If I disagree with my assessment after a hearing, what are my options?

If any property owner believes their assessment is unfair and wishes to appeal for abatement, they shall be first appeal to the assessing officials in writing, within sixty (60) days of the notice of the tax bill (RSA 76:16). Forms for this purpose may be obtained in the Assessing Office. If dissatisfied with the decision of the local assessing authority, or the taxpayer does not receive a decision, the taxpayer may exercise one of the following options:

  1. The taxpayer may appeal to the Board of Tax and Land Appeals, 107 Pleasant Street, Concord, New Hampshire 03301 in writing within six (6) months of the notice of the tax bill, with a payment of an application fee as set by the Board (RSA 76:16-a).
  2. The taxpayer may appeal by petition to the Superior Court in the county in which the property is located in writing, within six (6) months of the notice of the tax bill (RSA 76:17).

NOTE: An appeal to the State Board of Tax and Land Appeals shall be deemed a waiver of any right to petition to the Superior Court (RSA 71-B:11).

There is an interest rate of 12% per annum which will be charged on all property taxes not paid by the due dates as specified on the tax bill and the filing of a request for review of the assessment will not waive this penalty (RSA 76:13).