
eff 6-26-14 (from Tax 102.23); ss by 13686,
eff 7-19-23
Tax 102.22 “Excavation Tax appeal” means an RSA 72-B:13
appeal of an excavation tax assessed under RSA 72-B:4.
Source. #7152, eff 12-10-99;
ss by #7875, eff 4-18-03); ss by 8985, eff 9-24-07 (from Tax 102.22); ss
by #10623, eff 6-26-14 (from Tax
102.24); ss by 13686, eff 7-19-23
Tax 102.23 “Exemption appeal” means an RSA 72:34-a appeal
from a municipality's refusal to grant an applicant an exemption, credit, or deferral
under RSA 72.
Source. #7152, eff 12-10-99
(formerly Tax 101.20); ss by 8985, eff 9-24-07 (from Tax 102.23); ss
by #10623, eff 6-26-14 (from Tax
102.25); ss by 13686, eff 7-19-23
Tax 102.24 “Ex parte
communication” means any direct or indirect communication with the board or any
board member concerning a pending matter when all parties to the proceeding are
not present or when all parties have not been sent a copy of any written
communication in accordance with RSA 541-A:36.
Source. #7152, eff 12-10-99
(formerly Tax 101.21); ss by 8985,
eff 9-24-07 (from Tax 102.24); ss by #10623,
eff 6-26-14 (from Tax 102.26); ss by 13686,
eff 7-19-23
Tax 102.25 “Exhibit” means any non-testimonial evidence submitted at a hearing or with a motion, brief or memorandum.
Source. #7152, eff 12-10-99
(formerly Tax 101.22); ss by 8985,
eff 9-24-07 (from Tax 102.25); ss by #10623,
eff 6-26-14 (from Tax 102.27); ss by 13686, eff 7-19-23
Tax 102.26 “File” means:
(a)
The date a declaration is determined to be in
compliance with RSA 498-A:5, after receipt and review by the board; or
(b)
The date an appeal document, abatement application, or other document
is:
(1) Hand delivered and received by the proper
filing office;
(2) Postmarked by
the United States Postal Service in accordance with RSA 76:16-e and RSA 80:55; or
(3) Marked as
receipted for delivery by a courier or overnight service such as Federal
Express or United Parcel Service.
Source. #7152, eff 12-10-99
(formerly Tax 101.23); ss by #7875,
eff 4-18-03; ss by 8985, eff 9-24-07 (from
Tax 102.25); ss by #10623, eff 6-26-14 (from
Tax 102.28); ss by 13686, eff 7-19-23
Tax 102.27 “Final default” means a party's failure to
cure a default after having been advised by the board of the default and after
having been provided an opportunity to cure the default within a set time.
Source. #7152, eff 12-10-99
(formerly Tax 101.24); ss by 8985,
eff 9-24-07 (from Tax 102.29); ss by #10623,
eff 6-26-14 (from Tax 102.29); ss by 13686,
eff 7-19-23
Tax 102.28 “Leave” means written permission granted by the board after the party has filed a motion for leave.
Source. #7152, eff 12-10-99
(formerly Tax 101.26); ss by 8985,
eff 9-24-07 (from Tax 102.29); ss by #10623,
eff 6-26-14 (from Tax 102.31); ss by 13686,
eff 7-19-23
Tax 102.29 “LUCT appeal” means an RSA 79-A:10 appeal of a
land use change tax assessed under RSA 79-A:7.
Source. #7152, eff 12-10-99
(formerly Tax 101.27); ss by 8985,
eff 9-24-07 (from Tax 102.30); ss by #10623,
eff 6-26-14 (from Tax 102.32); ss by 13686,
eff 7-19-23
Tax 102.30 “Month” means calendar month as defined in RSA 21:8.
Source. #7152, eff 12-10-99
(formerly Tax 101.28); ss by 8985,
eff 9-24-07 (from Tax 102.31); ss by #10623,
eff 6-26-14 (from Tax 102.33); ss by 13686, eff 7-19-23
Tax 102.31 “Municipal consultant” means a person or
entity hired by a municipality to represent its interest in a proceeding.
Source. #7152, eff 12-10-99;
ss by 8985, eff 9-24-07 (from Tax
102.32); ss by #10623, eff 6-26-14 (from
Tax 102.34); ss by 13686, eff 7-19-23
Tax 102.32 “Municipal market data survey” means any
document prepared by or for a municipality at the time of a reassessment
analyzing any market data to arrive at base values, including but not limited to sales, leases, income
and expenses.
Source. #7152, eff 12-10-99
(formerly Tax 101.29); ss by 8985,
eff 9-24-07 (from Tax 102.33); ss by #10623,
eff 6-26-14 (from Tax 102.35); ); ss by 13686,
eff 7-19-23
Tax 102.33 “Municipality” means the entity, including a
town, city or county against whom the tax appeal was
filed.
Source. #7152, eff 12-10-99 (formerly Tax 101.06);
ss by #8985, eff 9-24-07); ss by #10623,
eff 6-26-14 (from Tax 102.06); ss by 13686, eff 7-19-23
Tax 102.34 “Notice of tax date” means "date of
notice of tax" as defined in RSA 76:1-a, II and III for property tax
appeals and LUCT appeals respectively, and
as defined in RSA 72:1-d, II for exemption appeals.
Source. #7152, eff 12-10-99
(formerly Tax 101.30); ss by 8985,
eff 9-24-07 (from Tax 102.34); ss by #10623,
eff 6-26-14 (from Tax 102.36); ss by 13686,
eff 7-19-23
Tax 102.35 “Party” means a person or entity so designated
by the board in any matter before it.
Source. #7152, eff 12-10-99
(formerly Tax 101.31); ss by 8985,
eff 9-24-07 (from Tax 102.35); ss by #10623,
eff 6-26-14 (from Tax 102.37); ss by 13686,
eff 7-19-23
Tax 102.36 “Property Tax appeal” means an appeal
involving ad valorem property taxes and includes claims of disproportionate
assessment under RSA 51:7, RSA 76,
RSA 71-B:16, RSA 75:14 and RSA 81:5.
Source. #7152, eff 12-10-99
(formerly Tax 101.32); ss by 8985,
eff 9-24-07 (from Tax 102.36); ss by #10623,
eff 6-26-14 (from Tax 102.38); ss by 13686,
eff 7-19-23
Tax 102.37 “Statistical report” means any document
analyzing market data, assessments, taxes or such
other matters and relied upon for statistical purposes only and not for
property specific purposes. Property
specific reports and Municipal market data surveys are not included in this definition.
Source. #7152, eff 12-10-99
(formerly Tax 101.33); ss by 8985,
eff 9-24-07 (from Tax 102.37); ss by #10623,
eff 6-26-14 (from Tax 102.39); ss
by 13686, eff 7-19-23
Tax 102.38 “Tax appeal” means any appeal from any state
or local tax.
Source. #7152, eff 12-10-99
(formerly Tax 101.34); ss by 8985,
eff 9-24-07 (from Tax 102.38); ss by #10623,
eff 6-26-14 (from Tax 102.40); ss
by 13686, eff 7-19-23
Tax 102.39 “Taxpayer” means any person aggrieved by
an assessment who has complied with the statutory requirements.
Source. #7152, eff 12-10-99
(formerly Tax 101.05); ss by #7875,
eff 4-18-03;
ss by #8985, eff
9-24-07; ss by #10623, eff 6-26-14 (from Tax 102.05); ss by 13686, eff 7-19-23
Tax 102.40 “Timber
Tax appeal” means an RSA 79:8 appeal of a timber tax assessment.
Source. #8985, eff 9-24-07;
ss by #10623, eff 6-26-14 (from Tax
102.41); ss by 13686, eff 7-19-23
PART Tax 103 DESCRIPTION OF BOARD
Tax 103.01 Board's Duties and Powers.
(a) The board's general duties and powers are
stated in RSA 71-B.
(b) Pursuant to RSA 76:16-a, RSA 71-B:11, and RSA
21-J:28-b, IV, the board has concurrent, appellate jurisdiction with the superior
court over all appeals concerning state and local taxation. Parties may appeal the board's decision to
the supreme court under RSA 541:6.
(c) Pursuant to RSA 71-B:16, II, the board has
broad jurisdiction to act on its own initiative to review the legality and
correctness of all property tax matters, including current use. This review includes taxes previously assessed
in accordance with Appeal of Wood Flour, Inc., 121 N.H. 991, 994
(1981). Parties may appeal the board's
decision to the supreme court under RSA 541:6.
(d) Pursuant to RSA 71-B:16 and RSA 79-A:12, the
board has exclusive, original jurisdiction over petitions for reassessments of
individual properties by someone other than the property owner and over petitions for reassessment of all or a
segment of properties within a municipality.
Parties may appeal the board's decision to the supreme court under RSA
541:6.
(e) Pursuant to RSA 71-B:5, II, the board has
exclusive jurisdiction of challenges to the equalization valuation performed by
the DRA pursuant to RSA 21-J:3, XIII.
Parties may appeal the board's decision to the supreme court under RSA
541:6.
(f) Pursuant to RSA 498-A:3, the board has exclusive,
original jurisdiction over all eminent domain proceedings. Parties may appeal for a trial de novo to the
superior court under RSA 498-A:27.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss and moved by #7152, eff12-10-99 (from Tax 102.01);
ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14; ss by 13686, eff 7-19-23
Tax 103.02 Board's Operation.
(a) The board's offices and hearing room are located in
the Governor Hugh J.
(b) The office is open on all legal state work days from 8:00 a.m. to 4:00 p.m.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss and moved by #7152, eff12-10-99 (from Tax 102.02);
ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14; ss by 13686, eff 7-19-23
PART Tax 104 REQUESTS FOR
INFORMATION
Tax 104.01 Requests for Information.
(a)
This part shall apply to any person intending to submit requests for
information such as copies of forms or rules,
general questions or the status of a file.
This part shall not apply to requests for rehearing, reconsideration,
or clarification which is governed by
Tax 201.37.
(b) A request for information shall:
(1) Be in writing and submitted
to the board's clerk;
(2) Specifically cite the
information requested;
(3) Be accompanied with a
self-addressed, stamped envelope, if applicable; and
(4) Be accompanied with the
proper copying fees under Tax 501, if applicable.
(c) A party may request information in person at
the board's offices. Requests that warrant additional time to compile shall be
in writing, allowing sufficient time for mailing.
Source. #7152, eff 12-10-99
(formerly Tax 103.04); amd by #7875, eff 4-18-03; ss by #8985, eff 9-24-07; ss by #10623,
eff 6-26-14; ss by 13686, eff 7-19-23
PART Tax 201 RULES
APPLICABLE TO BOARD ADJUDICATIVE PROCEDURES
Tax 201.01 Purpose and Applicability.
(a) This chapter is intended to promote the just,
consistent, and efficient handling of all proceedings before the board.
(b)
This part, as well as Tax 101, shall apply to all board proceedings except
as specifically stated.
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; EXPIRED: 12-31-90
New. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.02 Communications with
the Board.
(a) All communications shall be addressed to the
board clerk or his or her designee
and not to any board member.
(b) Ex parte
communications shall be strictly prohibited pursuant to RSA 541-A:36.
(c) All requests for board action shall be made
in writing and when appropriate by motion under Tax 201.18.
Source.
#2943, eff 12-31-84;
amd by #4589, eff 3-21-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.03 Computation of Time.
(a)
In computing any period of time prescribed or
allowed by these rules and any statute governing the board, the day of the act,
event, or default from which the designated period of time begins to run shall
not be included. The last day of the
period so computed shall be included, unless it is a Saturday, a Sunday, a
federal or state legal holiday, or any day on which the filing office, whether
the board or a municipality’s office, is officially closed for the day or not
open during the office’s normal hours in accordance with RSA 21:35, RSA
21-J:28-b, VII, RSA 76:16-e, and RSA 80:55, III.
(b) Upon determination of accident, mistake, or
misfortune, the board shall order the period enlarged for complying with deadlines
imposed by these rules or board order.
Unless authorized by statute, the board shall not enlarge time periods
prescribed by statute.
(c) Unless otherwise specified by law, rule, or
order, when a party is required to act within a certain number of days, that
period shall begin on the day after the clerk's certification date written on
the order or on the day after the date written on any other communication from
the board in accordance with RSA 21:35.
The date a party receives the order or other communication shall not be
the starting date. The clerk shall mail
all orders or other communications on the date indicated on the document.
(d) If a document, tax appeal, or abatement
application is filed and the envelope in which the document was sent is not
available to review the cancellation mark or the cancellation mark is
illegible, the document shall be treated as having been mailed 3 days before
its receipt by the board unless there is evidence showing a different mailing
date in accordance with RSA 80:55, I(b).
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; amd by #4589, eff 3-24-89;
ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss
by #7153, eff 12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.04 Default.
(a) This section shall apply to all matters
before the board, except for hearing attendance, which shall be governed by Tax
202.05. This section shall establish a
procedure for addressing noncompliance with board orders or requests.
(b) A party who fails to respond to or comply
with any board request, order, or
rule shall be considered in default.
(c) Upon default, the board shall send the party
a default order signed by the clerk or deputy clerk.
(d) Default orders shall:
(1) Specify how the party has
defaulted;
(2) Order the party to cure the
default within a specified period; and
(3) Inform the party of the effects
of the failure to timely cure the default.
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; EXPIRED: 12-31-90
New. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.05 Final Default.
(a) This section shall not apply to hearing
attendance, which shall be governed by Tax 202.05.
(b) If a party timely complies with a default
order, the board shall, without order, proceed with the appeal.
(c) If a party fails to timely cure the default
order, the board shall issue a final
default order.
Source. #2256, eff 1-2-83;
ss by #2943, eff 12-31-84; amd by #4589, eff 3-24-89;
ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99;
ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.06 Striking Final Default.
(a) To set aside a final default, a party shall
move to strike the final default, stating in the motion the reason the party
failed to comply with the board's original order or rule and stating the reason
the party failed to timely cure the default once ordered to do so.
(b) The board shall only grant the motion to set
aside the final default when the party's failure was due to accident, mistake, or misfortune.
Source. #5638, eff 9-1-93; ss
by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.07 Appearance and Representation Before the
Board.
(a) Any party may appear before the board on its own
behalf, by an attorney upon compliance with Tax 201.09, or by an agent upon
compliance with Tax 207. The actions or
inactions of attorneys or agents shall bind the represented party.
(b) Nothing in this section shall be interpreted
to restrict a party's right to participate in a hearing before the board.
(c) Nothing in this section shall be interpreted
to allow the unauthorized practice of law in accordance with RSA 311:7.
(d) The person who attends the hearing or a
prehearing conference for a party shall either:
(1) Come with the party's
authority to make all decisions on the appeal, including the authority to settle
the case; or
(2) Ensure his or her client can
be contacted immediately by phone to authorize the agent on specific decisions,
including the decision to settle the case.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.08 Appearances.
(a) Except as noted below, each party shall file
an appearance signed by the party or the party's attorney, agent, or municipal
consultant, listing:
(1) The name and docket number of
the matter;
(2) The party for whom the
appearance is filed; and
(3) The appearing person's name,
address, and daytime phone number.
(b) If an appearance is filed by an attorney,
agent, or municipal consultant, the appearance shall:
(1) Comply with paragraph (a)
above;
(2) State the attorney, agent, or
municipal consultant has the party's authorization to appear and act on the
party's behalf; and
(3) Certify the attorney, agent,
or municipal consultant:
a. Has sent a copy of the
appearance to the represented party and the opposing party; and
b. Is aware of the restriction in
Tax 201.11 on withdrawing the appearance.
(c) In tax appeals, the appeal document shall constitute
the appearance of the person signing the document, provided the following
requirements are met:
(1) The information required
pursuant to (a) above, excepting the docket number, shall be included in the
appeal document and shall constitute the taxpayer's appearance; or
(2) The information required by
(a) and (b) above, excepting the docket number, shall be included in the appeal
document in order to constitute the attorney or
agent's appearance on behalf of a taxpayer.
(d) If an appearance is filed in an eminent
domain proceeding:
(1) The declaration filed by the condemnor shall constitute the condemnor's
appearance, provided the information required by paragraph (a) above, excepting
the docket number, was included in the declaration; and
(2) A condemnee
may file a written appearance in accordance with Tax
201.07
and if the condemnee fails to file a written
appearance, the board shall consider the condemnee pro
se.
(e)
Any person or entity who wishes to receive copies of all hearing
notices, orders, and decisions shall file an appearance as an interested party.
(f) When an appearance has been filed, all
communications from the board to the parties shall be made through the
attorney, agent, or municipal consultant, including all hearing notices, orders, and decisions. However, when an appearance has been filed
for a municipality, the board shall send a courtesy copy of all hearing
notices, orders, and decisions directly to the municipality.
(g) When an appearance has been filed by an
attorney, agent, or municipal consultant, all communications between the
parties shall be made through the person listed on the appearance.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.09 Appearances by
Attorneys.
(a) An attorney who is a member in good standing
of the bar of any court of the
(b)
The board shall require an out of state attorney to associate with a New
Hampshire attorney if, after a duly noticed hearing,
the board determines the attorney is unfamiliar with applicable New Hampshire
law and the board’s procedures and administrative rules.
(c)
The board shall revoke an out of state attorney’s permission to
represent a party when the board concludes, after a duly noticed hearing:
(1) That the attorney is unfamiliar with
applicable
(2) The
attorney’s continued representation would be detrimental to the represented
party.
(d) All attorneys shall act in accordance with
the
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.10 Service of Written
Communications.
(a) All documents filed with the board shall
include the filing party's mailing address, actual street address, and daytime
phone number.
(b) Parties shall notify the board of any change
in address or phone number.
(c) Unless otherwise required by statute or rule,
service of written communications by the board or by parties shall be made by
first class mail.
(d) Unless otherwise shown by a party or unless
the written communication is returned by the United States Postal Service,
written communications mailed in accordance with this rule by the board or the
parties shall be deemed to have been received by the person so notified.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-1414; ss by #13687, eff 7-19-23
Tax 201.11 Withdrawal of
Appearance.
(a) An attorney, agent, or municipal consultant
may withdraw by filing a withdrawal of appearance motion with the board,
copying the client and all other parties.
The withdrawal motion shall include the party's current address and
phone number.
(b) The motion to withdraw appearance shall be
automatically granted within 14 days of filing, provided:
(1) There are no pending motions;
(2) No hearing date has been set;
and
(3) No party objects.
(c) If the criteria required by (b) above are not
met, the board shall review the motion and grant it provided neither party is
prejudiced by the withdrawal.
(d) Any objection to a withdrawal of appearance
motion shall be filed within 10 days of the filing of the withdrawal of
appearance motion and shall state with specificity the reasons for objecting. The objection shall only be sustained if the
proceeding has progressed to such a stage that allowing the withdrawal would be
unduly prejudicial to the parties or would adversely affect the board's
processing the file.
(e) Whenever an attorney or agent withdraws from
an action and no other appearance is entered, all future communications shall
be sent to the taxpayer or condemnee.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.12 Conveyance. If the property subject to a proceeding is
conveyed during a tax year or while an appeal is pending, the original taxpayer
shall continue to be the party, unless the board, on its own or upon a motion
and after notice, directs the person to whom the interest has been transferred
to be substituted or joined with the original party. Parties claiming entitlement to their
predecessor's rights, such as the predecessor's filing of an abatement application,
shall file an assignment of rights from the predecessor to the taxpayer, which
shall be signed by the predecessor.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.13 Conduct of Parties, Attorneys, Agents,
and Municipal Consultants. Parties,
attorneys, agents, and municipal consultants shall conduct themselves in a
truthful and respectful manner in all of their
dealings with the board and other parties, attorneys, and agents.
Source. #5638, eff
9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.14 Copies of Filed
Documents.
(a) All documents, except the appeal document,
filed with the board shall be simultaneously copied to all other parties, but need not be copied to interested
parties. The submitting party shall
state in the document that a copy was sent to all other parties.
(b) The party filing any memorandum or requests
for findings or rulings shall file the original and 3 copies. If a party fails to supply the correct number
of copies, the board shall either return the document for copying by the party
or copy the document and bill the party for copying costs.
(c) In addition to (b) above, all
written communications shall include one
copy for each referenced docket.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.15 Form of Documents.
