An abatement application for the previous tax year must be filed with the Assessing Department no later than March 1.
If the abatement request is based on disproportionate or over-assessment, the taxpayer has the burden of proof and must demonstrate:
The property’s market value as of the assessment date; and
That the property’s equalized assessed value exceeded its market value.
Filing an abatement application does not stay the collection of taxes. Taxes must be paid as assessed while the application is under review.
If an abatement is granted, a refund with interest will be issued.
The municipality has until July 1 to grant or deny an abatement application. If the application is denied or not acted upon by July 1 then the applicant may file an appeal with either the Board of Land and Tax Appeals (RSA 76:16-a) or the Rockingham County Superior Court (RSA 76:17), but not both.
An appeal must be filed:
No earlier than:
The date the municipality issues its decision on the abatement application; or
July 1 following the notice of tax if the municipality has not responded; and
No later than September 1 following the notice of tax.
