Section Tax 205.02 - Abatement Application Filed with the Municipality(a) The board shall hear appeals from municipal decisions on abatement applications in accordance with RSA 79-A:10. Therefore, before appealing to the board, the taxpayer shall have filed a timely abatement application with the municipality. For LUCT appeals, the notice of tax date shall be the date the municipality sends the taxpayer the land use change tax bill.(b) The taxpayer shall complete and file with the municipality the "Taxpayer's RSA 79-A:10 Land Use Change Tax Abatement Application to the 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, and telephone numbers;(2) If applicable, the taxpayer's representative's name, address, and telephone numbers;(3) The property or properties for which an abatement is sought, identified by street address, description, assessment, and tax map and lot number;(4) The land use change date, event causing change, assessment at time of change, and tax amount due;(5) A copy of the land use change tax bill; (6) A complete and specific statement of the grounds supporting the application with the comparables relied upon by the taxpayer;(7) 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;(8) If applicable, the taxpayer's representative's signature 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(9) 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 municipality shall, within the statutory period, review all abatement applications in accordance with RSA 79-A:10, II.(e) 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 79-A:10. 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 205.02
#2256, eff 1-2-83; ss by #2943, eff 12-31-84; ss by #4589, eff 3-24-89; ss 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.