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

(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 abatement application, and the municipality response, and the date the ab…

(a) After determining the appeal was timely filed, the board shall issue an order requiring the parties to mediate to attempt to settle or narrow the disputed issues. (b) The order shall establish a 120 day deadline for the parties or their authorized representative to mediate an…

(a) The purpose of this section is to enable the board to efficiently and effectively hear appeals that involve common types of properties and common issues of fact or law. (b) The board shall consolidate appeals for hearing based on property type, value, location, or such other …

(a) In property tax appeals, 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). (b) In property ta…

(a) In property tax appeals, the assessment-record cards used by the municipality shall be understandable by the board and the taxpayer. If codes or abbreviations are used on the cards, the municipality shall, at or before the hearing, provide the board and the taxpayer with an e…

This part, as well as Tax 201, and Tax 202, shall apply to all exemption, credit, or deferral appeals. Notes N.H. Admin. Code § Tax 204.01 #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;…

(a) Filing a timely application for exemption, credit, or deferral shall be a jurisdictional prerequisite for the board to hear an appeal. (b) To qualify for an exemption, credit, or deferral, the taxpayer shall, as of April 1 for the appealed tax year, own the property, and be i…

(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the proper filing fee under Tax 501.01 with the board. (b) The taxpayer shall complete and file the "Taxpayer's RSA 72:34-a Exemption, Deferral or Tax Credit App…

(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 dates the taxpayer filed the application for exemption or credit and was denied, wh…

The taxpayer shall have the burden to prove it was entitled to the statutory exemption, credit, or deferral for the year under appeal. Notes N.H. Admin. Code § Tax 204.05 #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,…

This part, as well as Tax 201, and Tax 202, shall apply to land use change tax (LUCT) appeals. Notes N.H. Admin. Code § Tax 205.01 #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 #…

(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 da…

(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the proper filing fee under Tax 501.01 with the board after the municipality's decision or lack of decision in accordance with RSA 79-A:10. (b) The Taxpayers sha…

(a) The filing deadlines for LUCT appeals shall be as stated in RSA 79-A:10. (b) Tax 203.04(b), (c), and (d) shall apply to LUCT appeals with the notice of tax date defined in Tax 102.34. Notes N.H. Admin. Code § Tax 205.04 #2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 1…

(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 abatement application; (2) Complete copies of the asses…

In LUCT appeals, the taxpayer shall have the burden to prove the municipality erred in assessing the tax or in assessing the tax amount. Such challenges may include challenges to the change in use date used by the municipality, and the property's full value as determined by the m…

This part, as well as Tax 201, and Tax 202, shall apply to current use and conservation restriction assessment appeals under RSA 79-A and RSA 79-B. Notes N.H. Admin. Code § Tax 206.01 #2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90 New. #5638, eff 9-1-93; ss by #7…

(a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the proper filing fee under Tax 501.01 with the board in accordance with RSA 79-A:9 and RSA 79-B:5. (b) Taxpayers may either complete and file the "Taxpayer's RS…

The filing deadlines for current use and conservation restriction assessment appeals shall be as stated in RSA 79-A:9 and RSA 79-B:5. Notes N.H. Admin. Code § Tax 206.03 #2943, eff 12-31-84; EXPIRED 12-31-90 New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-1…

(a) Upon receipt of a timely filed appeal, the board shall send the taxpayer an acknowledgement of its receipt and themunicipality a checklist, seeking information including the following:(1) A complete copy of the current use or conservation restriction assessment application wi…

In current use and conservation restriction assessment appeals, the taxpayer shall have the burden to prove the municipality erred in denying, in whole or part, the taxpayer's current use or conservation restriction assessment application. Notes N.H. Admin. Code § Tax 206.05 #563…

(a) The purpose of this part is to ensure individuals act appropriately and adequately in representing taxpayers before municipalities and the board pursuant to RSA 71-B:7-a. Tax 207 shall govern the conduct of tax representatives and the actions to be taken upon board review or …

(a) The following definitions shall apply to this part:(1) "Board review" means the action initiated by a written summary of the board's concerns regarding a tax representative's noncompliance with RSA 71-B:7-a or Tax 207.03; (2) "Commonly represent" means, within a calendar year…

(a) Tax representatives shall: (1) Possess a working knowledge of the statutes, rules, and case law relating to property taxation and abatement; (2) Possess a working knowledge of valuation principles and methods or employ individuals with such knowledge; (3) Act honestly in carr…

(a) A complainant shall include the following information in the complaint:(1) The complainant's name, address, and phone number; (2) The complainant's source of knowledge about the tax representative; (3) Whether the complainant is filing as an individual or on behalf of an enti…

(a) Complaints, board review, and board sanctions shall be based on the following: (1) Failure to comply with Tax 207.03 standards of conduct; (2) Commission of an act or omission involving dishonesty, fraud, or misrepresentation that is substantially related to the qualification…

(a) If the board finds a tax representative failed to comply with RSA 71-B:7-a, or Tax 207.03, or both, the board shall, based on the severity of the non-compliance, impose one or more of the following sanctions.: (1) Require the tax representative to participate in remedial acti…