(a) In addition to complying with all other
applicable rules, every document shall include at the beginning:
(1) The name of the case;
(2) The docket number;
(3) The title of the document,
for example, "Motion to Continue";
(4) The name, address, and
telephone number of the submitting party or the party's attorney or agent; and
(5) A statement that a copy of
the document was sent to all other parties.
(b) All claims or defenses shall be made in
numbered paragraphs and each numbered paragraph shall be limited as far as
practicable to a statement of a single set of circumstances.
(c) Statements in a document may be adopted by
reference in a different part of the same or another document.
(d) A copy of any written instrument that is
attached or referenced to a document shall be a part thereof for all purposes.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.16 Signed Documents.
(a) Every document shall be signed by the party
or the party's attorney, agent, or municipal consultant. The document shall include the signer's name,
address, and telephone number.
(b) The signature on a document, whether it is an
original or a facsimile, shall
constitute a certification:
(1) That the signer has read the
document;
(2) That the facts in the
document are true to the best of the signer's knowledge formed after reasonable
inquiry;
(3) That no pertinent facts have
been excluded;
(4) That the party's position on
any request is well grounded in fact and is warranted by existing law or a good
faith argument for the extension, modification, or reversal of existing law;
and
(5) That the document is not
submitted for any improper purpose, such as to harass, to cause unnecessary
delay, or to needlessly increase the litigation costs.
(c) RSA 641:1, RSA 641:2, and RSA 641:3 shall
apply to all submitted documents.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.17 Nonconforming
Documents.
(a)
If a party submits a document
by any electronic means, that
document shall not constitute a filed document as defined in Tax 102.26, unless specifically permitted by the
board prior to its submission.
(b)
If a party files with the
board a document that does not comply with any statute or board rule, the board
shall:
(1) Date stamp
the document;
(2) Return the document to the
submitting party;
(3) Notify the party of the
noncompliance; and
(4) Provide the party with 10 days
to re-file a conforming document.
(c) If the submitting party timely re-files a
conforming document, the document shall be considered as filed on the original filing date.
(d) If the submitting party fails to timely
re-file a conforming document, the document shall be considered as filed on the
re-filing date, not the original filing date, which could result in the document
being untimely filed under a statute, rule, or order.
Source. #5638, eff 9-1-93;
ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; amd
by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.18 Motions and Objections.
(a)
Requests for board action shall be made by filing an original and 3
copies of a motion for each docket that complies with all applicable board
rules, and:
(1) Is in writing unless made on
the record at a hearing;
(2) States with specificity the
grounds therefore;
(3) States the relief sought;
(4) States compliance with
paragraph (b) below on seeking concurrence;
(5) Is signed in accordance with
Tax 201.16;
(6) Is copied to all other
parties; and
(7) States that a copy was sent
to all other parties.
(b) The moving party shall make a good faith
attempt to obtain concurrence from the opposing party in the relief sought,
except for dispositive motions or other
motions where it can reasonably be assumed the moving party will be unable to
obtain concurrence. The motion shall
recite compliance with this paragraph.
(c) Unless apparent from the record or agreed upon by the parties, the
board shall not rely upon any facts in deciding a motion unless the facts and
documents relied on in the motion are submitted under certification of
truthfulness subject to the penalties of RSA 641:1, RSA 641:2, and RSA 641:3.
(d)
An original and 3 copies of an objection to a motion, except as provided
in Tax 201.37, shall be filed with
the board within 10 days after the
motion was filed. Once an objection is filed with the board, no further documents
pertaining to the underlying motion shall be accepted from any party unless a
waiver is granted pursuant to Tax 201.41.
(e) Supporting memoranda and documents shall be filed with the motion or objection,
unless the board has granted leave for a later filing.
(f) Motions shall be decided with or without
hearing. A hearing shall be granted on
the board's own initiative or upon a party's request when the board concludes a
hearing will materially assist the board or is required to comply with the law.
(g) Any motions for summary judgment shall be
filed and considered pursuant to RSA 491:8-a.
(h) The board shall not receive
any petitions for declaratory rulings outside the board’s statutory authority
contained in RSA 71-B:5.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.19 Discovery.
(a) Parties may employ discovery to adequately
prepare an appeal, provided discovery requests are not overly burdensome based
on the type and complexity of the appeal.
A party may informally seek information and documents from the other
party, but the board shall only enforce formal discovery requests.
(b) Except as modified in these rules, the
superior court discovery rules shall apply to all board proceedings.
(c) All written discovery requests shall be in
plain and concise language.
(d) Except by leave of the board and only when
the moving party demonstrates additional interrogatories are required to ensure
full discovery, no party shall serve more than 15 interrogatories on the
opposing party.
(e) Before the board accepts any discovery
enforcement motion, the moving party shall make diligent efforts, directly with
the other party, to obtain compliance.
All enforcement motions shall state how compliance was sought.
(f) The board shall review the enforcement motion
and either deny the motion in its entirety or issue an order specifying which
items of discovery requested shall be responded to.
Source. #5638, eff 9-1-93;
ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax
201.20 Prehearing Submissions and Conferences.
(a) The board may hold prehearing conferences
pursuant to RSA 541-A:31, V(c) or require prehearing submissions.
(b) Prehearing conferences or prehearing submissions are intended to achieve 2
general goals:
(1) Explore settlement; and
(2) Prepare the matter for final
hearing.
(c) The prehearing submission shall be filed and
exchanged not less than 14 days prior to the scheduled prehearing conference
and contain the following:
(1) Identification of any
witnesses that may testify at hearing;
(2) Any photographs
applicable to the appeal;
(3) Any deed(s) to the property if
applicable to the issues on appeal;
(4) Any appraisal(s)
defined in Tax 102.05 intended to be submitted at the hearing;
however, any appraisal(s) submitted shall conform to the requirements in Tax
201.34;
(5) Assessment-record
cards for each comparable
property intended to be submitted either separately at the hearing or in an
appraisal;
(6) Detailed
arguments clearly stating the party’s position;
(7) Identification and attachment of any other
exhibits that will be submitted at hearing; and
(8) An opinion of the property’s market value and resulting assessed value as of
April 1 of the tax year under appeal.
(d) The parties
shall be limited to the arguments, witnesses, exhibits, appraisals, and opinion
of market value or tax assessment contained in each respective submission. If a
taxpayer fails to make a timely submission, the taxpayer shall be limited to
the grounds stated, and the evidence referenced, in the appeal document. If a municipality fails to make a timely
submission, the municipality shall be limited to evidence relating only to
assessment methodology.
(e) Parties who fail to attend a prehearing
conference shall be deemed to have waived the opportunity to:
(1) Present their positions at
the prehearing conference, except as presented in writing to the board in the
party's prehearing submission; and
(2) Confront, question, or
challenge the other party's position and
presentation, except as presented in writing to the board in the party's
prehearing submission.
(f) A party's nonattendance shall not affect the
board's authority to issue a prehearing conference order pursuant to RSA
541-A:31, V(c).
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.21 Consolidation. In actions involving common questions of law
or fact the board shall, upon motion or its own initiative:
(a) Consolidate part of or all
of the actions, including hearings and decisions; and
(b) Make such orders concerning proceedings therein
to avoid unnecessary costs or delay.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.22 Withdrawal of Case.
(a) The taxpayer may withdraw a case
by filing a written withdrawal. The taxpayer shall
provide a copy of the withdrawal to the municipality or DRA.
(b) The withdrawal shall be accepted
and the matter marked "withdrawn; no further action" except the municipality
shall have 10 days from the clerk's date on the order to file a request for
costs in accordance with Tax 201.39.
(c)
A withdrawal shall terminate the board’s consideration of a matter and, once
the file has been so marked, the withdrawal
shall not be rescinded. A withdrawal
shall not be considered a board decision unless the withdrawal is filed with a
settlement agreement in accordance with Tax 201.23.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff
4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.23 Settlement and Stipulations.
(a) Settlements between the parties shall be
encouraged in accordance with RSA 541-A:31, V.
Parties shall attempt to settle a matter before it is scheduled for a
hearing.
(b) All settlement agreements, except those made on the record or recited in an order,
shall:
(1) Be in writing, describing the
agreement's material terms;
(2) Be signed by all parties
or their attorneys, agents, or municipal consultants; and
(3) In property tax appeals, the settlement agreement shall state
the agreed upon assessment and the tax year(s) for which the assessment shall
apply.
(c) The board shall reject any settlement which would result in disproportionate,
illegal, or fraudulent assessment or taxation.
(d) If a matter has been scheduled for a hearing
and the parties settle with insufficient time to file the signed settlement agreement before the hearing, either party shall, before
the hearing, call and inform the
board's clerk of the settlement. The
parties shall then, within 30 days
of the call to the board, file the settlement agreement.
(e) If the settlement agreement or stipulation is not timely filed, the docket shall be
marked: "case settled; no further action, no costs."
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.24 Filing with Board
and Superior Court.
(a) Where the applicable statute authorizes an
appeal to the board or the superior court, taking an appeal to one tribunal
shall be a waiver of the right to appeal to the other tribunal in accordance
with RSA 21-J:28-b, IV, RSA 71-B:11, RSA 76:16-a, RSA 76:17, and RSA 79-A:9, VI.
(b) If a party has appealed to both the board and
the superior court, the board shall:
(1) Order the taxpayer to inform the board when
the superior court appeal was taken;
(2) Either:
a. Dismiss the board appeal if
the taxpayer first appealed to the superior court; or
b. Retain jurisdiction of the board
appeal if the taxpayer first appealed to the board and notify the superior
court of the taxpayer’s dual appeal; and
(3) Take such other actions it deems appropriate
to preserve the taxpayer’s right to appeal to one tribunal, such as
transferring an appeal to the superior court or accepting an appeal from the
superior court.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.25 Subpoena.
(a) If witnesses and documents are to be
subpoenaed, the board and parties shall follow the procedures used in the superior court in accordance with RSA
71-B:9 and RSA 516.
(b) The board shall not issue subpoenas to
parties wishing to subpoena witnesses or documents.
(c) The party shall prepare and serve its own
subpoena, which:
(1) Includes the
name and docket number of the case;
(2) Is in the form required by RSA 516; and
(3) Is signed by a justice of the peace as required by RSA 516:3.
(d) Subpoenas shall be served at least 10 days
before the hearing date for which the witness or document is being subpoenaed.
(e) A subpoenaed witness may move to quash the
subpoena by filing a motion to quash, stating in the motion the grounds
therefor. Attendance shall be required unless the board grants the motion.
Source. #5638, eff 9-1-93;
ss by #7068, INTERIM, eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.26 Continuances.
(a) A motion
for continuance, that is, a request
to reschedule a hearing, shall:
(1) Be filed within 14 days of the clerk's date on the hearing
notice except when a later filing is justified by accident, mistake, or
misfortune;
(2) State with specificity the reason for the motion and, as applicable, comply with (b), (c), and (d) below;
(3) State when the matter can be
rescheduled; and
(4) If filed by an attorney,
agent, or municipal consultant, state:
a. The client has been advised of
the motion and the reasons therefor;
b. The client has been sent a
copy of the motion; and
c. The client has consented to
the continuance.
(b)
The moving party shall comply with the requirements for seeking
concurrence set forth in Tax 201.18(b). The board shall not be bound by the other
party’s concurrence to the motion and
shall only grant a continuance
in extraordinary circumstances in accordance with (g) and (h) below.
(c) If based on a conflicting court or other
tribunal's hearing, the motion shall state:
(1) The date and time, case name, docket number, and court or
tribunal of the other matter;
(2) The substance of the other hearing;
(3) Whether a continuance of the other matter has been sought
and the results of that request; and
(4) Whether anyone
else could cover either the board's hearing or the other hearing.
(d) If based on inability to procure or present
material evidence, by testimony or by documents, the motion shall:
(1) State the name of the witness
or document;
(2) State the nature of the evidence;
(3) State the reason for its
unavailability;
(4) State the steps taken to
procure the evidence for the hearing; and
(5) Include a statement that the
other party has been consulted about whether the evidence can be received
without live testimony.
(e) If based on illness or injury, the motion
shall state sufficient medical information to allow the board to determine
whether a continuance is warranted. This information shall include the nature
of the illness or injury and the name and address of the treating physician.
(f) A party seeking a continuance may in the
motion state that if the continuance is not granted the party will not attend
the hearing. Such notice shall
constitute notice under Tax 202.05(d)(1). The party shall, however, submit its
Tax 202.05(d)(2) brief before the hearing.
(g) A continuance shall only be granted in
extraordinary circumstances, including:
(1) Illness or injury has
prevented a party or material witness from preparing for the hearing or will
prevent the party from attending the hearing;
(2) A party has a conflicting
hearing in another tribunal that cannot be continued and the party cannot find
a reasonable substitute for either the board's hearing or the other hearing and
when justice or efficiency is served by allowing the party to be at the
hearing;
(3) Material evidence will be
unavailable for the hearing despite the party's due diligence to obtain the
evidence for the hearing, and if the evidence could be introduced in writing,
the other party will not consent to the introduction solely in writing or the
proffering party would be prejudiced by limiting it to a written submission; or
(4) Such other reasons that warrant a continuance to serve
justice and efficiency.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.27 Hearings, Parties,
and Standard of Proof.
(a) This section is intended to promote the
efficient use of the board's and the parties' time at hearings. This section is not intended to impede a
party's right to a hearing, but it is intended to require parties to make
succinct and organized presentations.
(b) All hearings shall be held in accordance with
the New Hampshire Constitution, RSA 541-A,
RSA 71-B and such other statutes applicable to the particular type of
hearing.
(c) The board shall state the time allotted for
each party’s presentation in the hearing notice. Parties requiring more than the allotted time
shall, within 14 days of the clerk's date on the hearing notice, file a request
for additional time, specifying why the allotted time is insufficient and
stating how much additional time is required.
The board shall rule on such motion before the hearing.
(d) The board shall enforce specific time limits
by requiring parties to complete their presentations within the time limits.
(e) In addition to the specific time limits
discussed above, the board shall control the length of hearings by requiring
succinct presentations and preventing parties from making irrelevant,
immaterial, and repetitious presentations.
(f) Unless otherwise required by statute, the
standard of proof shall be by a preponderance of the evidence.
(g) Any person offering testimony, exhibits, or arguments shall state his or her name on the record. If the person is representing another person,
the person being represented shall also be identified by name.
(h) Testimony shall be offered in the following
order:
(1) The party(ies)
bearing the burden of proof and such witnesses as they may call;
(2) The opposing party(ies) and such
witnesses as they may call; and
(3) Intervenors who have been granted that status under the
provisions of RSA 541-A:32.
(i) Pursuant to RSA 541-A:32, when the board
grants intervenor status, the board shall issue an order stating the scope and
limitations on the intervenor's participation as outlined in RSA 541-A:32, III.
(j) The record shall be closed at the conclusion
of the hearing unless the board leaves the record open to receive additional
evidence or documents requested by the board at the hearing.
(k) Parties planning to have experts, including
appraisers, testify at the hearing shall advise the expert to bring their
complete file, including all original records and notes.
(l) After the record is closed, it shall not be reopened except as provided
in Tax 201.37 or by waiver of the board as provided in Tax 201.41.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.28 Electronic
Proceedings.
(a) On its own or upon motion or request, the
board may hold any proceeding using telephonic or other electronic means.
(b) The board shall record all such proceedings held under (a) above.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.29 Record and Transcript.
(a) The board shall record all oral proceedings pursuant
to RSA 541-A:31, VII. Parties may, at
their own expense, arrange to have a stenographer at any hearing.
(b) The recording shall be available for inspection as
provided by RSA 71-B:7 and any person shall contact the board to
arrange a time for such inspection.
(c) Requests for copies of the recording shall
be made in compliance with RSA
71-B:7 and shall be accompanied by the fee stated in Tax 501.01.
(d) Recordings shall be maintained for 45 days following a final decision that
was not appealed. If an appeal is taken,
recordings shall be maintained until the case is finally adjudicated in
accordance with RSA 71-B:7.
(e) Any person wishing a certified
transcript shall arrange and pay for the transcription of the recording.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.30 Evidence.
(a) Pursuant to RSA 71-B:7 the board shall not be
bound by the strict rules of evidence adhered to in the superior court.
(b) In ruling on objections to evidence
presented, the board shall give due regard to the principles behind
the rules of evidence and the board's statutory function and purpose.
(c) The board shall exclude irrelevant,
immaterial, and unduly repetitious evidence in accordance with RSA 541-A:33, II.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.31 Exchange and
Submittal of Exhibits.
(a) The party offering any exhibit, including
appraisals and statistical reports, shall provide one original to be marked,
one copy to the other party and 3 copies
to the board. These copies shall be
provided after the hearing notice, but not less than 14 days before the
hearing.
(b) An appraisal or statistical report submitted
with the abatement application, the appeal document, or otherwise submitted
before the hearing notice shall not constitute compliance with this rule. If a party fails to
comply with (a) above, the board shall exclude the appraisal or statistical
report.
(c) Additional copies shall not be required for
photographs, maps, or other documents that are not easily copied.
(d) If a party fails to supply the correct number
of copies, the board shall either return the document for copying by the party
or copy the document and bill the party for copying costs.
(e) Any party submitting rebuttal evidence shall
provide the required copies in (a) at the time of submittal.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.32 Return of Exhibits.
(a)
In eminent domain proceedings, exhibits shall be available for pick up
once the board’s just compensation report is issued. Exhibits not picked up within 90 days of the
board’s just compensation report shall be destroyed.
(b)
In all other proceedings, upon written request, exhibits shall be
available for pick up 45 days after decision becomes final. Exhibits not picked up within 90 days of the date
a decision becomes final shall be destroyed.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.33 Comparable Properties.
(a) This section is intended to ensure adequate
preparation for hearings without overburdening the parties. The notification of comparables
enables one party to review the other party's comparables
before the hearing, thereby avoiding surprise and resulting in more informed
presentations to the board.
(b) Any party intending to use comparable
properties shall mail or hand deliver to the other party a written list of the comparables. Such
notification shall be made after receipt of the hearing notice, but not less
than 14 days before the hearing at which the comparables
will be relied upon.
(c) Such notification shall state for each
comparable:
(1) The street address;
(2) The current owner; and
(3) If available, the tax map and
lot number.
(d) If a party fails to comply with (b) above,
the board shall exclude the comparables.
(e) Properties listed in the abatement
application or the appeal document or otherwise submitted before the hearing
notice shall not constitute notice hereunder unless such notice was made
pursuant to board order or obtained through discovery.
(f) In property tax appeals, the party submitting
a comparable shall, before or at the hearing, submit to the board 3 complete copies of the comparable's assessment-record card for the year under
appeal. The party shall also provide the
other party with a copy of the assessment-record card.
(g) Except when comparables
are used solely in a statistical report or as part of a municipal market data
survey, parties shall be limited to 10 comparables
per appealed residential property and 20 comparables
per appealed nonresidential property.
Parties may move for leave to use more comparables,
and the board shall only grant such motion if the moving party has shown the
additional comparables are necessary for the party's
case and the use of the additional comparables will
not be unduly repetitious or burdensome.
(h) If the parties submit their comparables at a prehearing conference, they shall be
restricted to such comparables at the final hearing.
(i) The municipality shall, upon a taxpayer's
request, allow a taxpayer to review and copy any municipal market data surveys.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-1414; ss by #13687, eff 7-19-23
Tax 201.34 Form of Appraisals.
(a) Appraisals are submitted to present and support
a party's opinion of value or assessment in an organized and succinct
format. This section is intended to
ensure the board receives appraisals that are uniformly prepared with all
relevant information presented in an organized way.
(b) Appraisals shall be bound or stapled and
every page, including any addenda,
shall be consecutively numbered.
(c) Appraisals shall include:
(1) A table of contents with
reference to numbered pages;
(2) A description of the property, the property interest appraised, and
the purpose of the appraisal;
(3) Color photographs of the property and comparables;
(4) A complete copy of the
property's deed to the present owner;
(5) A map showing the property
and all comparables;
(6) A comparison chart or grid
showing units of comparison and adjustments to comparables;
(7) If a replacement cost method
is used, a complete reference to the cost manual used, including the manual's
name, date, and section and, if used, a copy of the calculator cost form;
(8) A conclusion of value with a
date of valuation;
(9) A statement of whether the
appraisal preparer has any financial interest in the property or in the result
of the appraisal or in the board's decision, including a statement of how the
preparer is being compensated for the appraisal and any testimony, such as
whether the preparer is receiving a flat fee, hourly fee, or percentage of
abatement; and
(10) A statement of the appraisal
preparer's qualifications.
