Section Tax 203.05 - Pending Appeals, Effect of Ordered Assessment, and Appeals for Subsequent Years(a) The purpose of this section is to detail the effect the board's abatement decisions have on other tax years.(b) The following definitions shall apply only to this section:(1) "Decision" means either a written decision by the board or a settlement agreement signed and filed in accordance with Tax 201.23, but does not include a withdrawal, even if based on a settlement agreement, unless the agreement is filed with the board with the withdrawal;(2) "General reassessment" means the process undertaken by a municipality to reassess all property in the municipality, and which:a. Includes:1. Collecting anew or verifying existing physical data through reinspection and remeasurement;2. Analyzing market data; and3. Appraising all property at the same percentage of market value; andb. Does not include annual or periodic adjustments to assessments that are the result of a simple factoring or multiplication of existing assessments without an accompanying market analysis.(3) "Good faith reason or adjustment" means a change made to an ordered assessment due to: a. Omission or error on the assessment-record card;b. Physical change to the property;c. Adjustments to property strata after analysis of sales and assessment data;d. Change in highest and best use; ore. Other changes affecting value pursuant to RSA 75:8, II;(4) "Original appeal" means the initial property tax appeal filed with the board by a taxpayer or the taxpayer's successor, seeking an abatement due to overassessment, where the appealed assessment has not been appealed before or where the appeal is based on reasons not stated in an earlier appeal;(5) "Original tax year" means the tax year for which an original appeal was filed;(6) "Subsequent appeal" means any property tax appeal with the board by the taxpayer or the taxpayer's successor that filed an original appeal, seeking an abatement for overassessment on the same property for a subsequent tax year; and(7) "Subsequent tax year(s)" means the tax year(s) after the original tax year until there is a general reassessment and includes tax years while the appeal is pending and tax years after the decision is issued.(c) For an original appeal, the board shall only consider and issue a decision on the assessment for the original tax year. The board shall not consider or issue a decision on subsequent tax years unless a subsequent appeal was filed and consolidated with the original appeal.(d) For subsequent appeals: (1) If a decision has not been issued on the original appeal, the board shall consider and issue a decision on the assessments for the original tax year and the subsequent tax years from which the subsequent appeals were taken, but the board shall not issue a decision on any other tax year; and(2) If a decision has been issued on the original appeal, the board shall consider the assessments for the subsequent tax years from which the subsequent appeals were taken.(e) When the board grants an abatement due to overassessment, the municipality shall use the ordered assessment for subsequent tax years and the board shall retain jurisdiction in accordance with RSA 76:17-c.(f) The municipality shall adjust the ordered assessment for the subsequent tax years if there is a good faith reason for such adjustment in accordance with RSA 75:8 and RSA 76:17-c.(g) When the board issues a decision granting an abatement on the original appeal, the municipality shall, within 2 months of the clerk's date on the initial decision or the decision on any rehearing motion, issue an abatement based on the ordered assessment for the original appeal and abatements based on the ordered assessment with any good faith adjustment for any subsequent tax year(s) for which the notice of tax has been given in accordance with RSA 76:16 and RSA 76:17-c.(h) To receive the benefits of RSA 76:17-c and (e), (f), and (g) above, the taxpayer shall not be required to file an abatement application with the municipality for subsequent years unless the taxpayer intends to file a subsequent appeal.(i) If the municipality fails to comply with (e), (f), or (g) above, the taxpayer may file a motion to enforce compliance. A motion asserting noncompliance with paragraph (f) shall be filed within the timelines set for appeals under RSA 76:16-a. A motion asserting noncompliance with paragraph (g) shall be filed no earlier than 2 months and a day after the clerk's date on the decision and no later than 4 months after the clerk's date on the decision.(j) Whenever an enforcement motion is filed, the municipality shall respond within 30 days. (k) In deciding the motion, the board shall only consider evidence on whether the municipality had a good faith reason for not using the ordered assessment. The board shall not receive any other evidence or arguments. The municipality shall have the burden to make a showing that a good faith reason existed for not using the ordered abatement. If such a showing is made, the burden shall shift to the taxpayer to prove no good faith reason existed.(l) If a taxpayer elects to file an appeal for a subsequent tax year, the taxpayer shall comply with RSA 76:16 and RSA 76:16-a.(m) An appeal for a subsequent year shall be required when the original appeal or subsequent appeal will not protect the taxpayer's rights, which includes, but is not limited to, the following: (1) The taxpayer wants to raise issues or arguments not stated in the original appeal;(2) The taxpayer wants to appeal other property not appealed in the original appeal; and(3) The assessment appealed in the original appeal has changed significantly due to a good faith reason or adjustment.N.H. Admin. Code § Tax 203.05
#2256, eff 1-2-83; ss by #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; amd by #7874-B, eff 4-18-03; 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.