Fillable Abatement-application-appeal-to-btla TAXPAYER=S RSA 76:16 a PROPERTY TAX APPEAL

Fill Online, Printable, Fillable, Blank Abatement-application-appeal-to-btla TAXPAYER=S RSA 76:16 a PROPERTY TAX APPEAL Form

Use Fill to complete blank online TOWN OF ALLENSTOWN (NH) pdf forms for free. Once completed you can sign your fillable form or send for signing. All forms are printable and downloadable.

Abatement-application-appeal-to-btla TAXPAYER=S RSA 76:16 a PROPERTY TAX APPEAL

On average this form takes 16 minutes to complete

The Abatement-application-appeal-to-btla TAXPAYER=S RSA 76:16 a PROPERTY TAX APPEAL form is 6 pages long and contains:

  • 3 signatures
  • 11 check-boxes
  • 48 other fields

Country of origin: US
File type: PDF

U.S.A. forms for Town of Allenstown

BROWSE TOWN OF ALLENSTOWN (NH) FORMS

Related forms
Fill has a huge library of thousands of forms all set up to be filled in easily and signed.
Fill in your chosen form
Sign the form using our drawing tool
Send to someone else to fill in and sign.
find another form
 
TAXPAYER’S RSA 76:16-a PROPERTY TAX APPEAL
TO THE BOARD OF TAX AND LAND APPEALS
INSTRUCTIONS
1. Complete the appeal form by typing or printing legibly in ink.
2. File this appeal document with BTLA within the RSA 76:16-a deadlines (see below), but only
after applying, in
writing, for an abatement with the municipality.
DEADLINES:
The following deadlines apply to the vast majority of appeals, but exceptions are also
listed below. The “notice of tax” refers to the date the 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.
EXCEPTIONS:
1.
If your municipality’s final tax bill was sent out after December 31 (as determined by the BTLA),
the above deadlines are modified as follows (RSA 76:1-a; RSA 76:16-d, II):
Step One: 2 months after notice of tax;
Step Two: 6 months after notice of tax; and
Step Three: 8 months after notice of tax.
2.
For appeals to the BTLA only and not
the superior court, “if the date for filing . . . falls upon a
Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next
business day.” RSA 80:55, III; RSA 76:16-e. The date filed with the BTLA shall be either the date
of hand delivery, postmark or receipted overnight delivery service. Tax 102.26.
FORM COMPLETION GUIDELINES:
1. SECTIONS A & B. Until the BTLA is otherwise informed in writing by the person(s) named in
this appeal (“Party”), all orders, notices and communications shall be made to: a) the Party’s(ies’)
listed address and phone num
ber; or b) the representative’s address and phone number. Section B
needs to be completed only if a representative will be appearing on behalf of the Party(ies).
2. SECTION C. List only the properties you are appealing and for which an abatement application
was filed with your municipality. The same form may be used to appeal more than one property,
provided the properties are all in common ownership. For example, if John and Jane Smith jointly
own two properties, they only need to file one appeal. But, if they own one property jointly and
Jane owns one property by herself, a separate appeal must be filed for each property.
3. SECTION F. Taxes may be abated “for good cause shown.” RSA 76:16. Good cause is generally
established by showing an error in the assessment calculation or a disproportionate assessment.
Good cause can also be established by showing poverty and inability to pay the tax. State with
specificity each of the reasons you intend to rely on in presenting your appeal. The appeal will be
restricted to the grounds stated. If you also intend to rely upon an appraisal as the grounds of your
appeal, you shall so state in Section F, and, if currently available, provide it with the appeal.
4. SECTION G. The taxpayer has the burden of proof to show the assessment was disproportionate. To
carry this burden the taxpayer must show: a) what the property was worth (market value) on the
assessment date; and b) the property’s equalized assessment exceeded the property’s market value. To
calculate the equalized assessment, simply divide the assessment by the municipality’s equalization
ratio (assessment/ ratio).
Examples
: $150,000 (assessment) ÷.96 (equalization ratio) = $156,250 equalized assessment;
$150,000 (assessment) ÷1.20 (equalization ratio) = $125,000 equalized assessment.
Because a
property
’s market value is a crucial issue, taxpayers must have an opinion of the market
value estimate. This value estimate can be shown by
obtaining an appraisal
or
presenting sales of
comparable properties.
OTHER INFORMATION:
The BTLA has an information packet that answers many commonly asked questions. You may
obtain the information packet by clicking on the Property Tax page or by
calling (603) 271-
2578.
In addition to the information packet, the BTLA’s website has other information that may be helpful,
including the board’s administrative rules and filing deadlines. Please refer to the rules for more
details regarding BTLA procedures. The BTLA staff cannot give legal advice to either taxpayers or
municipalities.
Please note this appeal process pertains to a single
tax year. Disputes with the municipality in a
future year ma
y require filing additional abatement applications and appeals.
RSA 76:16-a PROPERTY TAX APPEAL TO BOARD OF TAX AND LAND APPEALS
TAX YEAR APPEALED: __________
MUNICIPALITY: _________________
SECTION A. Party(ies) Appealing (Owner(s)/Taxpayer(s))
Name(s):
Mailing Address(es):
Telephone No.(s): (Home)
__________ (Cell) __________ (Work) _________ (Email) _____________
SECTION B. Party’s(ies’) Representative if other than Person(s) Appealing (Also Complete Section A)
Name(s):
Mailing Address:
Telephone No.(s): (Home) __________ (Cell) __________ (Work) _________ (Email) _____________
SECTION C.
Property(ies) Appealed
List the tax map and lot number, the actual street address of each property appealed, a brief description
and the assessment. (Attach additional sheets if needed.)
Town Parcel ID#
Street Address/Town
Description Assessment
Check the applicable box:
Single family Commercial/Industrial
Residential Condominium Residential Multi Unit Vacant, Unimproved land
Manufactured Home Manufactured Housing Park Other:
SECTION D. Pending Appeals
List any pending and/or prior appeals on file with this board. Attach additional sheets if needed.
Docket # _______________ Docket # _______________ Docket # _______________
1
SECTION E. Other Property(ies) Owned by the Taxpayer(s) which is (are) NOT Being Appealed
List other property(ies) owned in the same name(s)
in the municipality that is (are) not being appealed.
(Attach additional sheets if needed.)
Town Parcel ID#
Street Address/Town Description Assessment
SECTION F. Reasons for Appeal
RSA 76:16 provides that an abatement may be granted for good cause shown. “Good cause” generally
means: 1) establishing an assessment is disproportionate to market value and the municipality’s level of
assessment; or 2) establishing poverty and inability to pay the tax. This form can be utilized for either
basis of requesting an abatement. The taxpayer has the burden to prove good cause for an abatement.
1) If claiming disproportionality, state with specificity all
the reasons supporting your application.
Statements such as taxes too high, disproportionately assessed or assessment exceeds market value
are insufficient. Generally, specificity requires the taxpayer to present material on the following (all
may not apply):
1. physical data
- incorrect description or measurement of property;
2. market data
- the property’s market value on the April 1 assessment date, supported by
comparable sales or a professional opinion of value; and/or
3. level of assessment
- the property’s assessment is disproportionate by comparing the property’s
market value and the town-wide level of assessment.
Note
:
If you also intend to rely upon an appraisal as the grounds of your appeal, you shall so state in
Section F, and if currently available, provide it with the appeal.
2) If claiming poverty or inability to pay, state in detail why abatement of taxes is appropriate as
opposed to some other relief such as relocating, refinancing or obtaining some alternative public
assistance. Ansara v. City of Nashua
, 118 N.H. 879 (1978).
Your appeal will be limited to the grounds you list here. Tax 203.03(g). (Attach additional sheets if
needed.)
2
SECTION G. Taxpayer’s(s’) Opinion of Market Value
State your opinion of the market value of the property(ies) appealed as of April 1 of the year under
appeal.
Town Parcel ID #
Appeal Year Market Value $
Town Parcel ID #
Appeal Year Market Value $
Explain the basis for your value opinion(s). (Attach additional sheets if necessary.)
SECTION H. Comparable Properties
List the properties you are relying upon to show overassessment of your property(ies).
Town Parcel ID#
Street Address/Town Description Assessment
SECTION I. Certification by Party(ies)
By signing below, the person(s) appealing certifies (certify) and swear(s) under the penalties of
RSA Chapter 641 (check off to ensure compliance
):
___ a written abatement application was timely filed with the municipality, and the application included
the property(ies) appealed;
___ the municipality has responded to the abatement application, or July 1 has passed and the
municipality has not provided a response to the abatement application; and
___ the appeal has a good faith basis and the facts stated are true to the best of my/our knowledge.
Date:
Signature:
Print Name:
Date:
Signature:
Print Name:
3
click to sign
signature
click to edit
click to sign
signature
click to edit
SECTION J. Certification and Appearance by Representative (If other than Party(ies) Appealing)
By signing below, the representative of the Party(ies) certifies and swears under penalties of
RSA Chapter 641:
1. all certifications in Section I are true;
2. the Party(ies) appealing has (have) authorized this representation; and
3. a copy of this form was sent to the Party(ies) appealing.
Date:
(Representative’s Signature)
(Print Name)
FILING INSTRUCTIONS
Mail the completed appeal document, along with a nonrefundable
$65.00 check, payable to:
“Treasurer, State of New Hampshire”
Board of Tax and Land Appeals
Governor Hugh J. Gallen State Office Park
107 Pleasant Street, Johnson Hall
Concord, NH 03301
Web Site: www.state.nh.us/btla
MAKE A COPY OF THIS DOCUMENT FOR YOUR OWN RECORDS
FOR BTLA USE ONLY
Municipality:
Check #:
Amount:
4
click to sign
signature
click to edit
Download
Save PDF to desktop
Email
Email completed PDF
Send for Signing
Email for others to sign
Print
Print document
Choose a Field
Click on a field and
select the person that should complete it
Want to add a signature?
You can add a signature field
and assign it to someone else
to sign
Choose a Field
Click on a field and
select the person that should complete it

Abatement-application-appeal-to-btla TAXPAYER=S RSA 76:16 a PROPERTY TAX APPEAL

This document is locked as it has been sent for signing.

You have successfully completed this document.

Other parties need to complete fields in the document. You will recieve an email notification when the document has been completed by all parties.

This document has been signed by all parties.

Completed 10 July 2020

Message

View Audit Log
Print With Audit Log
Duplicate Document