(d) Appraisals shall not contain irrelevant, superfluous,
or repetitive material.
(e) The board shall exclude from evidence nonconforming
appraisals.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23
Tax 201.35 Requests for Findings of Fact and Rulings
of Law, Legal Memoranda, Decisions or Orders.
(a) All requests for findings or rulings and
hearing memoranda shall be submitted to the board before the close of a
hearing. When parties have leave to
submit requests or memoranda after a hearing, the board shall provide the
parties with a filing schedule. The
party with the burden of proof shall file the first memorandum, and then the
opposing party shall file its memorandum.
Additional memoranda may only be filed by leave of the board, which shall
be granted only when they will
assist the board.
(b) Requests for findings or rulings shall
consist of separately numbered paragraphs with only one finding or ruling per
paragraph. Parties shall be limited to a
combined total of 25 requests. Requests
that contain multiple findings or rulings shall be marked "neither granted
nor denied."
(c) Each party submitting written requests for
findings or rulings of law shall also submit a microsoft
word compatible electronic version to clerk@btla.nh.gov.
(d) Following the hearing, the board shall issue
a decision or order with sufficient
specificity to allow the parties to understand its basis.
(e) The board shall retain each file for at least
5 years following the date of the final decision or the date of the decision on
any appeal, unless the director of the division of archives and records
management of the department of state sets a different retention period
pursuant to rules adopted under RSA 5:40.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss
by #13687, eff 7-19-23 (formerly Tax 201.36)
Tax 201.36 Motions for Rehearing, Reconsideration, or
Clarification.
(a) Motions for rehearing, reconsideration, or
clarification or other such post hearing motion, collectively "rehearing
motion," shall be filed within 30 days after the clerk's date on the board's order or decision. Filing a rehearing motion shall be a prerequisite
to appealing to the supreme court in accordance with RSA 541:3, RSA 541:4, and RSA 541:6.
(b) Rehearing motions shall state with
specificity all points of law or
fact the moving party contends the board overlooked, misapprehended, or
requires clarification.
(c)
The opposing party shall not be required to file an objection to a
rehearing motion. If an objection is
filed, however, it shall be filed no
later than 5 days after the rehearing motion is filed and simultaneously copied
to all other parties pursuant to Tax 102.26 and Tax 201.14, respectively. The objection may include a request for
additional time to respond to the rehearing motion. Once an objection is received by the board,
no further filings shall be accepted unless a waiver is granted pursuant to Tax 201.41.
(d)
Pursuant to RSA 541:5, if the
board does not grant or deny the rehearing motion within 10 days, a suspension
order shall be issued.
(e) Rehearing motions shall only be granted for
good reason, pursuant to RSA 541:3, and a showing shall be required that the
board overlooked or misapprehended the facts or the law and such error affected
the board's decision. Rehearing motions
shall not be granted for harmless errors that, if corrected, would not change the board's decision.
(f) A party who fails to attend a hearing may
file a motion requesting a hearing. Such
motion shall only be granted if the moving party shows the failure to attend
was due to accident, mistake, or misfortune.
(g) Parties shall submit all evidence and present
all arguments at the hearing. Therefore,
rehearing motions shall not be granted to consider evidence previously
available to the moving party but not presented at the hearing or to consider
new arguments that could have been raised at the hearing. Except by leave of the board, parties shall
not submit new evidence with rehearing motions.
Leave shall only be granted when the offering party has shown the
evidence was newly discovered and could not have been discovered with due diligence
in time for the hearing and when the new evidence will assist the board.
(h) If a rehearing motion is granted, the board
shall either revise its decision or order without rehearing or it shall
schedule a further hearing if required to correct the error.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23 (formerly
Tax 201.37)
Tax 201.37 Clerical Mistakes.
(a) Clerical mistakes in decisions, orders, or
other parts of the record, arising from oversight or omission, shall be
corrected by the board at any time on its own initiative or party's motion.
(b) Such mistakes shall be corrected before an appeal is docketed in the supreme
court and thereafter only with leave of the supreme court.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23 (formerly Tax 201.38)
Tax 201.38 Costs.
(a)
Except as otherwise provided by law, costs shall be awarded as in the
superior court. The board shall order a party
to pay the other party’s costs when the board finds the matter was frivolously
brought, maintained, or defended in accordance with RSA 21-J:28-b, VI, RSA
71-B:9, RSA 76:17-b, and RSA
498-A:26-a. All awards of costs shall be
limited to reasonable costs.
(b) Filing fees shall be reimbursed in accordance with RSA 76:17-b whenever
the board grants an abatement because of an incorrect tax assessment due to a
clerical error or a plain and clear error of fact and not of interpretation.
(c) If the board awards costs, the party awarded
costs shall:
(1) State in writing or on the
record the costs sought; and
(2) Submit documentation that
shall prove the party incurred the costs being sought.
(d) Costs for a party's expert witness shall be
limited to those reasonable fees incurred for the witness's testimony, but no
costs shall be awarded for the witness's research or preparation in accordance
with Fortin v. Manchester Housing Authority, 133 N.H. 154, 157-60
(1990).
(e) Nothing in this section shall affect the
sovereign immunity of the state and its
political subdivisions.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-1414; ss by #13687, eff 7-19-23 (formerly
Tax 201.39)
Tax 201.39 Withdrawal or Recusal of Board Member.
(a) Upon board member initiative or upon a
party's motion, a board member shall, for good cause or to avoid the appearance
of impropriety or lack of impartiality, withdraw from any adjudicative
proceeding.
(b) Pursuant to Taylor Boren v. Isaac, 143
N.H. 261 (1998), recusal shall occur when an objective, disinterested observer
fully informed of the facts would entertain significant doubt about the board
member's ability to be impartial or do justice in the case.
(c) If recusal is sought by a party, the party shall
file a motion to the full board and shall have the burden to show why recusal
is warranted.
(d) For purposes of this section, good cause
shall include the following:
(1) The member has a personal or
pecuniary interest in the matter that is immediate, definite, and subject to
demonstration; or
(2) There is evidence that would
cause a reasonable person to conclude the member's impartiality can be
questioned.
(e) Except where personal bias or prejudice
exists, a board member may sit on a case where good cause for recusal exists,
provided:
(1) On the record, the board
member makes a full disclosure of the facts underlying the good cause;
(2) The other board members
conclude the good cause is waivable and the board member can sit impartially;
(3) The parties are given an
opportunity outside the board's presence to consider waiver; and
(4) The parties, free of board
influence and on the record, waive recusal.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14; ss by #13687, eff 7-19-23 (formerly
Tax 201.40)
Tax 201.40 Waiver of Rules.
(a) Request for a waiver for failure to comply
with a rule or board order shall not be routinely granted.
(b) The board shall grant a waiver for failure to comply with a rule or
board order when the failure was due to accident, mistake, or misfortune or
when justice otherwise requires, provided that granting the waiver would not be contrary to any statute
or supreme court case law.
(c) Requests for a waiver shall:
(1) Be in writing promptly upon
discovery of the failure;
(2) State the failure, the
specific reasons why the waiver should
be granted, and the facts supporting the request;
(3) State that the party's failure has been corrected or state why the
failure has not been corrected and, in such a case, when the failure will be
corrected; and
(4) Comply with all other rules
applicable to filing documents, including sending a copy to the other party.
Source. #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14; ;
ss by #13687, eff 7-19-23 (formerly
Tax 201.41)
PART Tax 202 GENERAL RULES GOVERNING PROPERTY TAX APPEALS,
EXEMPTION APPEALS, CURRENT USE APPEALS, LUCT APPEALS, TIMBER TAX APPEALS, EXCAVATION
TAX APPEALS, APPEALS OF RESIDENCES LOCATED IN AN INDUSTRIAL OR COMMERCIAL ZONE
AND DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, TOWN LINES AND
PERAMBULATION OF BOUNDARIES, QUALIFYING HISTORIC BUILDINGS AND FARM STRUCTURES AND
LAND UNDERFARM STRUCTURES’ APPEALS
Statutory Authority:
RSA 51:7; RSA 71-B:16, I, II; RSA 72-B:13; RSA 72:34-a; RSA 75:10-19; RSA 76; RSA
79:8; RSA 79-A; RSA 79-B; RSA 79-C; RSA 79-D; RSA 79-E; RSA 79-F; RSA 79-G; RSA 81:5; and RSA 231:32.
Tax 202.01 Applicability. This part, as well as Tax 201, shall apply to
all property tax appeals, exemption appeals, current use appeals, LUCT appeals,
timber tax appeals, excavation tax appeals, appeals of residences located in an
industrial or commercial zone, betterment assessment, town lines and
perambulation of boundaries, qualifying historic buildings, betterment assessments,
farm structures and land under farm structures’ appeals. In addition, Tax 203
property tax appeals and appeals of town lines and perambulation of boundaries,
Tax 204 exemption appeals, Tax 205 LUCT appeals, Tax 206 current use appeals, Tax
212 appeals of residences located in an industrial or commercial zone, Tax 213
timber tax appeals, Tax 214 excavation tax appeals, Tax 215 discretionary
easement, revitalization, betterment assessment, qualifying historic buildings
and farm structures, and land under farm structures’ appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 202.02 Appeal to the Board.
(a)
To appeal to the board, a taxpayer shall, within the statutory period
and in writing, file an appeal document with the board after complying with all
other prerequisites to appealing to the board.
Requirements for appeal documents shall be as stated by type of appeal
in Tax 203 property tax appeals and town lines and perambulation of boundaries,
Tax 204 exemption appeals, Tax 205 LUCT appeals, Tax 206 current use appeals,
Tax 213 timber tax appeals, Tax 214 excavation tax appeals, Tax 215
discretionary easement, revitalization, betterment assessment, qualifying
historic buildings and farm structures, and land under farm structures’ appeals,
and Tax 212 appeals of residences located in an industrial or commercial zone.
(b) The taxpayer's appeal document shall state
the grounds for the appeal with sufficient specificity to allow the board and the municipality to understand the taxpayer's
arguments and to allow the municipality the opportunity to further review and
address the taxpayer's arguments.
Conclusory statements without supporting arguments or data shall be
insufficient.
(c) If an appeal document lacks sufficient
specificity, the board, on its own or by the grant of a municipality motion,
shall place the taxpayer in default.
The board shall then order the taxpayer to amend the appeal within 10
days of the clerk's date on such order, providing sufficient specificity. If the taxpayer fails to comply with such
order, the board shall dismiss the appeal.
(d) Throughout the appeal, the taxpayer shall be
limited to the grounds stated in the appeal document. The board, on its own or by municipality motion, shall limit the
taxpayer's presentation to the issues raised in the appeal.
(e) The filing deadline with the board shall be
akin to a statute of limitations. The
board shall not have jurisdiction to accept an untimely filed appeal even if
the taxpayer was prevented from timely filing because of accident, mistake, or misfortune, and even if the municipality has not
responded to the taxpayer's abatement application in accordance with RSA
76:16-a, Appeal of Roketenetz, 122 N.H. 869
(1982), and Arlington Sample Book Company v. Board of Taxation, 116 N.H.
575, 576 (1976).
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 202.03 Failure to Timely File an Abatement
Application or Appeal Document.
(a) Timely filing of the abatement application
and the appeal document shall be prerequisites for the board having
jurisdiction over an appeal.
(b) Whenever an issue of timely filing of an
abatement application or appeal document arises, the board shall:
(1) Notify the taxpayer of the
issue;
(2) Provide the taxpayer with 30
days to file any documents or arguments to show the item was timely filed with
a certification that the taxpayer sent the municipality a copy of the
taxpayer's filing;
(3) Inform the taxpayer that
failure to show the item was timely filed shall result in a dismissal of the
appeal;
(4) If the taxpayer files any
supporting documents, allow the municipality 10 days to file any additional material
for the board's consideration; and
(5) After
the deadline for filing documents on
the issue has passed, issue an order either dismissing the appeal, preserving
the issue for review at a hearing, or accepting the item as timely filed.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
ss by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07;
ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14 (from Tax 202.04); ss by #13711-B, eff 8-2-23
Tax 202.04 Discovery. The discovery procedures shall be as stated
in Tax 201.19.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14 (from Tax
202.05); ss by #13711-B, eff 8-2-23
Tax 202.05 Hearing Attendance.
(a) The purpose of this section is to ensure:
(1) That parties attend all
hearings;
(2) The efficient use of the
board's and the parties' time; and
(3) The board and the parties
have an opportunity to obtain relevant information through presentations and
inquiries at hearings.
(b) In this section, "hearing" means
the adjudicative proceeding scheduled to receive evidence and arguments upon
which the decision on the merits will be based.
(c) Parties who cannot attend the hearing shall
be excused only if they file with the board not less than 14 days before the
hearing date, copying the other party, a written request for leave to not
attend the hearing, that includes the following:
(1) A statement of the reasons
the party is unavailable to attend the hearing;
(2) Any information not
previously filed in support of the party’s arguments.; and
(3) A statement the party is
aware they will not have the right to confront, question or challenge the other
party’s evidence, or answer board questions.
(d) If leave is granted for non-attendance, the board shall open the hearing and decide the appeal based on the evidence presented, including any
arguments and evidence presented by the opposing party.
(e) If either party fails to attend the hearing,
the board shall hear and decide the appeal based on the attending party’s
evidence and all documents in the board’s file.
(f) Nothing in this section shall alter the
burden of proof or constrain the board from reviewing and weighing the
evidence.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538 eff
9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.06); ss
by #13711-B, eff 8-2-23
Tax 202.06 Refund or Credit of Taxes.
(a) If taxes have been paid and an abatement
ordered, the municipality shall, within 2 months of the clerk's date on the
order, refund the abated taxes, plus interest at the rate set pursuant to RSA
76:17-a, from the date the taxes were paid to the date the refund is paid.
(b) The abatement shall either be refunded pursuant
to Tax 202.06(a) or, if there are any outstanding taxes, credited to the
taxpayer pursuant to RSA 76:17-d.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.07);
ss by #13711-B, eff 8-2-23
Tax 202.07 Interest on Taxes Due or Owed.
(a) Pursuant to RSA 76:13, RSA 80:32, or RSA
80:69, interest on overdue taxes shall be based on the ordered assessment. If the board grants an abatement and taxes
have not been paid, interest shall only be due on the ordered assessment in
accordance with Western Union Telegraph Co. v. State, 64 N.H. 265, 270
(1887).
(b) If the board grants an abatement, and the
taxpayer has paid the tax and any interest, the abatement shall include the
interest previously paid by the taxpayer on both the excess taxes and interest
from the date paid to the refund date.
(c) If the board grants an abatement and interest
has been paid, the interest on the overassessment shall also be abated.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.08);
ss by #13711-B, eff 8-2-23
Tax 202.08 Appeal.
(a) The appeal of the board's decision shall be
pursuant to RSA 541:6.
(b) Filing a rehearing motion pursuant to RSA
541:3 and RSA 541:4 shall be a prerequisite for appealing a board decision in
accordance with Tax 201.36.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.09); ss by
#13711-B, eff 8-2-23
PART Tax 203 SPECIFIC RULES GOVERNING PROPERTY TAX APPEALS
AND TOWN LINES AND PREAMBULATION OF BOUNDARY APPEALS
Tax 203.01 Applicability. This part, as well as Tax 201, and Tax 202,
shall apply to property tax appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 203.02 Abatement
Application Filed with the Municipality.
(a) The board shall hear appeals from municipal
decisions on abatement applications in accordance with RSA 76:16-a and Appeal
of Town of Sunapee, 126 N.H. 214, 216 (1985). Therefore, before appealing to the board, the
taxpayer shall have filed a timely abatement application with the municipality.
(b) The taxpayer shall complete
and file with the municipality the “Taxpayer’s RSA 76:16 Abatement Application
to Municipality”, revised June 2023, known as the “abatement application”
prescribed by the board or a written document that includes all of the
following:
(1) The taxpayer’s name, address,
telephone numbers, and email;
(2) The taxpayer’s representative’s
name, address, telephone numbers, and email;
(3) The property or properties
for which an abatement is sought, as well as any other property owned, identified
by street address, description, assessment, tax map, and lot number;
(4) A complete and specific
statement of the grounds supporting the application along with the comparables relied upon by the taxpayer;
(5) The taxpayer’s signature on
the abatement application certifying and swearing under the penalties of RSA
641:3 that the application has a good faith basis and the facts stated are true;
(6) The taxpayer’s
representative’s signature on the abatement application certifying and swearing
under the penalties of RSA 641:3 that the application has a good faith basis
and the facts stated are true; and
(7) A signature section for the
selectmen or assessor abatement application disposition.
(c) The abatement application shall state the
grounds for the abatement request with sufficient specificity to allow the
municipality to understand the taxpayer's arguments and to allow the
municipality the opportunity to review and address the taxpayer's
arguments. Conclusory statements without
supporting arguments or data shall be insufficient.
(d) The taxpayer shall sign the abatement application. An attorney or agent shall not sign the
abatement application for the taxpayer.
An attorney or agent may, however, sign the abatement application along
with the taxpayer to indicate the attorney's or agent's representation. The lack of the taxpayer’s signature and
certification shall preclude an RSA 76:16-a appeal to the board unless it was
due to reasonable cause and not willful neglect in accordance with Appeal of Keith R. Mader 2000 Revocable Trust, 174 N.H. 520 (2021).
(e) The municipality shall, within the statutory
period, review all abatement applications in accordance with RSA 76:16, II.
(f)
The municipality's failure to respond to the taxpayer within the
statutory time period shall not extend the deadlines for appealing to the board
in accordance with RSA 76:16-a, Appeal of Roketenetz,
122 N.H. 869 (1982), and Arlington American Sample Book Co. v. Board of
Taxation, 116 N.H. 575, 576 (1976).
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4684, eff 10-19-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss
by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss
by #13711-B, eff 8-2-23
Tax 203.03 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
board and be filed with the proper filing fee under Tax 501.01 after the
municipality's decision or lack of decision in accordance with RSA 76:16-a.
(b) The taxpayers shall complete and file the
“Taxpayer’s RSA 76:16-a Property Tax Appeal to the Board of Tax and Land
Appeals”, revised June 2023, form known as the “appeal document” or may draft
and file their own written appeal document that includes all of the following:
(1) The taxpayer’s name, address,
telephone numbers, and email;
(2) If applicable, the taxpayer’s
representative’s name, address, telephone numbers, and email;
(3) The property or properties
being appealed, as well as any other property owned, but not appealed, identified
by street address, description, assessment, tax map, and lot number;
(4) The type of property being
appealed;
(5) A list of any pending or
prior appeals filed with the board;
(6) A complete and specific statement of the grounds supporting the
appeal, with any evidence relied on by the taxpayer, pursuant to (d) and (e)
below;
(7) The taxpayer’s opinion of
market value for the property or properties appealed;
(8) A list of any comparable
properties the taxpayer is relying on to show the overassessment of the
property or properties under appeal;
(9) The taxpayer’s signature on
the appeal document certifying and swearing under the penalties of RSA 641:3
that an abatement application was timely filed with the municipality and the
municipality has responded to it and the application has a good faith basis and
the facts stated are true; and
(10) The taxpayer’s
representative’s signature, if applicable, on the appeal document certifying
and swearing under the penalties of RSA 641:3 that all certifications are true,
the client has authorized the representation, and has been sent a copy of the
appeal document, and the facts stated are true.
(c) Pursuant to RSA 76:16-a, the board shall only
hear an appeal regarding those properties for which an abatement application
was filed with the municipality in accordance with Appeal of Town of Sunapee,
126 N.H. 214, 216 (1985). A taxpayer may
appeal more than one property in one appeal document, provided all properties
have common ownership, that is, complete unity of ownership such as where a
husband and wife own 2 properties jointly but not where the husband and wife
own one property jointly and another individually.
(d) The taxpayer's appeal document shall state
the grounds for the appeal with sufficient specificity to allow the board and
the municipality to understand the taxpayer's arguments and to allow the
municipality the opportunity to further review and address the taxpayer's
arguments. Conclusory statements without
supporting arguments or data shall be insufficient.
