A New Hampshire property owner believes her home has been over-assessed by the local assessor, resulting in an unfairly high property tax bill. She wants to challenge the assessment. Under New Hampshire law, what is the correct first step she must take to formally contest the assessment?
Correct Answer
B) File an abatement application with the local assessing officials (selectmen or assessors) by March 1 of the year following the assessment.
Under RSA 76:16, a property owner who believes their property has been improperly assessed must first file an abatement application with the local assessing officials — the board of selectmen (in towns) or the assessors (in cities) — by March 1 of the tax year following the assessment. This is the mandatory first step in NH's property tax appeal process. If the local officials deny the abatement or fail to act, the owner may then appeal to the NH Board of Tax and Land Appeals (BTLA) or to Superior Court under RSA 76:16-a and RSA 76:17.
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