Section 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.N.H. Admin. Code § Tax 203.03
#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)
Adopted 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.