How to file a tax abatement

DEADLINES

The “notice of tax” means the date the board of tax and land appeals (BTLA) determines the last tax bill was sent by the municipality. (If your municipality bills twice annually, you must apply after the bill that
establishes your final tax liability and not before.)


Step One: Taxpayer must file the abatement application with the municipality by March 1 following the notice of tax.


Step Two: Municipality has until July 1 following the notice of tax to grant or deny the abatement application.


Step Three: Taxpayer may file an appeal either at the BTLA (RSA 76:16-a) or in the superior court (RSA 76:17), but not both.

An appeal must be filed:


1) no earlier than:
a) after receiving the municipality’s decision on the abatement application;
or
b) July 1 following the notice of tax if the municipality has not responded to the abatement
application; and
2) no later than September 1 following the notice of tax.

Bill Chaisson
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