Abatement application for tax year 2016 must be filed with the Assessing Department no later than March 1, 2017.
If the abatement application is based on disproportionate assessment or over assessed the taxpayer has the burden to show how the assessment was disproportionate. To carry this burden the taxpayer must show:
- What the property was worth (market value) on the assessment date;
- The property's equalized assessment exceeded the property's market value.
This application does not stay the collection of taxes; taxes should be paid as assessed.
If an abatement is granted, a refund with interest will be made.
The municipality has until July 1, 2017 to grant or deny the abatement application.
The applicant may file an appeal either at the Board of Land and Tax Appeals BTLA (RSA 76:16-a) or in the Rockingham County Superior Court (RSA 76:17), but not both.
An appeal must be filed;
No earlier than:
- After receiving the municipality's decision on the abatement application;
- July 1, 2017 following the notice of tax if the municipality has not responded to the abatement application;
No later than:
- September 1, 2017 following the notice of tax.