New Hampshire Administrative Code

"Abatement review" means to make an assessment recommendation to the municipal assessing officials or to make a change to an assessment that is in response to an abatement request from a taxpayer. Notes N.H. Admin. Code § Asb 301.01 #8399, eff 7-28-05; ss by #10093, eff 2-28-12 A…

"Appraisal" means the act or process of developing a market value estimate of property which will be used as the basis for valuation, fulfilling a municipality's statutory duties relative to property tax administration including, but not limited to those pursuant to RSA 75:1. Not…

"Appraisal work" means the act or process of developing and making a market value estimate of property, or an adjustment to an assessment, which shall be used as the basis for the valuation of a municipality in accordance with statutory requirements including, but not limited to,…

"Appraiser" means any person, firm, company, or corporation who makes an appraisal, an assessment, or provides appraisal work and meets one of the following conditions: (a) Is certified by the department of revenue administration (DRA) in accordance with RSA 21-J:14-f; or (b) Is …

(a) Completing all requirements of a course or workshop with designated credit hours pertaining to appraisal of real estate for tax purposes offered or approved by, but not limited to: (1) International Association of Assessing Officers; (2) American Society of Appraisers; (3) Am…

"Assessing services" means the making of appraisals, reappraisals, assessments, or providing other services on behalf of municipal assessing officials for the statutory administration of property valuation and assessment including, but not limited to those pursuant to RSA 75:1. N…

"Assessment" means an estimate of the quality, amount, size, features, or worth of real estate which is used as a basis for a municipalities' valuation in accordance with statutory requirements including, but not limited to those pursuant to RSA 75:1. Notes N.H. Admin. Code § Asb…

"Assessor" means any person, who is certified by the DRA as an assessor assistant, assessor, or assessor supervisor, who works on behalf of a municipality to: (a) Value real estate for ad valorem tax purposes; (b) Provide appraisal work; or (c) Provide assessing services. Notes N…

"Bad faith" means dishonesty of belief or purpose, evasion of the spirit of the bargain, lack of diligence, willful rendering of an imperfect performance, abuse of a power to specify terms and interference with, or failure to cooperate in, the other party's performance. Notes N.H…

"Certification" means the process of applying for and meeting the experience and education requirements for the level of approval sought pursuant to RSA 21-J:14-f. Notes N.H. Admin. Code § Asb 301.10 #8399, eff 7-28-05; ss by #10093, eff 2-28-12 (from Asb 301.04) Amended by Volum…

"Commissioner" means the commissioner of the department of revenue administration or the commissioner's designee. Notes N.H. Admin. Code § Asb 301.11 #8399, eff 7-28-05; ss by #9026-B, eff 11-16-07 (from Asb 301.06); ss by #10093, eff 2-28-12 (from Asb 301.05) Amended by Volume X…

"Commissioner's review and determination" means the DRA review of factors relevant to a charge of misconduct pursuant to Asb 308.13, and the disciplinary action taken by the DRA pursuant to Asb 308.14 and RSA 21-J;14-g, against any person, for failure to comply with the rules ado…

"Company" means the person, contractor, firm, or corporation with which the municipality has proposed or executed a contract or agreement for assessing services. Notes N.H. Admin. Code § Asb 301.13 #8399, eff 7-28-05; ss by #9026-B, eff 11-16-07 (from Asb 301.08); ss by #10093, e…

"Complainant" means a person who has filed a written charge of misconduct. Notes N.H. Admin. Code § Asb 301.14 #8399, eff 7-28-05; ss by #9026-B, eff 11-16-07 (from Asb 301.09); ss by #10093, eff 2-28-12 (from Asb 301.08) Amended by Volume XXXIX Number 24, Filed June 13, 2019, Pr…

"Contract" means any agreement between the municipality and the contractor for making appraisals, reappraisals, assessments, or for appraisal work on behalf of a municipality within the state of New Hampshire. Notes N.H. Admin. Code § Asb 301.15 #10093, eff 2-28-12 Amended by Vol…

"Contractor" means the person, firm, company, or corporation with which the municipality has executed a contract or agreement for assessing services. Notes N.H. Admin. Code § Asb 301.16 #10093, eff 2-28-12 Amended by Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776…

"Cyclical inspection" means the process of a systematic measure and listing of all properties within a municipality over a specified period of time. The term includes "data collection" and "data verification." Notes N.H. Admin. Code § Asb 301.17 #10093, eff 2-28-12 Amended by Vol…

"Cyclical revaluation" means the process of combining a full statistical revaluation of the entire municipality with a cyclical inspection process. Notes N.H. Admin. Code § Asb 301.18 #10093, eff 2-28-12 Amended by Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, …

"Data collection" means the inspection, measuring, or listing of property within a municipality. The term includes data verification. Notes N.H. Admin. Code § Asb 301.19 #10093, eff 2-28-12 Amended by Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/…

"Deceit-fraud" means an intentional act of: (a) Deception in order to secure an unlawful gain; (b) Deception pertaining to contractual procurement or fulfillment; or (c) Concealment of, or making a false impression of, a material fact, including when attempting to procure DRA cer…

"Decertification" means the action taken, pursuant to RSA 21-J:14-g, I, by the commissioner to remove a person's DRA certification. Notes N.H. Admin. Code § Asb 301.21 #8399, eff 7-28-05; ss by #9026-B, eff 11-16-07 (from Asb 301.10); ss by #10093, eff 2-28-12 (from Asb 301.09) A…

