Section 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).N.H. Admin. Code § Tax 203.02
#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)
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10625-B, Effective 6/26/2014, Expires6/26/2024.Amended by Number 37, Filed September 14, 2023, Proposed by #13711-B, Effective 8/2/2023, Expires 8/2/2033.