(e) To comply with (d), the taxpayer shall
present material on the following:
(1) Physical data such as
incorrect description or measurement of property;
(2) Market data relative to the
property's value on the April 1 assessment date, supported by comparable sales
or a professional opinion of value; or
(3) Assessment data by a showing
that the property's assessment, when compared to its market value, exceeds the
general level of assessment in the municipality.
(f) If a taxpayer fails to comply with Tax
203.03(b), the board, on its own or by municipality motion, shall declare the
taxpayer in default and order it cured within 10 days of the clerk’s date. If the taxpayer fails to comply with the
default order, the board shall dismiss the appeal.
(g) Throughout the appeal, the issues raised by
the taxpayer in the abatement application and appeal document may differ, but
the grounds stated in the appeal document shall control the issues before the
board.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 203.04 Filing Deadlines in Property Tax Appeals.
(a) The filing deadlines for property tax appeals
shall be as stated in RSA 76:16 and RSA 76:16-a.
(b) An abatement application filed with a
municipality or an appeal document filed with the board shall be untimely if it
is filed:
(1) After the statutory
deadlines; or
(2) On or before the notice of
tax date.
(c) The board shall not extend statutory
timelines except as stated in (d) below, and the board shall dismiss appeals
when the abatement application was not timely filed with the municipality. In accordance with Appeal of Gillin,
132 N.H. 311, 313 (1989) and Daniel v. B & J Realty, 134 N.H. 174,
176 (1991), taxpayers shall timely file an abatement application as a
jurisdictional prerequisite for the board to hear the appeal.
(d) If a taxpayer's abatement application was
untimely filed, the board shall treat the abatement application as timely filed
only if the taxpayer demonstrates all of the following:
(1) The municipality supplied the
taxpayer with the incorrect filing deadline;
(2) The taxpayer was unaware of
the correct filing deadline;
(3) The municipality should have
known the taxpayer would rely on the municipality's information; and
(4) The taxpayer detrimentally
relied on the municipality's information such as missing the deadline for
filing the abatement application with the municipality in accordance with City
of Concord v. Tompkins, 124 N.H. 463, 467-68 (1984).
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07;
ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
Tax 203.05 Pending Appeals, Effect of Ordered Assessment,
and Appeals for Subsequent Years.
(a) The purpose of this section is to detail the
effect the board's abatement decisions have on other tax years.
(b) The following definitions shall apply only to
this section:
(1) “Decision” means either a written decision by
the board or a settlement agreement signed and filed in accordance with Tax 201.23, but does not include a withdrawal,
even if based on a settlement agreement, unless the agreement is filed with the
board with the withdrawal;
(2) “General reassessment” means
the process undertaken by a municipality to reassess all property in the
municipality, and which:
a. Includes:
1. Collecting anew or verifying
existing physical data through reinspection and remeasurement;
2. Analyzing market data; and
3. Appraising all property at the
same percentage of market value; and
b. Does not include annual or
periodic adjustments to assessments that are the result of a simple factoring
or multiplication of existing assessments without an accompanying market
analysis.
(3) “Good faith reason or
adjustment” means a change made to an ordered assessment due to:
a. Omission or error on the
assessment-record card;
b. Physical change to the
property;
c. Adjustments to property strata
after analysis of sales and assessment data;
d. Change in highest and best
use; or
e. Other changes affecting value
pursuant to RSA 75:8, II;
(4) “Original appeal” means the
initial property tax appeal filed with the board by a taxpayer or the
taxpayer's successor, seeking an abatement due to overassessment, where the
appealed assessment has not been appealed before or where the appeal is based
on reasons not stated in an earlier appeal;
(5) “Original tax year” means the
tax year for which an original appeal was filed;
(6) “Subsequent appeal” means any
property tax appeal with the board by the taxpayer or the taxpayer's successor
that filed an original appeal, seeking an abatement for overassessment on the
same property for a subsequent tax year; and
(7) “Subsequent tax year(s)”
means the tax year(s) after the original tax year until there is a general
reassessment and includes tax years while the appeal is pending and tax years after
the decision is issued.
(c) For an original appeal, the board shall only
consider and issue a decision on the assessment for the original tax year. The board shall not consider or issue a
decision on subsequent tax years unless a subsequent appeal was filed and
consolidated with the original appeal.
(d) For subsequent appeals:
(1) If a decision has not been
issued on the original appeal, the board shall consider and issue a decision on
the assessments for the original tax year and the subsequent tax years from
which the subsequent appeals were taken, but the board shall not issue a
decision on any other tax year; and
(2) If a decision has been issued on the original appeal, the board
shall consider the assessments for the subsequent tax years from which the
subsequent appeals were taken.
(e) When the board grants an abatement due to
overassessment, the municipality shall use the ordered assessment for
subsequent tax years and the board shall retain jurisdiction in accordance with
RSA 76:17-c.
(f) The municipality shall adjust the ordered
assessment for the subsequent tax years if there is a good faith reason for
such adjustment in accordance with RSA 75:8 and RSA 76:17-c.
(g) When the board issues a decision granting an
abatement on the original appeal, the municipality shall, within 2 months of
the clerk's date on the initial decision or the decision on any rehearing
motion, issue an abatement based on the ordered assessment for the original
appeal and abatements based on the ordered assessment with any good faith
adjustment for any subsequent tax year(s) for which the notice of tax has been
given in accordance with RSA 76:16 and RSA 76:17-c.
(h) To receive the benefits of RSA 76:17-c and
(e), (f), and (g) above, the taxpayer shall not be required to file an
abatement application with the municipality for subsequent years unless the
taxpayer intends to file a subsequent appeal.
(i) If the municipality fails to comply with (e),
(f), or (g) above, the taxpayer may file a motion to enforce compliance. A motion asserting noncompliance with
paragraph (f) shall be filed within the timelines set for appeals under RSA
76:16-a. A motion asserting
noncompliance with paragraph (g) shall be filed no earlier than 2 months and a
day after the clerk's date on the decision and no later than 4 months after the
clerk's date on the decision.
(j) Whenever an enforcement motion is filed, the
municipality shall respond within 30 days.
(k) In deciding the motion, the board
shall only consider evidence on whether the municipality had a good faith
reason for not using the ordered
assessment. The board shall not receive
any other evidence or arguments. The
municipality shall have the burden to make a showing that a good faith reason
existed for not using the ordered abatement.
If such a showing is made, the burden shall shift to the taxpayer to
prove no good faith reason existed.
(l) If a taxpayer elects to file an appeal for a
subsequent tax year, the taxpayer shall comply with RSA 76:16 and RSA 76:16-a.
(m) An appeal for a subsequent year shall be
required when the original appeal or subsequent appeal will not protect the
taxpayer's rights, which includes, but is not limited to, the following:
(1) The taxpayer wants to raise
issues or arguments not stated in the original appeal;
(2) The taxpayer wants to appeal
other property not appealed in the original appeal; and
(3) The assessment appealed in
the original appeal has changed significantly due to a good faith reason or
adjustment.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 203.06 Checklist to Municipalities.
(1) Copies of the abatement application, and the municipality
response, and the date the abatement application was filed;
(2) A list of all properties in the municipality
owned by the taxpayer, the assessments thereon with a breakdown between land
and building, if used, denoting the properties for which an abatement
application was filed;
(3) Complete copies of the assessment-record
cards for all properties listed in (2) for the
year(s) under appeal;
(4) If applicable, the name, address, and
telephone number of the municipal contractor defending the appeal; and
(5) A signature section for the municipality to
certify a copy of the checklist was mailed to the taxpayer or the taxpayer’s
representative.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the
taxpayer. If the completed checklist
shows the taxpayer has complied with all timely filing requirements, the board
shall process the appeal.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
(a)
After determining the
appeal was timely filed, the board shall issue an order requiring the parties
to mediate to attempt to settle or narrow the disputed issues.
(b)
The order shall establish a 120 day deadline for the parties or their authorized
representative to mediate and file with the board the mediation report prescribed
in the order.
(c)
During the mediation process, the parties shall:
(1) Arrange to meet to mediate at a mutually
convenient time, in person, telephonically, or by some other electronic means,
and the initial contact may be made by either party;
(2) Ensure those involved in the mediation either
have the authority to mediate or can readily obtain such authority so as not to
delay the filing of the mediation report;
(3) The
taxpayer shall explain the grounds for the appeal and, if they intend to rely
upon an appraisal, it shall be provided prior to the mediation meeting. If no appraisal is
submitted by that time, no appraisal shall be entered as evidence by the
taxpayer at a subsequent hearing on the merits of the appeal;
(4) The
municipality shall provide and explain the bases for the assessment, including
all market data and documents used in establishing the assessment or responding
to the abatement application, including an explanation of any codes
and abbreviations used on the assessment-record card; and
(5) Sign the mediation report and
file it with the board by the deadline stated in the order.
(d)
The mediation report shall contain:
(1) The appeal name and docket number(s);
(2) The date the parties met
subsequent to the appeal filing date;
(3) The parties in attendance at the mediation;
(4) A statement as to whether
the taxpayer submitted an appraisal;
(5) A
statement that the appeal was either completely or partially settled,
withdrawn by the taxpayer, or that no settlement had been reached and a hearing is necessary;
(6) Signature(s) of the parties participating in
the mediation; and
(7) A statement that upon the parties’ signature and filing with the
board the mediation report, the contents of the report shall become an order of
the board.
(e)
Motions for extension of the deadline to file the mediation report or a
request for modification of the requirements of this rule shall:
(1) Be filed at least 30 days prior to the deadline stated in the
order;
(2) Only be granted in extraordinary circumstances including:
a. Illness or injury prevents a party from preparing
for and attending a mediation within the deadline stated in the order;
b. Material evidence, including any appraisal
being prepared by the taxpayer, will be unavailable for the mediation despite
the party’s due diligence to obtain the evidence in time for discussion during mediation;
or
c. Such other reasons that warrant an extension
to serve justice and efficiency; and
(3) Comply with the requirements of seeking
concurrence in Tax 201.18(b).
(f) The parties shall make diligent efforts in good
faith to complete meaningful mediation before the report is filed. If any party
believes meaningful mediation has not taken place, a motion for compliance
shall be filed, in lieu of the report, with the board no later than 10 days
after the report is due.
(g)
If the parties do not file with the board the mediation report within
the 120 day deadline established in the order or any extension granted under
Tax 203.07(e), the parties shall be placed in default pursuant to Tax 201.04.
(h)
No hearing on the merits of the appeal shall be scheduled until the
parties have complied with Tax 203.07.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 203.08 Grouping Appeals
for Hearing.
(a) The purpose of this section is to enable the
board to efficiently and effectively hear appeals that involve common types of
properties and common issues of fact or law.
(b) The board shall consolidate appeals for
hearing based on property type, value, location, or such other similarities.
(c) The clerk shall contact the municipality to
discuss the hearing procedure to be followed and to set deadlines for the
municipality to submit its proposed grouping.
Only procedural matters shall be discussed. Specific appeals shall not be discussed.
(d) Following the discussion, the board shall
issue a hearing order regarding the grouping of appeals.
(e) Grouping appeals shall not affect the burden
of proof, which shall remain on the taxpayer.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07 (from
Tax 203.09); ss by #9538, eff 9-8-09 (from Tax 203.07); ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 203.09 Burden of Proof.
(a) In property tax appeals, the taxpayer shall
have the burden of proving the assessment was disproportionate or illegal,
resulting in the taxpayer paying a disproportionate share of taxes in
accordance with Appeal of Town of Sunapee, 126 N.H. 214, 217 (1985).
(b) In property tax appeals, the board shall consider
all of the property within a municipality owned by a taxpayer to determine if
the aggregate assessment on all the properties is disproportionate to
assessments generally prevailing in the municipality in accordance with Appeal
of Town of Sunapee, 126 N.H. 214, 217 (1985).
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07 (from
Tax 203.10); ss by #9538, eff 9-8-09 (from Tax 203.08); ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 203.10 Assessment-Record Cards and Assessment
Manuals.
(a) In property tax appeals, the
assessment-record cards used by the municipality shall be understandable by the
board and the taxpayer. If codes or
abbreviations are used on the cards, the municipality shall, at or before the
hearing, provide the board and the taxpayer with an explanation of the codes
and abbreviations.
(b) Upon the board's request, a municipality
shall supply to the board a copy of the assessment manual or municipal market
data survey to assist the board in understanding the methodology used by the
municipality and to enable the board to use the manual if the board concludes
an assessment needs to be adjusted using the manual.
Source. #9538, eff 9-8-09 (from Tax 203.09); ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
PART Tax 204 SPECIFIC RULES
GOVERNING EXEMPTION, CREDIT, OR DEFERRAL APPEALS
Tax 204.01 Applicability. This part, as well as Tax 201, and Tax 202,
shall apply to all exemption, credit, or deferral appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 204.02 Prerequisites.
(a) Filing a timely application for exemption,
credit, or deferral shall be a jurisdictional prerequisite for the board to
hear an appeal.
(b) To qualify for an exemption, credit, or
deferral, the taxpayer shall, as of April 1 for the appealed tax year, own the
property, and be in compliance with all statutory requirements in accordance with
RSA 72.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 204.03 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
proper filing fee under Tax 501.01 with the board.
(b) The taxpayer shall complete and file the
“Taxpayer’s RSA 72:34-a Exemption, Deferral or Tax Credit Appeal to the Board
of Tax and Land Appeals”, revised June 2023, form known as the “appeal document”
or may draft and file their own written appeal document that includes all of
the following:
(1) The taxpayer’s name, address,
and telephone numbers;
(2) If applicable, the taxpayer’s representative’s name, address,
and telephone numbers;
(3) The property or properties for which the assessment is being appealed,
as well as any other property owned, identified by street address, description,
assessment, and tax map and lot number;
(4) A complete and specific
statement of the grounds supporting the appeal.
Conclusory statements without supporting arguments or data shall be
insufficient;
(5) Copies of the exemption
application filed with the municipality, the municipality’s response to the
application and the tax bill;
(6) The taxpayer’s signature on the appeal document certifying and
swearing under the penalties of RSA 641:3 that an exemption application was
timely filed with the municipality and the application included the appealed
property and the application has a good faith basis and the facts stated are
true; and
(7) If applicable, the taxpayer’s representative’s signature on the
appeal document certifying and swearing under the penalties of RSA 641:3 that
all certifications are true, the client has authorized the representation, and
has been sent a copy of the appeal document.
Source. #2943, eff 12-31-84; amd
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by
#10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 204.04 Checklist to Municipalities.
(a) Upon receipt of a timely filed appeal, the board
shall send the taxpayer an acknowledgement of its receipt and the municipality
a checklist, seeking information including the following:
(1) The dates the taxpayer filed the application
for exemption or credit and was denied, which tax year was applied for, and a
copy of the municipality's denial of the application;
(2) Complete copies of the assessment-record
cards for all properties owned by the same taxpayer;
(3) A copy of the original
exemption application and the name listed on the tax bill;
(4) A copy of any exemption resolution adopted by
the municipality for the tax year under appeal;
(5) If applicable, the name, address, and telephone
number of the municipal contractor defending the appeal; and
(6) A signature section for the municipality to
certify a copy of the checklist was mailed to the taxpayer or the taxpayer’s
representative.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the
taxpayer with the completed checklist.
If the completed checklist shows the taxpayer has complied with all
timely filing requirements, the board shall process the appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 204.05 Burden of Proof. The taxpayer shall have the burden to prove
it was entitled to the statutory exemption, credit, or deferral for the year
under appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 205 SPECIFIC RULES
GOVERNING LAND USE CHANGE TAX APPEALS
Tax 205.01 Applicability. This part, as well as Tax 201, and Tax 202,
shall apply to land use change tax (LUCT) appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 205.02 Abatement Application Filed with the Municipality.
(a) The board shall hear appeals from municipal
decisions on abatement applications in accordance with RSA 79-A:10. Therefore, before appealing to the board, the
taxpayer shall have filed a timely abatement application with the
municipality. For LUCT appeals, the
notice of tax date shall be the date the municipality sends the taxpayer the
land use change tax bill.
(b) The
taxpayer shall complete and file with the municipality the “Taxpayer’s RSA
79-A:10 Land Use Change Tax Abatement Application to the Municipality”, revised
June 2023, known as the “abatement application” prescribed by the board or a
written document that includes all of the following:
(1) The taxpayer’s name, address,
and telephone numbers;
(2) If applicable, the taxpayer’s
representative’s name, address, and telephone numbers;
(3) The property or properties
for which an abatement is sought, identified by street address, description,
assessment, and tax map and lot number;
(4) The land use change date,
event causing change, assessment at time of change, and tax amount due;
(5) A copy of the land use change
tax bill;
(6) A complete and specific statement of the grounds supporting the
application with the comparables relied upon by the
taxpayer;
(7) The taxpayer’s signature on
the appeal document certifying and swearing under the penalties of RSA 641:3
that an abatement application was timely filed with the municipality and the
municipality has responded to it and the application has a good faith basis and
the facts stated are true;
(8) If applicable, the taxpayer’s
representative’s signature on the appeal document certifying and swearing under
the penalties of RSA 641:3 that all certifications are true, the client has
authorized the representation, and has been sent a copy of the appeal document;
and
(9) A signature section for the
selectmen or assessor abatement application disposition.
(c) The
abatement application shall state the grounds for the abatement request with
sufficient specificity to allow the municipality to understand the taxpayer's
arguments and to allow the municipality the opportunity to review and address
the taxpayer's arguments. Conclusory
statements without supporting arguments or data shall be insufficient.
(d) The municipality shall, within the statutory
period, review all abatement applications in accordance with RSA 79-A:10, II.
(e) The municipality's failure to respond to the
taxpayer within the statutory time period shall not extend the deadlines for
appealing to the board in accordance with RSA 79-A:10. Appeal of Roketenetz, 122 N.H. 869 (1982) and Arlington
American Sample Book Co. v. Board of Taxation, 116 N.H. 575, 576 (1976).
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
ss by #4589, eff 3-24-89; ss by #4684, eff 10-19-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by
#7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss
by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss
by #13711-B, eff 8-2-23
Tax 205.03 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
proper filing fee under Tax 501.01 with the board after the municipality’s
decision or lack of decision in accordance with RSA 79-A:10.
(b) The Taxpayers shall complete and file the
“Taxpayer’s RSA 79-A:10 Land Use Change Tax Appeal to the Board of Tax and Land
Appeals”, form revised June 2023, known as the “appeal document” prepared by
the board or may draft and file their own written appeal document that includes
all of the following:
(1) The taxpayer’s name, address,
and telephone numbers;
(2) If applicable, the taxpayer’s
representative’s name, address, and telephone numbers;
(3) The property or properties
for which the assessment is being appealed, identified by the municipality,
street address, description, assessment, and tax map and lot number;
(4) The amount of the land use
change tax, full assessment value, event causing change, and the change in use
date;
Copies of the land use change tax bill, abatement application, and any
written response from the municipality;
(6) A complete and specific
statement of the grounds supporting the appeal, with any comparable properties relied
on by the taxpayer;
(7) The taxpayer’s signature on
the appeal document certifying and swearing under the penalties of RSA 641:3
that an abatement application was timely filed with the municipality, the
application included the appealed property, an inventory was timely filed, if
required, the municipality has responded to the abatement application, or six
months has passed since the notice of the land use change tax, and the
application has a good faith basis, and the facts stated are true; and
(8) If applicable, the taxpayer’s
representative’s signature on the appeal document certifying and swearing under
the penalties of RSA 641:3 that all certifications are true, the client has
authorized the representation, and has been sent a copy of the appeal document.
(c)
The issues raised by the taxpayer in the abatement application and the
appeal document may differ, but the grounds stated in the appeal document shall
control the issues before the board.
Source. #2943, eff 12-31-84; amd
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff |6-26-14; ss by #13711-B, eff 8-2-23
Tax 205.04 Filing Deadlines in
LUCT Appeals.
(a) The filing deadlines for LUCT appeals shall
be as stated in RSA 79-A:10.
(b) Tax 203.04(b), (c), and (d) shall apply to LUCT
appeals with the notice of tax date defined in Tax 102.34.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 205.05 Checklist to
Municipalities.
