, 300 & 500 Various Section of Administrative Rules of the Board of Tax and Land Appeals

This part, as well as Tax 201, shall apply to all eminent domain proceedings and shall be followed to provide a fair and efficient procedure for handling such cases. RSA 498-A states many of the procedures to be followed, and the parties shall follow RSA 498-A. Tax 201.24 and Tax…

(a) To determine who should be named as a condemnee, the condemnor shall perform a title search at the appropriate registry of deeds and shall contact the tax collector in the municipality where the property is located. The condemnor shall update the initial title search simultan…

(a) The declaration shall only be amended or corrected in accordance with RSA 498-A:5, III. (b) The condemnor or condemnee shall move to amend or correct a declaration, stating the proposed amendment and the reason therefor. If the condemnor files the motion, the proposed amended…

(a) Preliminary objections shall be filed in accordance with RSA 498-A:9-a and RSA 498-A:9-b. (b) The board shall stay any just compensation proceedings while an RSA 498-A:9-b preliminary objection is pending. Notes N.H. Admin. Code § Tax 210.04 #2943, eff 12-31-84; EXPIRED 12-31…

(a) When paying to the board the damage deposit required by RSA 498-A:11, the condemnor shall file a damage deposit that:(1) Complies with all applicable Tax 201 rules; (2) States the deposit amount; (3) Certifies the deposit is the condemnor's good faith estimate of the just com…

The board shall hold an RSA 498-A:25 hearing on the apportionment of damages if a motion is filed, stating the facts and issues underlying the request. Notes N.H. Admin. Code § Tax 210.06 #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12…

Except by board leave, parties shall be limited to no more than 10 comparables per residential property and 20 comparables per nonresidential property. Parties may move for leave, at least 4 weeks prior to the hearing, to use more comparables, and the board shall grant the motion…

(a) If the condemnee fails to attend a preliminary objection hearing, the board shall deny the preliminary objection. (b) Unless the parties agree to a hearing elsewhere, just compensation hearings shall be held in the county where the property is located in accordance with RSA 4…

(a) Settlements between the parties shall be encouraged in accordance with RSA 541-A:31, V. Parties shall attempt to settle a matter before it is scheduled for a hearing. If a settlement is reached, the parties shall promptly notify the board by telephone and file a settlement ag…

The board shall cause an accurate record of the hearing to be made in accordance with RSA 498-A:20 and RSA 541-A:31, VII. Notes N.H. Admin. Code § Tax 210.10 #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…

If the board's just compensation award exceeds the damage deposit, the condemnor shall pay the condemnee interest on the excess award at the statutory rate calculated from the declaration filing date to the payment date in accordance with RSA 524:1-b and RSA 336:1. Notes N.H. Adm…

In eminent domain proceedings, the condemnor shall have the burden of proving, by a preponderance of the evidence, that the amount offered will justly compensate the condemnee in accordance with Fortin v. Manchester Housing Authority, 133 N.H. 154, 157 (1990) and State v. Garceau…

(a) If neither the condemnor nor the condemnee appeals from the award of the board as provided in RSA 498-A:27, the board shall award costs to the prevailing party in accordance with RSA 498-A:26-a. (b) A motion for costs shall be filed no earlier than 20 days but no later than 4…

This part, as well as Tax 101 and Tax 201, shall apply to all appeals of the DRA determinations of equalized valuation under RSA 71-B:5, II. Tax 201.19 and Tax 201.37 shall not apply in this part. Notes N.H. Admin. Code § Tax 211.01 #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-…

(a) A municipality shall, within the statutory period and in writing, file an appeal of its equalized valuation with the board along with the proper filing fee under Tax 501.01. (b) The municipality shall include the following it its appeal document:(1) The municipality's name, c…

(a) Upon receipt of the municipality's appeal, the board shall: (1) Determine if the appeal was timely filed; and (2) Send a copy of the appeal to the DRA. (b) If the appeal was timely filed, the board shall hold a telephone conference with the municipality and DRA to determine:(…

The municipality shall have the burden to prove the DRA erred in calculating the equalized valuation. Notes N.H. Admin. Code § Tax 211.04 #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 #…

This part, as well as Tax 201, shall apply to appeals of residences located in an industrial or commercial zone under RSA 75:14, or reclassification under RSA 75:16. Notes N.H. Admin. Code § Tax 212.01 #7153, eff 12-10-99; ss by #8987-B, eff 9-24-07 Amended byVolume XXXIV Number …

(a) The board shall hear appeals from municipal decisions denying, in whole or in part, an application made pursuant to RSA 75:11 to appraise a residence at its current use as a residence in an industrial or commercial zone. (b) A taxpayer shall, within the statutory period outli…

The filing deadlines for an appeal of an assessment of a residence located in an industrial or commercial zone shall be as stated in RSA 75:11 and RSA 75:14. Notes N.H. Admin. Code § Tax 212.03 #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09 Amended byVolume XXXIV Number 28, Filed …

(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:(1) The date the taxpayer filed the application for classification; (2) A complete copy of …

