TAXPAYER’S RSA 76:16 ABATEMENT APPLICATION TO MUNICIPALITY
TAX YEAR APPEALED ___________
Complete the application by typing or printing legibly in ink. This application does not stay the collection of
taxes; taxes should be paid as assessed. If an abatement is granted, a refund with interest will be made.
2. File this application with the municipality by the deadline (see below). Date of filing is the date this form is either
hand delivered to the municipality, postmarked by the post office, or receipted by an overnight delivery service.
: 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.)
: Taxpayer must file the abatement application with the municipality by March 1 following the notice of tax.
: Municipality has until July 1 following the notice of tax to grant or deny the abatement application.
: 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
2) no later than
September 1 following the notice of tax.
: 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):
: 2 months after notice of tax;
: 6 months after notice of tax; and
: 8 months after notice of tax.
FORM COMPLETION GUIDELINES
1. SECTION E. Municipalities may abate taxes “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.
2. SECTION G. If the abatement application is based on disproportionate assessment, the taxpayer has the burden to
show how 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). 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.
3. SECTION H. The applicant(s) must sign the application even if a representative (e.g. Tax Representative,
Attorney, or other Advocate) completes Section I.
4. Make a copy of this document for your own records.