(a) Upon receipt of a timely filed appeal, the board
shall send the taxpayer an acknowledgement of its receipt and the municipality
a checklist, seeking information including the following:
(1) The date the taxpayer filed
the abatement application;
(2) Complete copies of the
assessment-record cards for all properties owned by the same taxpayer for the
year under appeal;
(3) Copies of the original current
use application and map;
(4) Copies of the abatement
application, land use change tax bill listing the name on the bill, and the
date it was mailed to the taxpayer;
(5) If applicable, the name,
address, and telephone number of the municipal contractor defending the appeal;
and
(6) A signature section for the
municipality to certify a copy of the checklist was mailed to the taxpayer or
the taxpayer’s representative.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the taxpayer. If the completed checklist shows the taxpayer
has complied with all timely filing requirements, the board shall process the
appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by
#7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 205.06 Burden of Proof. In LUCT appeals, the taxpayer shall have the
burden to prove the municipality erred in assessing the tax or in assessing the
tax amount. Such challenges may include challenges to the change in use date
used by the municipality, and the property's full value as determined by the
municipality, or both.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss
by #13711-B, eff 8-2-23
PART Tax 206 SPECIFIC RULES
GOVERNING CURRENT USE AND CONSERVATION RESTRICTION ASSESSMENT APPEALS
Tax 206.01 Applicability. This part, as well as Tax 201, and Tax 202,
shall apply to current use and conservation restriction assessment appeals under
RSA 79-A and RSA 79-B.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 206.02 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
proper filing fee under Tax 501.01 with the board in accordance with RSA 79-A:9
and RSA 79-B:5.
(b) Taxpayers may either complete and file the
“Taxpayer’s RSA 79-A:9 and RSA 79-B Current Use and Conservation Restriction
Assessment Appeal to the Board of Tax and Land Appeals”, revised June 2023,
known as the “appeal document” prepared by the board or may draft and file
their own written appeal document that includes all of the following:
(1) The taxpayer’s name, address,
and telephone numbers;
(2) If applicable, the taxpayer’s
representative’s name, address, and telephone numbers;
(3) The property or properties
for which the assessment is being appealed, identified by street address,
description, assessment, and tax map, and lot number;
(4) A complete and specific
statement of the grounds supporting the appeal and which current use category
was applied for;
(5) A copy of the current use or
conservation restriction assessment application filed with the municipality and
a statement of the municipality’s action on the application;
(6) The taxpayer’s signature on
the appeal document certifying and swearing under the penalties of RSA 641:3
that a current use application was timely filed with the municipality and
included the appealed property, an inventory form was timely filed if required,
the municipality has responded to it, and the application has a good faith
basis, and the facts stated are true; and
(7) If applicable, the taxpayer’s
representative’s signature on the appeal document certifying and swearing under
the penalties of RSA 641:3 that all certifications are true, the client has
authorized the representation, and has been sent a copy of the appeal document.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 206.04 Checklist to
Municipalities.
(a) Upon receipt of a timely filed appeal, the
board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking
information including the following:
(1) A complete copy of the
current use or conservation restriction assessment application with any maps;
(2) The date the taxpayer filed
the current use or conservation restriction assessment application and a copy
of the denial letter sent to the taxpayer;
(3) Complete copies of the
assessment-record cards for all appealed properties owned by the same taxpayer;
(4) A copy of the registry of
deeds recording of the land in current use;
(5) The name on the tax bill, and the date the taxpayer was notified of
the denial or different classification;
(6) If applicable, the name,
address and telephone number of the municipal contractor defending the appeal;
and
(7) A signature section for the
municipality to certify a copy of the checklist was mailed to the taxpayer or
the taxpayer’s representative.
(b) The municipality shall file the completed
checklist within 30 days of the board’s date on the checklist, copying the
taxpayer. If the completed checklist
shows the taxpayer has complied with all timely filing requirements, the board
shall process the appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 206.05 Burden of Proof. In current use and conservation restriction
assessment appeals, the taxpayer shall have the burden to prove the
municipality erred in denying, in whole or part, the taxpayer’s current use or
conservation restriction assessment application.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07 (from
Tax 206.06); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by
#13711-B, eff 8-2-23
PART Tax 207 SPECIFIC RULES
GOVERNING THE REGULATION OF TAX REPRESENTATIVES
Tax 207.01 Purpose and Applicability.
(a)
The purpose of this part is to ensure individuals act appropriately and
adequately in representing taxpayers before municipalities and the board pursuant
to RSA 71-B:7-a. Tax 207 shall govern the conduct of tax representatives and
the actions to be taken upon board review or when a complaint alleges a tax
representative has failed to act appropriately and adequately in representing
taxpayers.
(b)
This part, as well as Tax 201, shall apply to the rules governing the
regulation of tax representatives.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
Tax 207.02 Definitions.
(a) The following definitions shall apply to this part:
(1) “Board review” means the
action initiated by a written summary of the board's concerns regarding a tax
representative’s noncompliance with RSA 71-B:7-a or Tax 207.03;
(2) “Commonly represent” means,
within a calendar year, representation of 4 or more taxpayers in RSA 76:16, RSA
76:16-a, and RSA 83-F appeals;
(3) “Complainant” means an
individual or entity, except the board, who files a complaint;
(4) “Complaint” means a written
statement from any identified source, except the board, that alleges a tax
representative has not complied with RSA 71-B:7-a or Tax 207.03; and
(5) “Tax representative” means a
non-attorney who, with or without compensation, commonly represents taxpayers
in RSA 76:16, RSA 76:16-a, and RSA 83-F appeals before municipalities and the
board.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 207.03 Standards of Conduct.
(a) Tax representatives shall:
(1) Possess a working knowledge of
the statutes, rules, and case law relating to property taxation and abatement;
(2) Possess a working knowledge
of valuation principles and methods or employ individuals with such knowledge;
(3) Act honestly in carrying out
the role of tax representative, including dealings with the represented taxpayers
and all state and local officials;
(4) Comply with all statutes,
rules, case law, and board orders when representing taxpayers;
(5) File abatement requests to municipalities or appeals to the board only
if they are duly authorized to do so by the taxpayer and have a supportable and
good faith basis that the taxpayer is entitled to an abatement; and
(6) Take sufficient steps to
adequately represent taxpayers such as performing a value analysis based on
market data and being prepared for filing all documents and appearing at all
hearings.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 207.04 Complaints.
(a) A complainant shall include the following
information in the complaint:
(1) The complainant's name,
address, and phone number;
(2) The complainant's source of
knowledge about the tax representative;
(3) Whether the complainant is filing
as an individual or on behalf of an entity; and
(4) The specific reasons a tax
representative has not complied with RSA 71-B:7-a or Tax 207.03.
(b)
If the board concludes during the preliminary review or after the
disciplinary hearing that a complaint was filed
without a good faith basis, the complainant shall be subject to an order of
costs under RSA 71-B:9 and Tax 201.39.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 207.05 Basis for Complaints, Board Review and
Sanctions.
(a) Complaints, board review, and board sanctions
shall be based on the following:
(1) Failure to comply with Tax 207.03 standards
of conduct;
(2) Commission of an act or omission involving
dishonesty, fraud, or misrepresentation that is substantially related to the
qualifications and duties of a tax representative; or
(3) Conviction, including the conviction based on
a plea of guilty or nolo contendere, of a crime that is substantially related
to the qualifications and duties of a tax representative or has been convicted
of a felony that has not been annulled.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 207.06 Sanctions.
(a) If the board
finds a tax representative failed to comply with RSA 71-B:7-a, or Tax 207.03,
or both, the board shall, based on the severity of the non-compliance, impose
one or more of the following sanctions.:
(1) Require the tax representative
to participate in remedial action, such as completing a course in a selected
area of valuation, taxation, ethics, or administrative procedures;
(2) Written censure to be posted
at the board;
(3) Suspension for a specified
time period not to exceed one year; and
(4) Revocation of the right to
act as a tax representative before municipalities and the board.
(b) At the time the board suspends or revokes a
tax representative’s right to represent taxpayers, the board shall determine
what appropriate steps are necessary to ensure the represented taxpayers are
not adversely affected by the suspension or revocation.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 207.07 Service and Answer.
(a) Upon receipt of a complaint or a board review,
the board shall serve a copy of the Tax 207.04 complaint or Tax 207.02(a)(1)
written summary of the board's concerns, along with an order of notice, on the
tax representative by certified mail, return receipt requested.
(b) The tax representative shall have 20 days
from the clerk's date on the order of notice to file a written response to the
complaint or written summary of the board's concerns. If within the 20 days the tax representative
files a request for additional time, the board shall provide the tax
representative with an additional 30 days to file a response.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07);
ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
Tax 207.08 Board Investigation of Complaint.
(a) The board shall initiate any complaint investigation
it deems appropriate.
(b) Complaint investigations shall be conducted
by the board staff but not by the board members.
(c) Upon commencement of a complaint investigation,
the board shall inform the tax representative about the nature and purpose of
the complaint investigation.
(d) All complaint investigative materials shall
be placed in a written report filed with the board and copied to the tax
representative.
(e) The complaint investigative report shall be
filed within 60 days of the complaint filing.
The tax representative shall then have 20 days to file a response to the
report.
(f) Unless previously supplied, if the complaint
investigative report shall be used at a disciplinary hearing, it shall be
provided to the tax representative no less than 20 days before the hearing.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 207.09 Preliminary Review.
(a) Upon receipt of the tax representative’s
response, the lapse of the 20 days if no response is filed by the tax
representative, and the conclusion of any complaint investigation, the board
shall conduct a preliminary review of the entire file.
(b) If the preliminary review concludes that the
complaint or the board review is unsubstantiated, frivolous, or does not
warrant an adjudicative hearing, the board shall so notify the tax
representative and the complainant, and no further action shall be taken.
(c) If the preliminary review determines
reasonable cause exists to conclude that the tax representative failed to
comply with RSA 71-B:7-a or Tax 207.03, the board shall, within 120 days of
filing of the complaint, hold an adjudicative hearing.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07);
ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
Tax 207.10 Quorum. The board quorum for preliminary review and
adjudicative hearings shall be 2 members.
Source.
#2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 207.11 Adjudicative
Hearing.
(a) Hearing notice for the adjudicative hearing
shall be sent to the complainant and the tax representative and shall be posted
in 2 public places.
(b) The adjudicative hearing shall be conducted
in the following order:
(1) Opening statement by the chairman
of the board with a summary of the complaint or board review, the response, and
any investigative material;
(2) A statement by the
complainant and any other witness who wishes to testify in support of the
complaint;
(3) A presentation by the tax
representative and any witness called by the tax representative;
(4) Questions by the board;
(5) An opportunity for closing
comments by the complainant; and
(6) Closing by the tax
representative.
(c) All testimony shall be subject to board questions
or cross examination by the tax representative.
(d) Complainants may testify in accordance with
Tax 207.11(b), but they shall have no other role in the preliminary review or
the adjudicative hearing. Specifically,
the complainant shall not have the right to conduct cross examination, make
objections or arguments, or file motions and memoranda.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07);
ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
Tax 207.12 Decision and
Standard of Proof.
(a) After the adjudicative hearing, the board
shall issue a written decision.
(b) If the board finds, by a preponderance of the
evidence, that the tax representative’s actions do not comply with RSA 71-B:7-a
and Tax 207.03, an order of violation and sanction pursuant to Tax 207.06 shall
be issued and, if not, the board shall close the investigation.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07);
ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff
8-2-23
Tax 207.13 Settlement. Nothing in this part shall prohibit the board
or the tax representative from seeking and obtaining an informal settlement of
a disciplinary proceeding. A settlement
agreement signed by the tax representative and the board shall have the same effect
as a final, non-appealable order.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 207.14 Reinstatement.
(a) When the board revokes a tax representative’s
right to act as a tax representative, the tax representative may, no earlier
than one year after the board order, seek reinstatement.
(b) A request for reinstatement shall state with
specificity why the revocation should be lifted.
(c) Upon receipt of a reinstatement request, the
board shall conduct any investigation it deems appropriate.
(d) Upon completion of any investigation, the
board shall schedule a hearing on the request.
(e) A hearing notice for the reinstatement
hearing shall be sent to the tax representative and shall be posted in 2 public
places.
(f) At a reinstatement hearing, the tax
representative shall have the burden of proof to show, by a preponderance of
the evidence, that the reason underlying the revocation no longer exists and
that the tax representative is able to properly represent taxpayers.
(g) The reinstatement hearing shall be conducted
in the following order:
(1) Opening statement by the chairman
of the board;
(2) Presentation by the tax
representative as to why reinstatement should occur;
(3) Opportunity for any public
comments;
(4) Questions by the board; and
(5) Closing statement by the tax representative.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 207.15 Appeal.
(a) Pursuant to RSA 71-B:12 and RSA 541, the
appeal by a tax representative from any board order under this part shall be to
the New Hampshire supreme court.
(b) The complainant shall have no right to file a
rehearing motion or an appeal.
(c) Pursuant to RSA 541-A:30, I, if the board's
final action is unfavorable to a tax representative, the ordered sanction shall
not commence until the appeal timelines have passed. If an appeal is taken, the board order shall
be stayed during the appeal.
Source. #2943, eff 12-31-84; rpld
by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld
by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
PART Tax 208 RULES GOVERNING
PETITIONS FOR REASSESSMENT AND COMPLAINTS FOR CURRENT USE RECLASSIFICATION OR
CLASSIFICATION OF RESIDENCES IN INDUSTRIAL OR COMMERCIAL ZONES
Statutory Authority: RSA 71-B:16,
RSA 79-A:12, and RSA 75:16
Tax 208.01 Applicability. This part, as well as Tax 201, shall apply to
RSA 71-B:16 orders for reassessment and RSA 79-A:12 or RSA 75:16 orders for
reclassification.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #7874-B, eff 4-18-03; ss by #8987-A,
eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.02 Written Complaint Against Specific Property.
(a) A written complaint filed under RSA 71-B:16, I, RSA 71-B:16, II, RSA 75:16,
or RSA 79-A:12, I shall include the following and the proper filing fee under
Tax 501.01:
(1) The complainant's name,
address, and telephone number;
(2) The name and address of the
property owner against whose property the complaint is filed;
(3) The description of the
property, including the street address and tax map and lot numbers, that is the
subject matter of the complaint;
(4) A statement specifically
describing the basis for the complaint; and
(5) The complainant's signature.
(b) Pursuant to RSA 71-B:9, the board shall order
the complainant to pay the property owner's costs if the board finds the
complaint was frivolously filed or maintained.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
amd by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.03 Steps for Specific Complaints.
(a) If the board receives a complaint made
pursuant to RSA 71-B:16, I or when it comes to the attention of the board from
any source pursuant to RSA 71-B:16 II, RSA 75:16, or RSA 79-A:12, I, the board
shall:
(1) Notify the property owner against whom the
complaint was filed;
(2) Notify the municipality in which the property
is located;
(3) Allow the property owner and the municipality
an opportunity to respond in writing to the complaint; and
(4) Review the complaint and the property owner's
and the municipality's responses and schedule a hearing.
(b) If the board finds, based on the complaint
and the taxpayer's and the municipality's response, the complaint lacks a good
faith basis, the board shall issue an order requiring the complainant to demonstrate
why the complaint should not be dismissed or denied without a hearing.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.04 Petition for
Municipal-Wide Reassessment.
(a) A petition filed under RSA 71-B:16, IV shall
meet the requirements of this rule and be filed with the proper filing fee
under Tax 501.01.
(b) A petitioner shall either use the “Petition to
the Board of Tax and Land Appeals Pursuant to RSA 71-B:16, IV” form, revised
June 2023, prepared by the board or may draft and complete and file a document that
shall:
(1) Be captioned on each page:
" Petition to the Board of Tax and Land Appeals Pursuant to RSA 71-B:16,
IV";
(2) State on the first page the
name of the municipality for which the petition is filed;
(3) State on the first page the
names of not more than 2 lead petitioners;
(4) State the specific reason(s)
for the complaint;
(5) Conspicuously state on the
first page and each signature page, "Pursuant to RSA 71-B:16, IV, the
undersigned property taxpayers of (insert the municipality's name) petition for
a municipal-wide reassessment. We assert
that a basis exists for this petition under the criteria of RSA 71-B:16-a for a
municipal-wide revaluation. By signing
below we also agree to be jointly and severally liable should the board order
the petitioners to pay any costs involved with this review should it be
determined that the petition was frivolously filed or prosecuted;" and
(6) Include the original
signatures, the date signed, and the printed name and address for each property
taxpayer signing the petition.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.05 Steps for Municipal-Wide Reassessment.
(a)
Whenever a petition or complaint is filed pursuant to RSA 71-B:16, IV or
RSA 21-J:3, XXV or whenever the board initiates a proceeding pursuant to RSA 71-B:16, III, the board shall:
(1) Notify the municipality of the
proceeding pursuant to RSA 71-B:16, III or IV;
(2) For petitions pursuant to RSA
71-B:16, IV, order the municipality to verify the petitioners are taxpayers in
the municipality;
(3) Examine the
criteria in RSA 71-B:16-a to decide if a hearing is necessary to determine whether
the municipality should be ordered to perform a municipal-wide reassessment at
which hearing petitioners, taxpayers, and the municipality shall be heard;
(4) Require the municipality, no less than 10
days prior to the hearing date, to post copies of the hearing notice in 2
public places in the municipality or to print the hearing notice in a newspaper
of general circulation; and
(5) Issue an order in conformance with RSA 71-B:16-a.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.06 Order for Reassessment.
(a) If the board orders a municipal wide
reassessment, the
municipality shall file periodic progress reports with the board, signed by the
statutory assessing officials of the municipality, of the steps taken to comply
with the reassessment order, copying the lead petitioners.
(b) Once the reassessment has been completed, if the
board determines the
municipality complied with the reassessment order and completed an acceptable reassessment, the board shall issue a final order
to such effect; and.
(c) If the board concludes the municipality has not complied with the reassessment order or has
not completed an acceptable reassessment, the board shall determine if further
action is necessary pursuant to RSA 71-B:17 and issue such order.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.07 Petition for
Municipal-Wide Current Use Reclassification.
(a) A petition filed under RSA 79-A:12, IV shall
be filed with the appropriate filing fee under Tax 501.01 and:
(1) Be captioned on each page:
"To the Board of Tax and Land Appeals -- Petition for Municipal-Wide Reclassification of Current Use Assessments Pursuant to RSA 79-A:12,
IV";
(2) State on the first page the name of the municipality for which the
petition is filed;
(3) State on the first page the
names of not more than 2 lead petitioners;
(4) Conspicuously state on the
first page and each signature page, "Pursuant to RSA 79-A:12, IV, the
undersigned property taxpayers of (insert the municipality's name) petition for
a municipal-wide reclassification of current use assessments. We assert that a basis exists for this
petition under the criteria of RSA 79-A:12, IV for a municipal-wide
reclassification of current use assessments.
By signing below we also agree to be jointly and severally liable should
the board order the petitioners to pay any costs involved with this review
should it be determined that the petition was frivolously filed or
prosecuted;" and
(5) Include the
original signatures, the date signed, and the printed name and address for each
property taxpayer signing the petition.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 208.08 Steps for Municipal-Wide Current Use
Reclassification.
(a) Whenever a petition is filed pursuant to RSA
79-A:12, IV or the board initiates a proceeding pursuant to RSA 79-A:12, III,
the board shall:
(1) Notify the municipality of the proceeding pursuant to RSA 79-A:12, III or
IV;
(2) For petitions pursuant to RSA 79-A:12, IV, order the municipality to
verify the petitioners are taxpayers in the municipality;
(3) Hold a hearing on whether the
municipality should be ordered to perform a municipal-wide reclassification at which hearing petitioners, taxpayers, and the
municipality shall be heard; and
(4) Issue an order in conformance with RSA 79-A:12 and RSA 79-A:13.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 208.09 Service.
(a) Service of notice of the petition for
reassessment or reclassification on a town shall be made by mailing the notice
to the town clerk and one selectman.
(b) Service of notice of the petition for
reassessment or reclassification on a city shall be made by mailing the notice
to the mayor or one alderman and the city clerk, or upon the city manager and
the city clerk in accordance with RSA 71-B:16, RSA 510:10, and RSA 510:12.