The taxpayer shall have the burden of proving the assessment was disproportionate or illegal, resulting in the taxpayer paying a disproportionate share of taxes in accordance with Appeal of Town of Sunapee, 126 N.H. 214, 217 (1985). Notes N.H. Admin. Code § Tax 212.05 Amended byV…

This part, as well as Tax 201, and Tax 202, shall apply to all timber tax appeals under RSA 79:8. Notes N.H. Admin. Code § Tax 213.01 #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #9538, eff 9-8-09 Amended byVolume XXXIV Number 28, Filed July 10…

The board shall hear appeals from municipal decisions on timely filed timber tax abatement applications in accordance with RSA 79:8. Notes N.H. Admin. Code § Tax 213.02 #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09 Amended byVolume XXXIV Number 28, Fil…

(a) After having complied with RSA 79:10 and RSA 79:11, an owner may, within the RSA 79:8 statutory period, modify the "Taxpayer's Timber Tax Appeal to the Board of Tax and Land Appeals", form revised June 2023, known as the "appeal document" prepared by the board or draft and fi…

(a) The filing deadlines for timber tax appeals shall be as stated in RSA 79:8. (b) A timber tax abatement application filed with a municipality or an appeal filed with the board shall be untimely if it is filed:(1) After the statutory deadlines; or (2) On or before the notice of…

(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:(1) A copy of the abatement application, municipality's denial letter, the date it was file…

(a) Timber tax hearings shall be held at the board's office. (b) The board shall hold prehearing conferences for purposes of preparing for final hearing and exploring settlement pursuant to RSA 541-A:31, V(c) and Tax 201.20. Notes N.H. Admin. Code § Tax 213.06 #7874-B, eff 4-18-0…

In timber tax appeals, the taxpayer shall have the burden of proving what the proper stumpage value and resulting tax should have been in accordance with RSA 79:1, III. Notes N.H. Admin. Code § Tax 213.07 #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Tax 213.08); ss by #…

This part, as well as Tax 201, and Tax 202, shall apply to all appeals of excavation taxes under RSA 72-B:13. Notes N.H. Admin. Code § Tax 214.01 #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09 Amended byVolume XXXIV Number 28, Filed July 10, 2014, Prop…

The board shall hear appeals from municipal decisions on abatement applications in accordance with RSA 72-B:13. Therefore, before appealing to the board, the taxpayer shall have timely filed an abatement application with the municipality. Notes N.H. Admin. Code § Tax 214.02 #7874…

(a) After having complied with RSA 72-B:8 and RSA 72-B:9, an owner may within the statutory period outlined in RSA 72-B:13, file the "Taxpayer's RSA 72-B:13 Excavation Tax Appeal to the Board of Tax and Land Appeals", form revised June 2023, known as the "appeal document" with th…

(a) The filing deadlines for excavation tax appeals shall be as stated in RSA 72-B:13. (b) An abatement application filed with a municipality or an appeal document filed with the board shall be untimely filed if it is filed: (1) After the statutory deadlines; or (2) On or before …

(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:(1) Copies of the excavation tax bill and abatement application, including any maps, and th…

In excavation tax appeals, the taxpayer shall have the burden of proving the volume of earth upon which the assessment was made was not properly determined in accordance with RSA 72-B:1. Notes N.H. Admin. Code § Tax 214.06 #7874-B, eff 4-18-03; ss by #8987-A, eff 9-24-07 (from Ta…

This part, as well as Tax 101, Tax 201, and Tax 202, shall apply to all appeals of discretionary easement, revitalization, betterment assessment, qualifying historic buildings, farm structures and land under farm structures', and qualifying chartered public school appeals under R…

(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document and the proper filing fee under Tax 501.01 with the board in accordance with RSA 79-C:5, RSA 79-D:5, RSA 79-E:4, RSA 79-F:6, RSA 79-G:5, RSA 79-H:5, and RSA 231:32. (…

The filing deadlines for discretionary easement, revitalization, betterment assessment, qualifying historic buildings, farm structures and land under farm structures, and qualifying chartered public school appeals shall be as stated in RSA 79-C:5, RSA 79-D:5, RSA 79-E:4, RSA 79-F…

(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking information including the following:(1) A complete copy of the abatement application with any maps; (2) The date the taxpayer f…

In discretionary easement, revitalization, betterment assessment, qualifying historic buildings, farm structures and land under farm structures, and qualifying chartered public school appeals, the taxpayer shall have the burden to prove the municipality's denial or decision was e…

(a) This section shall apply to rule changes initiated by the board or by any person petitioning the board to adopt, amend, or repeal the board's rules. (b) A petition to adopt, amend, or repeal a rule shall be submitted to the board's clerk. The clerk shall schedule a board meet…

(a) If the board initiates rulemaking proceedings under RSA 541-A, or if rulemaking is initiated pursuant to a petition for rulemaking, the board shall hold at least one public comment hearing pursuant to RSA 541-A:11. (b) Notice shall be given at least 20 days prior to the publi…

(a) If requested by an interested person at any time before 30 days after final adoption of a rule, the board shall issue a written explanation of the rule pursuant to RSA 541-A:11, VII. (b) An explanation issued pursuant to this section shall include: (1) A concise statement of …