"Department (DRA)" means the New Hampshire department of revenue administration, 109 Pleasant Street, Concord NH. Notes N.H. Admin. Code § Asb 301.22 #10093, eff 2-28-12 Amended by Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/20…

"Equivalent" means a determination by the DRA that: (a) The individuals' educational and professional work experience meets, or exceeds, all of the requirements to be a DRA-certified building measurer and lister or a DRA-certified property assessor assistant; or (b) A course meet…

"Ethics" means the moral principles, values, and standards that govern the professional conduct in appraisal practice. The term includes "ethical". Notes N.H. Admin. Code § Asb 301.24 #10093, eff 2-28-12 Amended by Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, …

"Executed" means to transact, agree to, carry into effect, sign or act upon a contract or agreement to perform assessing services for a municipality. The term includes "executing". Notes N.H. Admin. Code § Asb 301.25 #8399, eff 7-28-05; ss by #9026-B, eff 11-16-07 (from Asb 301.1…

"Final field review" means the final comprehensive review of newly established values utilizing a parcel by parcel field review for the entire municipality, the affected property, or the classes of property to: (a) Ensure that the properties are valued at their highest and best u…

"Full revaluation" means the revaluation of all taxable and nontaxable properties in a municipality, with a complete measure and listing of all taxable and nontaxable properties to occur at the same time of the establishment of the new base year, to arrive at full and true value …

"Full statistical revaluation" means the process of a revaluation of all taxable and nontaxable properties in a municipality, using existing property data, to arrive at full and true value as of April 1. The term includes "statistical update" and "statistical reassessment." Notes…

'Improvement" means any physical change to either land or to buildings that might affect value. Notes N.H. Admin. Code § Asb 301.29 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by Volume XLI Number 45,…

"In-house assessor" means an appraiser that has been hired to perform appraisal work as an employee of the municipality. Notes N.H. Admin. Code § Asb 301.30 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended…

"Listing" means recording a description of the interior, exterior, and attributes of any improvements or the recording of the description of land features and attributes. The term includes "list". Notes N.H. Admin. Code § Asb 301.31 Derived from Volume XXXIX Number 24, Filed June…

"Malfeasance" means an intentional act which is unlawful. Notes N.H. Admin. Code § Asb 301.32 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by Volume XLI Number 45, Filed November 10, 2021, Proposed by …

"Market analysis" means the study and processes utilized to determine the response of buyers and sellers of real estate, in a geographic area, to various data elements through the analysis of cost data, income data, and sale transactions in the performance of mass appraisal. Note…

"Mass appraisal" means the utilization of standard commonly recognized techniques to value a group of properties as of a given date, using standard appraisal methods, employing common data and providing for statistical testing. Notes N.H. Admin. Code § Asb 301.34 Derived from Vol…

"Measure" means the physical inspection, verification, recording, or sketching of the exterior dimensions and attributes of any improvements made to a property. Notes N.H. Admin. Code § Asb 301.35 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effec…

"Misconduct" means: (a) A dereliction of duty; (b) A violation of appraisal practice ethical standards, such as, but not limited to: (1) New Hampshire assessing standards board (ASB); (2) International Association of Assessing Officers (IAAO); (3) New Hampshire Association of Ass…

"Misfeasance" means the improper execution of an act of lawful duty, or contractual obligation, which infringes upon the rights and privileges of third persons. Notes N.H. Admin. Code § Asb 301.37 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effec…

"Municipal assessing officials" means those charged by law with the duty of assessing taxes and being the: (a) Governing body of a municipality; (b) Board of assessors or selectmen of a municipality; or (c) County commissioners of an unincorporated place. Notes N.H. Admin. Code §…

"Municipality" means a city, town, or unincorporated place. Notes N.H. Admin. Code § Asb 301.39 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by Volume XLI Number 45, Filed November 10, 2021, Proposed b…

"Nonfeasance" means the total omission or total neglect of a required duty. Notes N.H. Admin. Code § Asb 301.40 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by Volume XLI Number 45, Filed November 10, …

"On-line course" means those courses offered by qualified entities by way of the internet in a non-classroom setting. Notes N.H. Admin. Code § Asb 301.41 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by…

"Partial update" means the process of analyzing market sales throughout the entire municipality to identify and implement needed value changes to the affected areas, or classes of property, to bring those properties to the municipality's general level of assessment utilizing the …

"Qualified entities" means instructional providers approved by the DRA. Notes N.H. Admin. Code § Asb 301.43 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by Volume XLI Number 45, Filed November 10, 2021…

"Recertification" means written notification to the DRA that the applicant wishes to remain certified at their approved level, or recertified to another level, by providing any necessary documentation as required by the Asb 300 rules. Notes N.H. Admin. Code § Asb 301.44 Derived f…

"Respondent" means a DRA-certified person against whom a charge of misconduct has been filed. Notes N.H. Admin. Code § Asb 301.45 Derived from Volume XXXIX Number 24, Filed June 13, 2019, Proposed by #12776, Effective 5/9/2019, Expires 5/9/2029. Amended by Volume XLI Number 45, F…

"Requirements of a course" to obtain certification by the DRA means successful completion of a classroom, live on-line or self-study course, which is determined by the DRA to meet the educational criteria, offered by qualified entities. Notes N.H. Admin. Code § Asb 301.46 Derived…

"Revaluation" means the act of re-estimating the worth of real estate of the entire municipality using standard appraisal methods, calibration of the computer assisted mass appraisal (CAMA) tables and models, establishment of a new base year with a USPAP-compliant report, and pro…