(c) Service of the notice of the petition for
reassessment or reclassification on a property owner shall be made by mailing
the notice certified mail to the property owner against whose land a complaint
is made under RSA 71-B:16, I or RSA 79-A:12, I.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
(a) In proceedings conducted pursuant to RSA
71-B:16, IV and RSA 79-A:12, IV, at least one, but not more than 2 petitioners,
shall be designated as the lead petitioners.
(a) Notices and orders shall only be provided to
the lead petitioners who shall be solely responsible for complying with all
deadlines and board orders and for providing copies of all notices and orders
to the other petitioners.
(b) If the lead petitioners fail to comply with
deadlines or board orders, the board shall continue the case and shall order
the petitioners to name new lead petitioners.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 209 RULES GOVERNING APPEALS OF STATE TAXES,
PENALTIES, PROPERTY TAX RELIEF REFUNDS, DECERTIFICATIONS AND
BUSINESS AUTHORITY FINANCE PILOTS
Tax 209.01 Applicability. This part, as well as Tax 201, shall apply to
all appeals of the department of revenue administration (DRA) decisions under RSA 21-J:9-a, V; RSA
21-J:14-g; RSA 21-J:28-b, IV; RSA 77-B:22; RSA 78:31-a; RSA 82:16-a; RSA
83-F:8; RSA 162-A; RSA 162-I; and RSA 198:60.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 209.02 Appeal
to the Board.
(a) After complying with all statutory
prerequisites, a taxpayer shall, within the statutory period and in writing, complete
and file a written appeal document with the proper filing fee under
Tax 501.01 with the board.
(b) Taxpayers may either modify the “Taxpayer’s
State Tax Appeal to the Board of Tax and Land Appeals”, form revised June 2023,
known as the “appeal document” prepared by the board or may draft and file
their own written appeal document that includes all of the following:
(1) The taxpayer’s name, address,
and telephone numbers;
(2) If applicable, the taxpayer’s
representative’s name, address, and telephone numbers;
(3) Which tax, penalty, or other
charges are being appealed;
(4) Copies of the original DRA decision,
any request for reconsideration or rehearing, and any DRA final order;
(5) The grounds for the appeal with sufficient specificity to
allow the board and the DRA to understand the taxpayer's arguments. Conclusory statements without supporting
arguments or data shall be insufficient;
(6) The taxpayer’s signature on
the appeal document certifying and swearing under the penalties of RSA 641:3
that a redetermination or rehearing petition was timely filed with DRA and DRA
has responded, and the appeal has a good faith basis, and the facts stated are
true; and
(7) If applicable, the taxpayer’s
representative’s signature on the appeal document certifying and swearing under
the penalties of RSA 641:3 that all certifications are true, the client has
authorized the representation, and has been sent a copy of the appeal document.
(c) If the appeal document is incorrectly
completed or lacks sufficient specificity, the board shall declare the taxpayer
in default. The board shall then order
the taxpayer to file a completed
appeal document or to amend the appeal document within 10 days of the clerk's
date. If the taxpayer fails to comply
with such order, the board shall dismiss the appeal.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 209.03 Procedures
for Processing Appeal.
(a) As used in this section, the term "DRA file"
means the record on which the DRA's final decision was based, including a copy of the DRA's final decision.
(b) Upon
receipt of the appeal, the board shall send a copy of the appeal document to
the DRA.
(c) The DRA shall submit, within 20 days, a copy
of the DRA file and send a letter to the taxpayer, stating the DRA file has
been sent to the board.
(d) If the board determines the appeal document
was timely and properly filed, the appeal shall be processed. If not, the appeal will be dismissed.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 209.04 Burden of Proof.
The taxpayer shall have the burden to prove the DRA erred in its
decision.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 210 RULES GOVERNING
EMINENT DOMAIN PROCEEDINGS
Statutory Authority: RSA 498-A
Tax 210.01 Applicability. This part, as well as Tax 201, shall apply to
all eminent domain proceedings and
shall be followed to provide a fair and efficient procedure for handling such
cases. RSA 498-A states many of the
procedures to be followed, and the parties shall follow RSA 498-A. Tax 201.24 and Tax 201.36 shall not apply to
this part.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.02 Declaration of
Taking.
(a) To determine who should be named as a condemnee, the condemnor shall
perform a title search at the appropriate registry of deeds and shall contact
the tax collector in the municipality where the property is located. The condemnor shall
update the initial title search simultaneously with the filing of the declaration
with the board and shall then record the notice of condemnation at the registry
of deeds in accordance with RSA 498-A:7.
(b) The title work shall be reviewed by the condemnor's attorney before the declaration is filed with
the board to ensure the proper parties are named and their interests properly
identified.
(c) If the condemnor's
attorney discovers any possible title issues that concern present ownership or
present rights of those named as condemnee(s), the condemnor shall notify the board of such issue when the
declaration is filed.
(d) The declaration shall include the following:
(1) All of the information
required by RSA 498-A:5;
(2) The name and address of each condemnee with reference to the registry book and page of
the document under which each condemnee's interest
arises; and
(3) A specific description of the
property interest, as the condemnor can determine
from the title records, held by each condemnee, such
as, fee, life estate, lessee, mortgagee and municipal tax lienholder.
(e) If a corporation is named as a condemnee, the condemnor shall
specify the individual and his/her title upon whom the declaration shall be
served in accordance with RSA 510:13 and RSA 510:14.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 210.03 Amended or Corrective Declaration of
Taking.
(a) The declaration shall only be amended or
corrected in accordance with RSA 498-A:5, III.
(b) The condemnor or condemnee shall move to amend or correct a declaration,
stating the proposed amendment and the reason therefor. If the condemnor
files the motion, the proposed amended declaration shall be filed with the
motion.
(c) Amended or corrective declarations shall:
(1) State what has been amended
or corrected;
(2) State the book and page the
original notice of condemnation was recorded at the registry; and
(3) Require board approval.
(d) The condemnor shall
file with the board a letter stating when an amended notice of condemnation was
recorded pursuant to RSA 498-A:7, II, copying the letter to the condemnee.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.04
Preliminary Objections.
(a)
Preliminary objections shall
be filed in accordance with RSA 498-A:9-a and RSA 498-A:9-b.
(b)
The board shall stay any just compensation proceedings while an RSA
498-A:9-b preliminary objection is pending.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #7874-B, eff 4-18-03; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 210.05 Damages Deposit.
(a) When paying to the board the damage deposit
required by RSA 498-A:11, the condemnor shall file a
damage deposit that:
(1) Complies with all applicable
Tax 201 rules;
(2) States the deposit amount;
(3) Certifies the deposit is the condemnor's good faith estimate of the just compensation
due the condemnee(s) as estimated by a qualified,
impartial appraiser in accordance with RSA 498-A:4 and RSA 498-A:11; and
(4) Lists the name and interest
of each condemnee along with the recording
information from which the interest arises.
(b) The damage deposit may be included in the
declaration.
(c) The board shall place all deposits in an
account of a local bank, naming as account holders the board and all condemnees.
(d) If the board receives a written request to withdraw
the deposit signed by all condemnees, the board shall
release the deposit payable to all condemnees or payable
to certain condemnees if all condemnees
consent to such payment.
(e) If the board receives a written request to
withdraw the deposit signed by some but not all condemnees,
the board shall:
(1) Notify all condemnees of the request;
(2) Provide all condemnees 10 days to object to the request; and
(3) Either:
a. Release the deposit payable to
all condemnees if no objection is filed; or
b. Rule on the request if an
objection is filed.
(f) By withdrawing the deposit, the condemnee shall be deemed to have waived all objections and
defenses to the action and to the taking of the property except for a claim to
greater compensation in accordance with RSA 498-A:11, III.
(g) All deposits of damages which
remain unclaimed by a condemnee shall be administered
in accordance with RSA 498-A and RSA 471-C.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.06 Apportionment of Damages. The board shall hold an RSA 498-A:25 hearing
on the apportionment of damages if a motion is filed, stating the facts and
issues underlying the request.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.07 Comparables.
Except by board leave, parties shall be limited to no more than 10 comparables per residential property and 20 comparables per nonresidential property. Parties may move for leave, at least 4 weeks
prior to the hearing, to use more comparables, and
the board shall grant the motion if the moving party has shown the additional comparables are necessary to the party’s case and will not
be unduly repetitious or burdensome on the board or the other party.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff 4-18-03; ss by
#8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 210.08 Hearings.
(a) If the condemnee
fails to attend a preliminary objection hearing, the board shall deny the
preliminary objection.
(b) Unless the parties agree to a hearing
elsewhere, just compensation hearings shall be held in the county where the property is located in accordance with RSA
498-A:16.
(c) Absent specific board order, the board shall
view all condemned properties after opening the scheduled just compensation hearing
and before taking evidence other than view evidence. Parties shall be prepared at the hearing for
the view. Parties shall have plans
prepared and marked for the view, and parties shall have boundary lines marked
on the property or someone at the view to indicate the boundary lines. The parties shall ensure the board can obtain
access to all land and buildings on the condemned property.
(d) If either party fails to attend the just
compensation hearing, the board shall hear the attending party's evidence and
review all documents in the board's file.
(e) Parties planning to have experts, including
appraisers, testify at the hearing shall advise the expert to bring their
complete file, including all original records and notes, to the hearing.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.09 Settlements.
(a) Settlements between the parties shall be
encouraged in accordance with RSA 541-A:31, V.
Parties shall attempt to settle a matter before it is scheduled for a
hearing. If a settlement is reached, the parties shall promptly notify the
board by telephone and file a settlement agreement within 60 days.
(b) All settlement agreements, except those made
on the record or recited in an order, shall:
(1) Be in writing, describing all
material terms; and
(2) Be signed by all parties or
their attorneys, agents, or municipal consultants.
(c)
If the settlement agreement is not filed, the board shall notify the
parties that unless a party files an objection within 60 days, the docket will
be marked: “case settled; no further action, no costs.”
Source.
#5638, eff 9-1-93; ss by #7068, INTERIM,
eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.10 Hearing
Record. The board shall cause an
accurate record of the hearing to be made in accordance with RSA 498-A:20 and
RSA 541-A:31, VII.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B,
eff 8-2-23
Tax 210.11 Interest on Excess Award. If the board's just compensation award
exceeds the damage deposit, the condemnor shall pay
the condemnee interest on the excess award at the
statutory rate calculated from the declaration filing date to the payment date
in accordance with RSA 524:1-b and RSA 336:1.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 210.12 Burden of Proof. In eminent domain proceedings, the condemnor shall have the burden of proving, by a
preponderance of the evidence, that the amount offered will justly compensate
the condemnee in accordance with Fortin v.
Manchester Housing Authority, 133 N.H. 154, 157 (1990) and State v.
Garceau, 118 N.H. 321, 323 (1978).
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax
210.13 Award of Costs and Appeal.
(a) If neither the condemnor
nor the condemnee appeals from the award of the board
as provided in RSA 498-A:27, the board shall award costs to the prevailing
party in accordance with RSA 498-A:26-a.
(b)
A motion for costs shall be filed no
earlier than 20 days but no later than 40 days from the date
of the board’s report in accordance
with RSA 498-A:26.
(c)
A motion for costs shall itemize costs
in accordance with Tax 201.38 and shall state whether an RSA 498-A:27 appeal
has been taken on the board’s damages.
(d)
If an appeal is filed in superior court
pursuant to RSA 498-A:27, the appealing party shall file a copy of the appeal
with the board to enable the board to determine if costs can be awarded
pursuant to RSA 498-A:26-a.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538,
eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 211 RULES GOVERNING
APPEALS OF EQUALIZED VALUATION
Tax
211.01 Applicability. This part, as well as Tax 101 and Tax 201,
shall apply to all appeals of the DRA determinations of equalized valuation
under RSA 71-B:5, II. Tax 201.19 and Tax
201.37 shall not apply in this part.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff 4-18-03; ss by
#8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss
by #13711-B, eff 8-2-23
Tax 211.02 Appeals to the
Board.
(a) A municipality shall, within the statutory
period and in writing, file an appeal of its equalized valuation with the board
along with the proper filing fee under Tax 501.01.
(b) The municipality shall include the following it its appeal document:
(1) The municipality's name,
contact person, address, and telephone number; and
(2) The reasons for disagreeing
with the DRA's equalized valuation.
(c) The municipality's appeal document shall
state the reasons for disagreeing with the equalized valuation with sufficient
specificity to allow the board and DRA to understand the municipality's
arguments. Conclusory statements without
supporting arguments or data shall be insufficient.
Source. #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538,
eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 211.03 Procedures for
Processing Appeal.
(a) Upon
receipt of the municipality's appeal, the board shall:
(1) Determine if the appeal was
timely filed; and
(2) Send a copy of the appeal to
the DRA.
(b) If the appeal was timely filed, the board
shall hold a telephone conference with the municipality and DRA to determine:
(1) Discovery timelines and a
hearing date;
(2) What documents used by DRA in
calculating the equalized valuation need to be provided to the municipality
either prior to or at the hearing;
(3) Further clarification of the
municipality's reasons for appeal if the application lacks adequate
specificity; and
(4) If stipulations to any agreed
facts are feasible.
Source. #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538,
eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 211.04 Burden of Proof. The municipality shall have the burden to
prove the DRA erred in calculating the equalized valuation.
Source. #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 212 Appeal of a Residence Located in an Industrial
or Commercial Zone
Tax 212.01 Applicability. This part, as well as Tax 201, shall apply to
appeals of residences located in an industrial or commercial zone under RSA
75:14, or reclassification under RSA 75:16.
Source. #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 216.01);
ss by #13711-B, eff 8-2-23
Tax 212.02 Appeal to the Board.
(a)
The board shall hear appeals from municipal decisions denying, in whole
or in part, an application made pursuant
to RSA 75:11 to appraise a residence at its current use as a residence in an
industrial or commercial zone.
(b)
A taxpayer shall, within the statutory period outlined in RSA 75:14,
file an appeal document and the proper filing fee under Tax 501.01 with the
board after the municipality’s
decision or lack of a decision.
(c)
Each appeal document shall
include the following:
(1) The taxpayer’s name, address, and telephone
number;
(2) If the taxpayer is not the owner, a statement
of the taxpayer’s standing for appealing;
(3) The property or properties being appealed,
identified by street address and tax map and lot number;
(4) The assessment on the property or properties,
and if available, the assessment broken down by land and building; and
(5) A complete and specific statement of the
grounds supporting the appeal, with the comparables
relied on by the taxpayer.
(d)
If the appeal document is incorrectly completed or lacks sufficient
specificity, the board shall declare the taxpayer in default. The board shall then order the taxpayer to
file a completed appeal document or to amend the appeal document within 10 days
of the clerk’s date. If the taxpayer
fails to comply with such order, the board shall dismiss the appeal.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14 (from Tax 216.02); ss by #13711-B, eff 8-2-23
Tax 212.03 Filing Deadlines. The filing deadlines for an appeal of an
assessment of a residence located in an industrial or commercial zone shall be
as stated in RSA 75:11 and RSA 75:14.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14 (from Tax 216.03); ss by #13711-B, eff 8-2-23
Tax 212.04 Checklist to Municipalities.
(a)
Upon receipt of a timely filed appeal, the board shall send the taxpayer
an acknowledgement of its receipt and the municipality a checklist, seeking
information including the following:
(1) The date
the taxpayer filed the application for classification;
(2) A complete copy of the application, including
maps, and the municipality’s response to the application;
(3) List all properties owned by
the taxpayer, whether or not appealed, identifying any lots in current use, and
providing the map and lot, assessments, and copies of the assessment-record
cards for each;
(4) If applicable, the name,
address, and telephone number of the municipal contractor defending the appeal;
and
(5) A signature section for the municipality to certify a copy of the
checklist was mailed to the taxpayer or the taxpayer’s representative.
(b)
The
municipality shall file the completed checklist within 30 days of the board’s
date on the checklist, copying the taxpayer.
If the completed checklist shows the taxpayer has complied with all
timely filing requirements, the board shall process the appeal.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14 (from Tax 216.04); ss by #13711-B, eff 8-2-23
Tax 212.05 Burden of Proof. The taxpayer shall have the burden of proving
the assessment was disproportionate or illegal, resulting in the taxpayer
paying a disproportionate share of taxes in accordance with Appeal of Town
of Sunapee, 126 N.H. 214, 217 (1985).
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 216.05); ss by #9538, eff
9-8-09); ss by #10625-B, eff 6-26-14 (from Tax 216.05); ss
by #13711-B, eff 8-2-23
PART Tax 213 RULES GOVERNING APPEALS OF TIMBER TAX
Tax 213.01 Applicability. This part, as well as Tax 201, and Tax
202, shall apply to all timber tax appeals under
RSA 79:8.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #9538, eff
9-8-09; ss by #10625-B, eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 213.02 Abatement
Applications Filed with the Municipality.
The board shall hear appeals from municipal decisions on timely filed
timber tax abatement applications in accordance with RSA 79:8.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 213.03 Appeals to the Board.
(a)
After having complied with RSA 79:10 and RSA 79:11, an owner may, within
the RSA 79:8 statutory period, modify the “Taxpayer’s Timber Tax Appeal to the
Board of Tax and Land Appeals”, form revised June 2023, known as the “appeal
document” prepared by the board or draft and file a written appeal document
that includes all of the following:
(1) The taxpayer’s name, address, and telephone number;
(2) If applicable, the taxpayer’s representative’s name, address, and telephone
number;
(3) The location
of the property subject to the timber tax, identified by street address, tax
map and lot number, assessment, and operation number;
(4) A copy of the abatement application and
municipality response;
(5) A copy of
the timber tax bill;
(6) A copy
of a map showing harvesting locations and distance;
(7) A copy
of the original and supplemental notice of intent to cut and the report of wood
or timber cut;
(8) The grounds for the appeal with sufficient specificity to
allow the board and the municipality to understand the taxpayer's arguments,
including the taxpayer’s estimate of stumpage values, the price per
MBF/cord/ton of harvested products, or other supporting documents. Conclusory
statements without supporting arguments or data shall be insufficient;
(9) The taxpayer’s signature on the appeal document certifying and
swearing under the penalties of RSA 641:3 that both the abatement application and
the original or supplemental notice of intent to cut and report of wood were
timely filed with the municipality, and the appeal has a good faith basis and
the facts stated are true; and
(10) If applicable, the taxpayer’s representative’s signature on the
appeal document certifying and swearing under the penalties of RSA 641:3 that
all certifications are true, the client has authorized the representation, and
has been sent a copy of the appeal document.
(b)
Pursuant to RSA 79:8, there shall be no filing fee when filing an appeal
with the board.
(c) If the appeal document
is incorrectly completed or lacks sufficient specificity, the board shall
declare the taxpayer in default. The
board shall then order the taxpayer to file
a completed appeal document or to amend
the appeal document within 10 days of the clerk’s date. If the taxpayer fails to comply with such
order, the board shall dismiss the appeal.
(d)
Throughout the appeal, the issues raised by the taxpayer in the timber
tax abatement application and the appeal document may differ, but the grounds
stated in the appeal document shall control the issues before the board.
Source. #7874-B, eff 4-18-03; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 213.04 Filing Deadlines in Timber Tax Appeals.
(a)
The filing deadlines for timber tax appeals shall be as stated in RSA
79:8.
(b)
A timber tax abatement application filed with a municipality or an appeal
filed with the board shall be untimely if it is filed:
(1) After the statutory deadlines; or
(2) On or before the notice of tax date.
(c)
The board shall not extend statutory timelines except as stated in (d)
below, and the board shall dismiss the appeal when the timber tax abatement
application was not timely filed with the municipality. In accordance with Appeal of Gillin,
132 N.H. 311, 313 (1989) and Daniel v. B & J Realty, 134 N.H. 174,
176 (1991), a taxpayer shall timely file an abatement application as a
jurisdictional prerequisite for the board to hear the appeal.
(d)
If a taxpayer’s timber tax abatement application was not timely filed,
the board shall treat the timber tax abatement as timely filed only if the taxpayer
demonstrates all of the following:
(1) The municipality supplied the taxpayer with the
incorrect filing deadline;
(2) The taxpayer was unaware of the correct
filing deadline;
(3) The municipality should have known the taxpayer
would rely on the municipality’s information; and
(4) The taxpayer detrimentally relied on the
municipality’s information such as missing the deadline for filing the timber
tax abatement application with the municipality in accordance with City of
Concord v. Tompkins, 124 N.H. 463, 467-68 (1984).
