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Frequently Asked Questions > What is the Property Appraisal Division?
 
 

What is the Property Appraisal Division?
The Property Appraisal Division in responsible for assisting and training municipal officials on the appraisal and assessment of real property, Timber tax, and Excavation tax; providing special appraisal services to state agencies.

What is the basis for property tax assessment in New Hampshire?
RSA 75:1 How Appraised. Except with respect to open space land appraised pursuant to RSA 79-A:5 (current use) and residence appraised pursuant to RSA 75:11 (in commercial zone), the selectmen shall appraise all taxable property at its full and true value in money as they would appraise the same in payment of a just debt due from a solvent debtor, and shall receive and consider all evidence that may be submitted to them relative to the value of the property, the value of which cannot be determined by personal examination.

What can I do if I believe my property is over assessed?
If, in good faith, you believe your property is over assessed you may apply in writing on a form prescribed by the NH Board of Tax and Land Appeals (BTLA) Access the BTLA Web site to the selectmen or assessing officials for an abatement of the tax, no later than the March 1st following the date of notice. The selectman have until July 1st to grant or deny the application in writing. Failure to notify you of a decision by July 1st constitutes a denial of your request. If the selectmen neglect or refuse to so abate, you may, after the filing of the annual inventory of polls & taxable property and upon payment of a $65 filing fee, appeal in writing to the Board of Tax and Land Appeals or NH Superior Court on or before September 1st after the date of notice of tax.

In a dispute of property tax assessment, who has burden of proof?
RSA 76:16 Annotation 6. Burden of Proof. Plaintiff's in tax abatement cases have the burden of proving disproportionately with respect to other property in the municipality, by a preponderance of the evidence.

When applying for the Elderly Exemption and the disabled Exemption, what documents must I submit to the assessing officials and must the documents be kept confidential?
RSA 72:34, II. For those exemptions having income or asset limitations, the assessing officials may request two copies of any of the following, as needed, to verify eligibility. Any documents submitted shall be considered confidential, handled so as to protect the privacy of the applicant, and returned to the applicant at the time a decision is made on the application. The documents are:

(a) Federal Income Tax form;
(b) State interest and dividends tax form; and
(c) Property tax inventory form filed in any other town.

What must be included in net income when determining if I qualify for the Elderly Exemption?
RSA 72:39-a-(b) The net income shall be determined by deducting from all moneys received, from any source including social security or pension payments, the amount of any of the following or the sum thereof:

(a) Life insurance paid on the death of an insured;
(b) Expenses and costs incurred in the course of conducting a business enterprise;
(c) Proceeds from the sale of assets.

Who qualifies for the standard veteran's tax credit in New Hampshire?
The standard veteran's tax credit shall be $50 subtracted each year from the residential property tax bill. This amount is $100 in those towns which have formally adopted the higher amount. Every resident of this state who served not less than 90 days in the armed forces of the US in any qualifying war or armed conflict listed in RSA 72:28, and who was honorably discharged, or an officer honorably separated from the service; or the spouse or surviving spouse of such resident is eligible.

If the total of tax credits and tax exemptions to which I am entitled exceeds my property tax bill, must the town pay me the difference?
No. Tax credits and tax exemptions only give relief to the extent of the tax liability of the taxpayer.

Who determines the interest rate that is charged for overdue property taxes?
The legislature determined, in RSA 76:13, that the interest rate for late taxes would be 12 percent. However, once a tax lien had been placed on the property, the interest rate changes to 18 percent (RSA 80:69).

I want to buy property tax liens in New Hampshire. How can I do that?
Currently, there are no New Hampshire communities which have elected to conduct tax sales or transfer tax liens within the 2-year redemption period.

For timber tax purposes, what is taxable?
Timber on all landownership is taxable at 10% of the stumpage value at the time of cutting. The only exceptions are shade and ornamental trees, sugar orchards, nursery stock, Christmas trees, firewood for the manufacture of maple syrup and 20 cords of firewood for domestic heating and/or 10 thousand board feet of saw logs for personal use by the landowner within the state. You do not have to wait for the paperwork from the state before work can begin as long as the town has signed the Intent to Cut form. Even if you do not end up cutting anything, you still need to file a Report of Cut.

If we are excavating on our own property and not selling our gravel commercially, are we subject to paying the gravel tax?
Incidental excavations as described under RSA 155-E:2-a, I, (a) & (b) which do not remove more than 1000 cubic yards of earth from the site are exempt from the excavation tax and filing the Notice of Intent to Excavate. Excavation that removes more than 1000 cubic yards is taxable whether it is sold or given away.

What is the Debt Limit for my town/village/district or precinct?
This is located in our Equalization Survey Booklet. You can also find the current ratio for your town/city there.

Can you help me address my concerns with my Selectmen?
No.

How do I get to the Property Appraisal Division?
Map and directions.Adobe Acrobat Reader Symbol

Adobe Acrobat Reader Symbol Adobe Acrobat Reader format. You can download a free reader from Adobe.

 


 

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