(a) Upon receipt of a complaint or a board review, the board shall serve a copy of the Tax 207.04 complaint or Tax 207.02(a)(1) written summary of the board's concerns, along with an order of notice, on the tax representative by certified mail, return receipt requested. (b) The t…

(a) The board shall initiate any complaint investigation it deems appropriate. (b) Complaint investigations shall be conducted by the board staff but not by the board members. (c) Upon commencement of a complaint investigation, the board shall inform the tax representative about …

(a) Upon receipt of the tax representative's response, the lapse of the 20 days if no response is filed by the tax representative, and the conclusion of any complaint investigation, the board shall conduct a preliminary review of the entire file. (b) If the preliminary review con…

The board quorum for preliminary review and adjudicative hearings shall be 2 members. Notes N.H. Admin. Code § Tax 207.10 #2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss …

(a) Hearing notice for the adjudicative hearing shall be sent to the complainant and the tax representative and shall be posted in 2 public places. (b) The adjudicative hearing shall be conducted in the following order: (1) Opening statement by the chairman of the board with a su…

(a) After the adjudicative hearing, the board shall issue a written decision. (b) If the board finds, by a preponderance of the evidence, that the tax representative's actions do not comply with RSA 71-B:7-a and Tax 207.03, an order of violation and sanction pursuant to Tax 207.0…

Nothing in this part shall prohibit the board or the tax representative from seeking and obtaining an informal settlement of a disciplinary proceeding. A settlement agreement signed by the tax representative and the board shall have the same effect as a final, non-appealable orde…

(a) When the board revokes a tax representative's right to act as a tax representative, the tax representative may, no earlier than one year after the board order, seek reinstatement. (b) A request for reinstatement shall state with specificity why the revocation should be lifted…

(a) Pursuant to RSA 71-B:12 and RSA 541, the appeal by a tax representative from any board order under this part shall be to the New Hampshire supreme court. (b) The complainant shall have no right to file a rehearing motion or an appeal. (c) Pursuant to RSA 541-A:30, I, if the b…

This part, as well as Tax 201, shall apply to RSA 71-B:16 orders for reassessment and RSA 79-A:12 or RSA 75:16 orders for reclassification. Notes N.H. Admin. Code § Tax 208.01 #4684, eff 10-19-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss b…

(a) A written complaint filed under RSA 71-B:16, I, RSA 71-B:16, II, RSA 75:16, or RSA 79-A:12, I shall include the following and the proper filing fee under Tax 501.01:(1) The complainant's name, address, and telephone number; (2) The name and address of the property owner again…

(a) If the board receives a complaint made pursuant to RSA 71-B:16, I or when it comes to the attention of the board from any source pursuant to RSA 71-B:16 II, RSA 75:16, or RSA 79-A:12, I, the board shall: (1) Notify the property owner against whom the complaint was filed; (2) …

(a) A petition filed under RSA 71-B:16, IV shall meet the requirements of this rule and be filed with the proper filing fee under Tax 501.01. (b) A petitioner shall either use the "Petition to the Board of Tax and Land Appeals Pursuant to RSA 71-B:16, IV" form, revised June 2023,…

(a) Whenever a petition or complaint is filed pursuant to RSA 71-B:16, IV or RSA 21-J:3, XXV or whenever the board initiates a proceeding pursuant to RSA 71-B:16, III, the board shall:(1) Notify the municipality of the proceeding pursuant to RSA 71-B:16, III or IV; (2) For petiti…

(a) If the board orders a municipal wide reassessment, the municipality shall file periodic progress reports with the board, signed by the statutory assessing officials of the municipality, of the steps taken to comply with the reassessment order, copying the lead petitioners. (b…

(a) A petition filed under RSA 79-A:12, IV shall be filed with the appropriate filing fee under Tax 501.01 and:(1) Be captioned on each page: "To the Board of Tax and Land Appeals - Petition for Municipal-Wide Reclassification of Current Use Assessments Pursuant to RSA 79-A:12, I…

(a) Whenever a petition is filed pursuant to RSA 79-A:12, IV or the board initiates a proceeding pursuant to RSA 79-A:12, III, the board shall: (1) Notify the municipality of the proceeding pursuant to RSA 79-A:12, III or IV; (2) For petitions pursuant to RSA 79-A:12, IV, order t…

(a) Service of notice of the petition for reassessment or reclassification on a town shall be made by mailing the notice to the town clerk and one selectman. (b) Service of notice of the petition for reassessment or reclassification on a city shall be made by mailing the notice t…

(a) In proceedings conducted pursuant to RSA 71-B:16, IV and RSA 79-A:12, IV, at least one, but not more than 2 petitioners, shall be designated as the lead petitioners. (a) Notices and orders shall only be provided to the lead petitioners who shall be solely responsible for comp…

This part, as well as Tax 201, shall apply to all appeals of the department of revenue administration (DRA) decisions under RSA 21-J:9-a, V; RSA 21-J:14-g; RSA 21-J:28-b, IV; RSA 77-B:22; RSA 78:31-a; RSA 82:16-a; RSA 83-F:8; RSA 162-A; RSA 162-I; and RSA 198:60. Notes N.H. Admin…