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 213.05 Checklist to Municipalities.
(a)
Upon receipt of a timely filed appeal, the board shall send the taxpayer
an acknowledgement of its receipt and the municipality a checklist, seeking information
including the following:
(1) A copy of the abatement application,
municipality’s denial letter, the date it was filed with the municipality, and
the date the timber tax bill was sent to the owner;
(2) Copies of the original and supplemental notice
of intent to cut and the report of all wood and timber cut in accordance with
RSA 79:10 and RSA 79:11;
(3) An explanation of the estimate of stumpage
value, including the price per MBF/cord/ton of harvested products, or other
supporting documentation;
(4) Copies of each
assessment-record card for all property owned by the taxpayer;
(5) If applicable, the name, address and
telephone number of the municipal contractor defending the appeal; and
(6) A signature section for the municipality to certify a copy of the
checklist was mailed to the taxpayer or the taxpayer’s representative.
(b)
The municipality shall file the completed checklist within 30 days of
the board’s date on the checklist, copying the taxpayer. If the completed checklist shows the taxpayer
has complied with all timely filing requirements, the board shall process the
appeal.
Source. #7874-B, eff 4-18-03;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 213.06 Hearings.
(a)
Timber tax hearings shall be held at the board’s office.
(b)
The board shall hold prehearing conferences for purposes of preparing
for final hearing and exploring settlement pursuant to RSA 541-A:31, V(c) and
Tax 201.20.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 213.07); ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 213.07 Burden of Proof. In timber tax appeals, the taxpayer shall
have the burden of proving what the proper stumpage value and resulting tax
should have been in accordance with RSA 79:1, III.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 213.08); ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 214 RULES GOVERNING APPEALS OF EXCAVATION TAX
Tax 214.01 Applicability. This part, as well as Tax 201, and Tax 202,
shall apply to all appeals of excavation taxes under RSA 72-B:13.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 214.02 Abatement Applications Filed with the Municipality. The board shall hear appeals from municipal
decisions on abatement applications in accordance with RSA 72-B:13. Therefore, before appealing to the board, the
taxpayer shall have timely filed an abatement application with the
municipality.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 214.03 Appeals to the Board.
(a)
After having complied with RSA 72-B:8 and RSA 72-B:9, an owner may
within the statutory period outlined in RSA 72-B:13, file the “Taxpayer’s RSA 72-B:13
Excavation Tax Appeal to the Board of Tax and Land Appeals”, form revised June
2023, known as the “appeal document” with the proper filing fee under Tax
501.01, or the owner may draft and file their own written appeal document that
includes all of the following:
(1) The taxpayer’s name, address, and telephone
numbers;
(2) If applicable, the taxpayer’s representative’s name, address, and telephone
numbers;
(3) The location of the property subject to the
excavation tax, identified by street address, tax map and lot number, operation
number, and assessment;
(4) Copies of the excavation tax bill, map showing
the location(s) and physical dimensions of the excavation, abatement application,
and municipality response;
(5) A copy of the report and original and
supplemental notice of intent to excavate;
(6) The grounds for the appeal with sufficient specificity to allow the board and the municipality
to understand the taxpayer's arguments. Conclusory statements without
supporting arguments or data shall be insufficient;
(7) The
taxpayer’s signature on the appeal document certifying and swearing under the
penalties of RSA 641:3 that both the abatement application and the original or
supplemental notice of intent to excavate were timely filed with the
municipality, and the appeal has a good faith basis and the facts stated are
true; and
(8) If applicable, the taxpayer’s representative’s signature on the appeal
document certifying and swearing under the penalties of RSA 641:3 that all
certifications are true, the client has authorized the representation, and has
been sent a copy of the appeal document.
(b)
If the appeal document is incorrectly completed or lacks sufficient
specificity, the board shall declare the taxpayer in default. The board shall then order the taxpayer to file
a completed appeal document or to amend the appeal document within 10 days of
the clerk's date. If the taxpayer fails
to comply with such order, the board shall dismiss the appeal.
(c)
Throughout the appeal, the issues raised by the taxpayer in the
abatement application and appeal document may differ, but the grounds stated in
the appeal document shall control the issues before the board.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 214.04 Filing Deadlines in Excavation Tax Appeals.
(a)
The filing deadlines for excavation tax appeals shall be as stated in
RSA 72-B:13.
(b)
An abatement application filed with a municipality or an appeal document
filed with the board shall be untimely filed if it is filed:
(1) After the statutory deadlines; or
(2) On or before the notice of tax date.
(c) The board shall not extend statutory timelines
except as stated in (d) below, and the board shall dismiss the appeal when the
abatement application was not timely filed with the municipality. In accordance with Appeal of Gillin,
132 N.H. 311, 313 (1989) and Daniel v. B & J Realty, 134 N.H. 174,
176 (1991), a taxpayers shall timely file an abatement application as a
jurisdictional prerequisite for the board to hear the appeal.
(d)
If a taxpayer’s abatement application was not timely filed, the board
shall treat the abatement application as timely filed only if the taxpayer demonstrates
all of the following:
(1) The municipality supplied the taxpayer with
the incorrect filing deadline;
(2) The taxpayer was unaware of the correct filing
deadline;
(3) The municipality should have known the taxpayer
would rely on the municipality's information; and
(4) The taxpayer detrimentally relied on the
municipality's information such as missing the deadline for filing the
abatement application with the municipality in accordance with City of
Concord v. Tompkins, 124 N.H. 463, 467 68 (1984).
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 214.05
Checklist to Municipalities.
(a)
Upon receipt of a timely filed appeal, the board shall send the taxpayer
an acknowledgement of its receipt and the municipality a checklist, seeking information
including the following:
(1) Copies of the excavation tax bill and
abatement application, including any maps, and the date and copy of written
denial from the municipality;
(2) Copies of the original and supplemental
notice of intent to excavate and the report of excavated material in accordance
with RSA 72-B:8, RSA 72-B:8-a, and RSA 72-B:9; and
(3) An explanation of how the excavation tax was
calculated and each name listed on the tax bill;
(4) A copy of each
assessment-record card for the property excavated;
(5) If applicable, the name, address, and telephone number of the
municipal contractor
defending the appeal; and
(6) A signature section for the municipality
to certify a copy of the checklist was mailed to the taxpayer or the taxpayer’s representative.
(b)
The municipality shall file the completed checklist within 30 days of
the board’s date on the checklist, copying the taxpayer. If the completed
checklist shows the taxpayer has complied with all timely filing requirements,
the board shall process the appeal.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09); ss by #9538,
eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 214.06 Burden of Proof. In excavation tax appeals, the taxpayer shall
have the burden of proving the volume of earth upon which the assessment was
made was not properly determined in accordance with RSA 72-B:1.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 214.07); ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 215 SPECIFIC RULES
GOVERNING DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT,
QUALIFYING HISTORIC BUILDINGS, FARM STRUCTURES AND LAND UNDER FARM STRUCTURES’,
AND QUALIFYING CHARTERED PUBLIC SCHOOL APPEALS
Tax 215.01 Applicability. This part, as well as Tax 101, Tax 201, and
Tax 202, shall apply to all appeals of discretionary easement, revitalization, betterment
assessment, qualifying historic buildings,
farm structures and land under farm structures’, and qualifying
chartered public school appeals under RSA 79-C, RSA 79-D, RSA 79-E, RSA 79-F:6,
RSA 79-G:5, RSA 79-H:5, and RSA 231:32.
Source. #7874-B, eff 4-18-03;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
Tax 215.02 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document and the
proper filing fee under Tax 501.01 with the board in accordance
with RSA 79-C:5, RSA 79-D:5, RSA 79-E:4, RSA 79-F:6, RSA 79-G:5, RSA 79-H:5,
and RSA 231:32.
(b) Taxpayers shall file their own written appeal document that
includes all of the following:
(1) The taxpayer’s name, address, and telephone
number;
(2) The property or properties for which the assessment is being
appealed, identified by street address, description, assessment, and tax map
and lot number;
(3) A complete and specific statement of the
grounds supporting the appeal; and
(4) Copies of the abatement application
filed with the municipality and the municipality's response.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by
#13711-B, eff 8-2-23
Tax 215.03 Filing Deadlines. The filing deadlines for discretionary
easement,
revitalization, betterment assessment, qualifying historic buildings, farm
structures and land under farm structures, and qualifying chartered public
school appeals shall be as stated in RSA 79-C:5,
RSA 79-D:5, RSA 79-E:4, RSA 79-F:6, RSA 79-G:5, RSA 79-H:5, and RSA 231:32.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23; ss by
#13711-B, eff 8-2-23
Tax 215.04 Checklist to Municipalities.
(a) Upon receipt of a timely filed appeal, the
board shall send the taxpayer an acknowledgement of its receipt and the
municipality a checklist, seeking information including the following:
(1) A complete copy of the abatement application with any maps;
(2) The date the taxpayer filed the abatement application and a copy of the
municipality's decision;
(3) Complete copies of the assessment-record cards for all properties
owned by the taxpayer, whether or not appealed, indicating any lots in current
use;
(4) If applicable, the name, address and telephone number of the
municipal contractor defending the appeal; and
(5) A signature section for the municipality to certify a copy of the
checklist was mailed to the taxpayer or the taxpayer’s representative.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the
taxpayer. If the completed checklist
shows the taxpayer has complied with all timely filing requirements, the board
shall process the appeal.
Source. #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14; ss by #13711-B, eff 8-2-23
Tax 215.05 Burden of Proof. In discretionary easement, revitalization, betterment assessment,
qualifying historic buildings, farm structures and land under farm structures, and qualifying chartered public school appeals, the
taxpayer shall have the burden to prove the municipality’s denial or decision
was either made in bad faith or was discriminatory.
Source. #7874-B, eff 4-18-03;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14; ss by #13711-B, eff 8-2-23
PART Tax 216 RULES GOVERNING RULE
CHANGES
Tax 216.01 Petitions or Board Initiated Rule Changes.
(a) This section shall apply to rule changes
initiated by the board or by any person petitioning the board to adopt, amend,
or repeal the board's rules.
(b)
A petition to adopt, amend, or repeal a rule shall be submitted to the
board's clerk. The clerk shall schedule
a board meeting in compliance with RSA 91-A and present the petition to the
board.
(c)
The board shall:
(1) Notice the petitioner of the
meeting at which the petition will be reviewed;
(2) Consider the petition; and
(3) Request further information,
if necessary.
(d)
Within 30 days of receipt of a request or amended request for
rulemaking, the board shall take one of the following actions:
(1) Initiate the requested
rulemaking procedures, in accordance with this part; or
(2) Deny the request if it is
contrary to the purpose of the underlying statute and respond, in writing,
stating the reasons for denial.
(e)
A petition to adopt, amend, or repeal a rule shall:
(1) Be limited to a single
subject; and
(2) If the petition concerns a
rule, cite the rule in question.
Source. #7153, eff
12-10-99; ss by #8987-B, eff 9-24-07;
ss by #10625-A, eff 6-26-14 (from Tax
212.01); ss by #13711-A, eff 8-2-23
Tax 216.02 Public Comment Hearing.
(a) If the board initiates rulemaking proceedings
under RSA 541-A, or if rulemaking is initiated pursuant to a petition for
rulemaking, the board shall hold at least one public comment hearing pursuant
to RSA 541-A:11.
(b) Notice shall be given at least 20 days prior
to the public comment hearing pursuant to
RSA 541-A:6, I.
(c) The board shall limit the time allowed at
hearing for each person’s comments when necessary to allow all persons with
comments to make them.
(d) The board shall require persons desiring to
make comments to so indicate by signing a roster made available for this
purpose prior to the commencement of the public hearing.
Source. #7153, eff
12-10-99; ss by #8987-B, eff 9-24-07;
ss by #10625-A, eff 6-26-14 (from Tax
212.02); ss by #13711-A, eff 8-2-23
Tax
216.03 Explanation of Proposed or
Adopted Rule.
(a) If requested by an interested person at any
time before 30 days after final adoption of a rule, the board shall issue a
written explanation of the rule pursuant to RSA 541-A:11, VII.
(b) An explanation issued pursuant to this
section shall include:
(1) A concise
statement of the principal reasons for and against the adoption of the rule in
its final form; and
(2) An explanation
of why the board overruled any arguments and considerations against the rule.
Source. #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-A,
eff 6-26-14 (from Tax 212.03); ss by #13711-A, eff 8-2-23
CHAPTER Tax 300 NOTICE OF TAX DATE
PART Tax 301 RULES GOVERNING THE
ESTABLISHMENT OF THE NOTICE OF TAX DATE
Statutory Authority: RSA 71-B:8
Tax 301.01 Applicability. Tax 301 shall apply to the procedures to be
followed and established by the board and municipalities in establishing the
notice of tax date.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff 9-24-07; ss by
#9539, eff 9-8-09; ss by #10626, eff 6-26-14; ss by #13688, eff 7-19-23
Tax 301.02 Definition. "Date of the final tax bill" means,
for the purposes of Tax 301:
(a) In municipalities that bill annually, the
date the municipality mails the tax bills to the taxpayers;
(b) In municipalities that bill semi-annually,
pursuant to RSA 76:15-a, the date the municipality mails the second tax bill to
the taxpayers;
(c) In municipalities operating with an optional
fiscal year, pursuant to RSA 31:94-a or a special legislative act, the date the
municipality mails the first tax bill to the taxpayers, provided that first tax
bill establishes the total tax liability for the tax year and the bill includes
notice that abatements shall be sought from the first bill; and
(d) In municipalities that bill quarterly, pursuant to RSA 76:15-aa, the last date the municipality mails to the
taxpayers the quarterly tax bill due on January 2.
Source.
#5638, eff 9-1-93; ss by #7068, INTERIM,
eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff
9-24-07; ss by #9539, eff 9-8-09; ss by #10626, eff 6-26-14; ss by #13688, eff 7-19-23
Tax 301.03 Procedure. The following procedure shall be followed in
establishing the notice of tax date:
(a) The board shall provide the municipality with
the form described in Tax 301.04 below;
(b) The municipality shall complete the form and return it to the board; and
(c) Upon receipt of the form, the board shall
establish the notice of tax date in accordance with Tax 301.05.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff 9-24-07; ss by #9539,
eff 9-8-09; ss by #10626, eff 6-26-14; ss by #13688, eff 7-19-23
Tax 301.04 Form.
The “Notice of Final Tax Date Form”, revised March, 2023, delivered by
the board to the municipalities shall include the following:
(a) A space for the municipality's name;
(b) A statement concerning the municipality's
obligation under RSA 76:13 to complete the form;
(c) A space for the municipality to indicate the
date the final tax bill was mailed and the frequency of the billing cycle;
(d) A space to indicate whether and when any RSA 76:16-a supplemental
tax warrants were issued; and
(e) A certification section for the tax collector to certify a copy of the
form was sent to the selectmen/assessors.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff 9-24-07; ss by
#9539, eff 9-8-09; ss by #10626, eff 6-26-14; ss by #13688,
eff 7-19-23
Tax 301.05 Establishing the Notice of Tax Date.
(a) Upon receipt of the completed form, the board
shall review it to ensure that it has been completed and signed.
(b) The board shall then establish the notice of tax
date as the day the final tax bill was mailed even if that date is a Saturday,
Sunday, or holiday in accordance with RSA 21:35. The board shall compile and keep a list of
all notice of tax dates.
(c) If a municipality sends out amended tax bills
to all taxpayers, a new notice of tax date shall be set. If a municipality sends a taxpayer an amended
tax bill that increases the taxpayer's taxes, the notice of tax date for that
taxpayer shall be the date established as the day the amended tax bill was sent
to the taxpayer.
Source. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff 9-24-07;
ss by #9539, eff 9-8-09;
ss by #10626, eff 6-26-14; ss by #13688, eff 7-19-23
CHAPTER Tax 400 RULES GOVERNING
EXEMPTION APPLICATIONS TO MUNICIPALITIES
PART Tax 401 EXEMPT ORGANIZATIONS
Tax 401.01 Form Content.
(a)
This section is intended to describe the information required on the “List
of Real Estate on which Exemption is Claimed, Form BTLA A-9”, revised June
2023, pursuant to RSA 72:23-c, and the “Charitable Organization Financial
Statement, BTLA Form A-12”, revised June 2023, pursuant to RSA 72:23, VI. These forms are for the use of municipalities
to obtain information from organizations seeking exemptions under RSA 72:23,
III, RSA 72:23, IV, RSA 72:23, V, RSA 72:23, V-a, and RSA 72:23-a through RSA
72:23-k, except RSA 72:23-c.
(b) Organizations requesting an exemption shall complete
and file a list of real estate and
personal property on which exemption is claimed on the BTLA Form A-9 prescribed by the board and to be
filed annually with the municipality pursuant to RSA 72:23-c, I and which
includes the following:
(1) The applicant’s certification that the information
given is correct;
(2) The name, address, telephone
number, and signature of the applicant, and the date signed;
(3) The name of the municipality
in which the exemption is claimed;
(4) The statutory section under which the exemption is
claimed;
(5) Whether or not the applicant is organized, incorporated, or
legally doing business, or has a principal place of business in New Hampshire,
and if yes, where its principal place of business is located;
(6) Whether or not the applicant has been granted an
exemption from taxation by special act of the legislature since May 7, 1913,
and if it has, the date of that action;
(7) The general purpose for which
the applicant is organized or incorporated;
(8) If the applicant is a religious
organization:
a. Whether it is a regularly
recognized and constituted denomination, creed, or sect; and
b. Its
generally recognized name;
(9) If the applicant is a
charitable organization:
a. What services of public
good or welfare is provided;
b. The beneficiaries of the
services;
c. Whether there is a charge for
the services;
d. An explanation of the charge;
and
e. The purpose for which the
income is used;
(10) A statement of whether the
municipality in which the applicant claims exemption voted prior to April 1,
1958, to grant exemption on property not specifically exempted by RSA 72 and
the total amount of such exemption voted; and
(11) An itemized list of the real
estate and personal property on which exemption is claimed, stating the tax map
and lot number, a description of the property, its primary use and duration,
and, if applicable, its other use and its extent or duration.
(c) Organizations requesting an exemption shall complete
and file a charitable organization
financial statement on the BTLA Form A-12
prescribed by the board and to be filed annually with the municipality pursuant
to RSA 72:23, VI and which includes the following:
(1) The fiscal year of the
organization;
(2) The name of the organization
or society, and the names and addresses of the principal officers;
(3) The name of the municipality
in which the exemption is claimed;
(4) Its Internal Revenue Service
identification number;
(5) The date of registration or
incorporation with the
(6) A financial statement or best
evidence available of the organization's source of income and expenditures in
the preceding fiscal year;
(7) Internal Revenue Service Form
990, or other similar nonprofit information return, if prepared; and
(8) The signature on the form of
the treasurer or principal officer of the organization or society.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff.8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by
#7874-B, eff 4-18-03; ss by #8988, eff 9-24-07; ss by #9539, eff 9-8-09; ss by #10626,
eff 6-26-14; ss by #13688, eff 7-19-23
CHAPTER Tax 500 FILING FEES
PART Tax 501 FEES REQUIRED
Statutory Authority: RSA 71-B:9
Tax 501.01 Fees.
