Abatements
Any person aggrieved by the assessment of a tax by the selectmen or assessor may file for an abatement. Abatement applications may not be filed until after the last tax bill has been sent by the municipality, and must be received or postmarked by March 1st.
Municipalities may abate taxes for “good cause shown.” RSA 76:16. Good cause is generally established by showing an error in the assessment calculation or a disproportionate assessment. Good cause can also be established by showing poverty and inability to pay the tax.
If the abatement application is based on disproportionate assessment, the taxpayer has the burden to show how the assessment was disproportionate. Because a property’s market value is a crucial issue, taxpayers must have an opinion of the market value estimate. This value estimate can be shown by obtaining an appraisal or presenting sales of comparable properties.