(a) Non-refundable fees shall be as follows:
Table 501.01 Non-Refundable Fees
(1) Property tax appeals
pursuant to RSA 76:16-a or RSA 76:21 |
$ 65.00 |
(2) Property tax appeals in
Unincorporated Towns and Unorganized Places pursuant to RSA 81:5 |
$ 65.00 |
(3) Appeals against each
specific particular parcel not owned by taxpayer pursuant to RSA 71-B:16, I |
$ 65.00 |
(4) Land use
change tax appeals pursuant to RSA 79-A:10 |
$ 65.00 |
(5) Current use appeals,
discretionary easement, revitalization, betterment assessment, qualifying
historic buildings and farm structures and land under farm structures’ appeals pursuant to RSA 79-A:9; RSA 79-B:5; RSA
79-C:5; RSA 79-D:5; RSA 79-E:4; RSA 79-F:6; RSA 79-G:5; or RSA 231:32 |
$ 65.00 |
(6) Municipal-wide reassessment
and corrective actions pursuant to RSA 71-B:16, IV and RSA 71-B:16, V |
$ 65.00 |
(7) DRA appeals pursuant to RSA
21-J:14-g, II; RSA 21-J:28-b; or RSA 71-B:5, II
|
$ 65.00 |
(8) Exemptions, credit or
deferrals appeals pursuant to RSA 72:34-a |
$ 65.00 |
(9) Filing fee for each eminent
domain proceeding against one owner's property pursuant to RSA 498-A:16-a |
$100.00 |
(10) Current use appeal against
land not owned by taxpayer pursuant to RSA 79-A:12, I |
$ 10.00 |
(11) Copies of material, per
page, pursuant to RSA 91-A:4 |
$ 0.25 |
(12) All other appeals or
petitions as provided in RSA 71-B:9 |
$ 65.00 |
(13) Excavation tax appeals
pursuant to RSA 72-B:13 |
$ 65.00 |
(14) Appeals of an assessment
of a residence located in an industrial or commercial zone pursuant to RSA 75:14 or
reclassification pursuant to RSA 75:16 |
$ 40.00 |
(15) Information on compact
disc, per disc, pursuant to |
$ 30.00 |
(b) If a party fails to supply the board with the
required number of copies or fails to copy the other party and the board copies
the other party, the board shall bill
the party for copying.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; amd
by #6762, eff 7-1-98; amd by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd
by #7874-B, eff 4-18-03; ss by #8988, eff 9-24-07; ss by #9539, eff 9-8-09; ss by #10626,
eff 6-26-14; ss by #13688, eff 7-19-23
Tax 501.02 Waiver of Fees. When a party is financially unable to pay any
fee, that party may file a request for waiver of the fee. Such request shall be accompanied with a financial
affidavit, listing the party's income and expenses. The board shall grant the waiver when it
concludes the party cannot pay the fee due to financial hardship.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
ss by #4684, eff 10-19-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8988, eff 9-24-07;
ss by #9539, eff 9-8-09;
ss by #10626, eff 6-26-14; ss by #13688, eff 7-19-23
APPENDIX
Rule |
Statute |
Tax 100 |
|
(Specific
sections implementing specific statutes are listed below.) |
RSA 541-A:7 |
Tax 101.01 |
RSA 71-B:5 |
Tax 101.02 |
RSA 71-B:5 |
Tax 102.01 |
RSA 76:16, RSA
79-A:10 |
Tax 102.02 |
RSA 541-A:16,
I(a) |
Tax 102.03 |
RSA 71-B:7-a |
Tax 102.04 |
RSA 71-B:5 |
Tax 102.05 |
RSA 541-A:16,
I(a) |
Tax 102.06 |
RSA 231:32 |
Tax 102.07 |
RSA 541-A:16,
I(a) |
Tax 102.08 |
RSA 71-B:14, RSA
498-A:15 |
Tax 102.09 |
RSA 71-B:14, RSA
498-A:15 |
Tax 102.10 |
RSA 498-A:2, II |
Tax 102.11 |
RSA 498-A:2, III |
Tax 102.12 |
RSA 21-J:28-b,
VI, RSA 71-B:9, RSA 76:16-a, RSA 76:17-b, RSA 498-A:26-a
and b |
Tax 102.13 |
RSA 79-A:5, RSA
79-A:9, RSA 79-B:5 |
Tax 102.14 |
RSA 21-J:1 |
Tax 102.15 |
RSA 21-J:28-b,
IV |
Tax 102.16 |
RSA 498-A:5 |
Tax 102.17 |
RSA 541-A:16,
I(a) |
Tax 102.18 |
RSA 79-C, RSA
79-D, RSA 79-E, RSA 79-F, RSA 79-G |
Tax 102.19 |
RSA 498-A |
Tax 102.20 |
RSA 71-B:5, II |
Tax 102.21 |
RSA 498-A |
Tax 102.22 |
RSA 72-B:4, RSA
72-B:13 |
Tax 102.23 |
RSA 72, RSA
72:34-a |
Tax 102.24 |
RSA 541-A:36 |
Tax 102.25 |
RSA 541-A:31,
VI, RSA 541-A:33 |
Tax 102.26 |
RSA 21-J:28-b,
VII, RSA 76:16-e, RSA 80:55, RSA 498-A:4, I and II |
Tax 102.27 |
RSA 541-A:16,
I(a) |
Tax 102.28 |
RSA 541-A:16,
I(a) |
Tax 102.29 |
RSA 79-A:7, RSA
79-A:10 |
Tax 102.30 |
RSA 21:8 |
Tax 102.31 |
RSA 541-A:16, I(a) |
Tax 102.32 |
RSA 21-J:14-b |
Tax 102.33 |
RSA 541-A:16,
I(a) |
Tax 102.34 |
RSA 72:1-d, II,
RSA 76:1-a, II and III |
Tax 102.35 |
RSA 541-A:31 |
Tax 102.36 |
RSA 71-B:16, RSA
75:14, RSA 76, RSA 81:5 |
Tax 102.37 |
RSA 21-J:14-b |
Tax
102.38 |
RSA
71-B:5, I; RSA 21-J:28-b, IV |
Tax
102.39 |
RSA
76:16, RSA 76:16-a, RSA 74 |
Tax
102.40 |
RSA
79:8 |
Tax
103.01 |
RSA
21-J:3, XIII, RSA 21-J:28-b, IV, RSA 71-B, RSA 71-B:5, II, RSA 71-B:11, RSA
71-B:16, |
Tax
103.02 |
RSA
71-B:15, RSA 498-A:16 |
Tax
104.01 |
RSA
91-A:4 |
|
|
Tax
201 (Specific
sections implementing specific statutes are listed below.) |
RSA
541-A:7, RSA 541-A:16, I(b) |
Tax 201.01 |
RSA 541-A:30-a,
RSA 541-A:31 |
Tax 201.02 |
RSA 541-A:36 |
Tax 201.03 |
RSA 21:8, RSA 21:35,
RSA 21-J:28-b, VII, RSA 76:16-e, RSA
80:55, III, |
Tax 201.04 |
RSA 541-A:16,
I(b) |
Tax 201.05 |
RSA 541-A:16,
I(b) |
Tax 201.06 |
RSA 541-A:16,
I(b) |
Tax 201.07 |
RSA 71-B:7-a,
RSA 311:7 |
Tax 201.08 |
RSA 498-A:2, RSA
498-A:5 |
Tax 201.09 |
RSA 311 |
Tax 201.10 |
RSA 541-A:16,
I(b) |
Tax 201.11 |
RSA 541-A:16,
I(b) |
Tax 201.12 |
RSA 76:16 |
Tax 201.13 |
RSA 71-B:7-a,
RSA 311 |
Tax 201.14 |
RSA 541-A:16, I(b) |
Tax 201.15 |
RSA 541-A:16,
I(b) |
Tax 201.16 |
RSA 641:1, RSA
641:2, RSA 641:3 |
Tax 201.17 |
RSA 541-A:16,
I(b) |
Tax 201.18 |
RSA 71-B:5, RSA
491:8-a, RSA 641:1, RSA 641:2, RSA
641:3, |
Tax 201.19 |
RSA 71-B:8 |
Tax 201.20 |
RSA 541-A:31,
V(c) |
Tax 201.21 |
RSA 541-A:16,
I(b) |
Tax 201.22 |
RSA 541-A:16,
I(b)(2) |
Tax 201.23 |
RSA 541-A:31, V |
Tax 201.24 |
RSA 21-J:28-b, IV,
RSA 71-B:11, RSA 76:16-a, RSA 76:17, RSA 79-A:9, VI |
Tax 201.25 |
RSA 71-B:9, RSA
516, RSA 516:3 |
Tax 201.26 |
RSA 541-A:30-a,
III(h) |
Tax 201.27 |
RSA 71-B, RSA
541-A, RSA 541-A:32, RSA 541-A:32, III |
Tax 201.28 |
RSA 541-A:16,
I(b), RSA 541-A:31, RSA 541-32, III, RSA 71-B:7 |
Tax 201.29 |
RSA 71-B:7, RSA
91-A:4, RSA 498-A:20, RSA 541-A:31, RSA 541-A:31,
VII |
Tax 201.30 |
RSA 71-B:7, RSA
541-A:33, II |
Tax 201.31 |
RSA 541-A:16,
I(b) |
Tax 201.32 |
RSA 71-B:7, RSA
541-A:33, II |
Tax 201.33 |
RSA 541-A:16,
I(b) |
Tax 201.34 |
RSA 541-A:16,
I(b) |
Tax 201.35 |
RSA 541-A:16,
I(b) |
Tax 201.36 |
RSA 5:40 |
Tax 201.37 |
RSA 541:3, RSA
541:4, RSA 541:5, RSA 541:6 |
Tax 201.38 |
RSA 71-B:9 |
Tax 201.39 |
RSA 21-J:28-b,
VI, RSA 71-B:9, RSA 76:17-b, RSA 498-A:26-a |
|
|
|
|
Tax 202-216 (Specific
sections implementing specific statutes are listed below.) |
RSA 541-A:7, RSA
541-A:16, I(b) |
Tax 202.01 – Tax
202.02 |
RSA 51:7, RSA
71-B:16, I, II, RSA 72-B:13, RSA 72:34-a, RSA 76:16, RSA 76:16-a, RSA 79:8,
RSA 79-A, RSA 79-A:9, RSA 79-A:10, RSA 79-B, RSA 79-C, RSA 79-D, RSA 79-E,
RSA79-F, RSA 79-G, RSA 81:5, RSA 231:32 |
Tax 202.03 |
RSA 76:16, RSA
76:16-a |
Tax 202.04 |
RSA 71-B:8 |
Tax 202.05 |
RSA 71-B:8, RSA
541-A:31 |
Tax 202.06 |
RSA 76:17-a, RSA
76:17-d |
Tax 202.07 |
RSA 76:13, RSA
80:32, RSA 80:69 |
Tax 202.08 |
RSA 71-B:12, RSA
541:3, RSA 541:4, RSA 541:6 |
Tax 203.01 |
RSA 76 |
Tax 203.02 |
RSA 76:16, RSA
76:16-a |
Tax 203.03 |
RSA 76:16-a |
Tax 203.04 |
RSA 76:1-a, RSA
76:16, RSA 76:16-a |
Tax 203.05 |
RSA 75:8, RSA
75:8, II, RSA 76:16, RSA 76:16-a, RSA 76:17-c |
Tax 203.06 |
RSA 76:16-a, II |
Tax 203.07 |
RSA 541-A:31, V,
RSA 541-A:38 |
Tax 203.08 |
RSA 541-A:16,
I(b) |
Tax 203.09 |
RSA 541-A:30-a,
III(d) |
Tax 203.10 |
RSA 21-J:14-b,
III(c) |
Tax 204.01 |
RSA 72 |
Tax 204.02 |
RSA 72:33 |
Tax
204.03 |
RSA
72:34-a, RSA 74:17, II |
Tax 204.04 |
RSA 541-A:16,
I(b) and RSA 74:7-a, I |
Tax 204.05 |
RSA 541-A:30-a,
III(d) |
Tax 205.01 |
RSA 541-A:16,
I(b) |
Tax 205.02 |
RSA 79-A:10 |
Tax 205.03 |
RSA 79-A:10 |
Tax 205.04 |
RSA 79-A:10 |
Tax 205.05 |
RSA 541-A:16,
I(b), RSA 74:7-a, I |
Tax 205.06 |
RSA 541-A:30-a,
III(d) |
Tax 206.01 |
RSA 79-A, RSA
79-B |
Tax 206.02 |
RSA 79-A:9, RSA
79-B:5 |
Tax 206.03 |
RSA 79-A:9, RSA
79-B:5 |
Tax 206.04 |
RSA 79-A:9, II |
Tax 206.05 |
RSA 541-A:30-a,
III(d) |
Tax 207.01 |
RSA 71-B:7-a |
Tax 207.02 |
RSA 71-B:7-a,
RSA 76:16, RSA 76:16-a, RSA 83-F |
Tax 207.03 |
RSA 71-B:7-a |
Tax 207.04 |
RSA 71-B:7-a,
RSA 71-B:9 |
Tax 207.05 |
RSA 71-B:7-a |
Tax 207.06 |
RSA 71-B:7-a |
Tax 207.07 |
RSA 71-B:7-a |
Tax 207.08 |
RSA 71-B:7-a |
Tax 207.09 |
RSA 71-B:7-a |
Tax 207.10 |
RSA 71-B:6, RSA
71-B:7-a |
Tax 207.11 |
RSA 71-B:7-a,
RSA 541-A:31 |
Tax 207.12 |
RSA 71-B:7-a,
RSA 541-A:30-a, III(e) |
Tax 207.13 |
RSA 71-B:7-a,
RSA 541-A:31, V |
Tax 207.14 |
RSA 71-B:7-a |
Tax 207.15 |
RSA 71-B:7-a,
RSA 71-B:12, RSA 541, RSA 541-A:30, I |
Tax 208.01 |
RSA 71-B:16, RSA
75: 16, RSA 79-A:12 |
Tax 208.02 |
RSA 71-B:9, RSA
71-B:16, I, RSA 71-B:16, II, RSA 75:16, RSA 79-A:12, I |
Tax 208.03 |
RSA 71-B:16, I,
RSA 71-B:16, II, RSA 75:16, RSA 79-A:12, I |
Tax 208.04 |
RSA 71-B:16, IV,
RSA 71-B:16-a |
Tax 208.05 |
RSA 21-J:3, XXV,
RSA 71-B:16, III, RSA 71-B:16, IV, RSA 71-B:16-a |
Tax 208.06 |
RSA 71-B:16-a,
RSA 71-B:17 |
Tax 208.07 |
RSA 79-A:12, IV |
Tax 208.08 |
RSA 79-A:12, RSA
79-A:12, III, RSA 79-A:12, IV, RSA 79-A:13 |
Tax 208.09 |
RSA 71-B:16, RSA
79-A:12, I, RSA 510:10, RSA 510:12 |
Tax 208.10 |
RSA 71-B:16, IV,
RSA 79-A:12, IV |
Tax 209.01 |
RSA 21-J:9-a, V,
RSA 21-J:14-g, RSA 21-J:28-b, IV, RSA 77-B:22, RSA 78:31-a, RSA 82:16-a, RSA
83-F:8, RSA 162-A, RSA 162-I, RSA 198:60 |
Tax 209.02-Tax
209.03 |
RSA 541-A:16,
I(b), RSA 21-J:28-b, IV, RSA 21-J:9-a, V, RSA 77-B:22, RSA 78:31-a, RSA
83-F:8 RSA 162-A:24, RSA 162-I:15, RSA 198:54 |
Tax 209.04 |
RSA 541-A:30-a,
III(d) |
Tax 210.01 |
RSA 498-A |
Tax 210.02 |
RSA 498-A:5, RSA
498-A:7, RSA 510:13, RSA 510:14 |
Tax 210.03 |
RSA 498-A:5,
III, RSA 498-A:7, II |
Tax 210.04 |
RSA 498-A:9-a,
RSA 498-A:9-b |
Tax 210.05 |
RSA 471-C, RSA
498-A:4, RSA 498-A:11, RSA 498-A:11, III |
Tax 210.06 |
RSA 498-A:25 |
Tax 210.07 |
RSA 541-A:16,
I(b)(2) |
Tax 210.08 |
RSA 71-B:7, RSA
498-A:16 |
Tax 210.09 |
RSA 541-A:31, V |
Tax 210.10 |
RSA 498-A:20,
RSA 541-A:31, VII |
Tax 210.11 |
RSA 336:1, RSA
524:1-b |
Tax 210.12 |
RSA 541-A:30-a,
III(d) |
Tax 210.13 |
RSA 71-B:9, RSA
498-A:26, RSA 498-A:26-a; RSA 498-A:27 |
Tax 211.01-Tax
211.02 |
RSA 71-B:5, II |
Tax 211.03 |
RSA 71-B:5, II,
RSA 541-A:16(b)(2) |
Tax
211.04 |
RSA
541-A:30-a, III(d) |
Tax
212.01 |
RSA
75:14, RSA 75:16, RSA 91-A, RSA 541-A:4 |
Tax 212.02 |
RSA 541-A:6, I,
RSA 541-A:11, RSA 541-A:11, VII |
Tax 212.03 |
RSA 541-A:6, I,
RSA 541-A:11; RSA 541-A:11, VII |
Tax 213.01 |
RSA 79:8 |
Tax 213.02 |
RSA 79:8 |
Tax 213.03 |
RSA 79:8, RSA
79:10, RSA 79:11 |
Tax 213.04 |
RSA 79:8 |
Tax 213.05 |
RSA 79:10, RSA
79:11 |
Tax 213.06 |
RSA 71-B:7, RSA
541-A:31, V(c) |
Tax 213.07 |
RSA 79:1, III,
RSA 541-A:30-a, III(d) |
Tax 214.01 |
RSA 72-B:13 |
Tax 214.02 |
RSA 72-B:13 |
Tax 214.03 |
RSA 72-B:8, RSA
72-B:9, RSA 72-B:13 |
Tax 214.04 |
RSA 72-B:13 |
Tax 214.05 |
RSA 72-B:8, RSA
72-B:9 |
Tax 214.06 |
RSA 72-B:1, RSA
541-A:30-a, III(d) |
Tax 215.01 |
RSA 79-C, RSA
79-D, RSA 79-E, RSA 79-F, RSA 79-G, RSA 79-H, RSA 231:32 |
Tax 215.02 |
RSA 79-C:5, RSA
79-D:5, RSA 79-E:4, RSA 79-F:6, RSA 79-G:5, RSA 79-H:5, RSA 231:32 |
Tax 215.03 |
RSA 79-C:5, RSA
79-D:5, RSA 79-E:4, RSA 79-F:6, RSA 79-G:5, RSA 79-H:5, RSA 231:32 |
Tax 215.04 |
RSA 79-C, RSA
79-D, RSA 79-E, RSA 79-F, RSA 79-G, RSA 79-H, RSA 231:32, RSA 541-A:16, I(b) |
Tax 215.05 |
RSA 541-A:30-a,
III(d) |
Tax 216.01 |
RSA 75:14 |
Tax 216.02 |
RSA 75:11, RSA
75:14 |
Tax 216.03 |
RSA 75:11, RSA
75:14 |
Tax 216.04 |
RSA 75:11 |
Tax 216.05 |
RSA 541-A:30-a,
III(d) |
|
|
Tax
300 |
|
(Specific
sections implementing specific statutes are listed below.) |
RSA 541-A:7, RSA
541-A:16, I(b) |
Tax 301.01 |
RSA 71-B:8 |
Tax 301.02 |
RSA 31:94-a, RSA
76:1-a, RSA 76:15-a |
Tax 301.03 |
RSA 21:35, RSA
76:13 |
Tax 301.04 |
RSA 76:13 |
Tax 301.05 |
RSA 21:35 |
Tax 400 |
|
(Specific
sections implementing specific statutes are listed below.) |
RSA 541-A:7, RSA
541-A:16, I(b) |
Tax 401.01 |
RSA 72:23-a-k,
RSA 72:23, III, RSA 72:23, IV, RSA 72:23, V, RSA 72:23, V-a, RSA 72:23, VI |
Tax
500 (Specific
sections implementing specific statutes are listed below.) |
RSA
541-A:7, RSA 541-A:16, I(b) |
Tax
501.01 |
RSA
21-J:14-g, II, RSA 21-J:28-b, RSA 71-B:5, II, RSA 71-B:9, RSA 71-B:16, I, RSA
71-B:16, IV, RSA 71-B:16, V, RSA 72-B:13, RSA 72:34-a, RSA 75:14, RSA 75:16,
RSA 76:16-a, RSA 76:21, RSA 79-A:9,
RSA 79-A:10, RSA 79-A:12; RSA 79-B, RSA 79-C:5, RSA 79-D:5, RSA 79-E:4, RSA
79-F, RSA 81:5, RSA 91-A:4, RSA 231:32, RSA 498-A:16-a |
Tax
501.02 |
RSA
541-A:16, I(b) |