N.H. Code Admin. R. Tax 203.02 Abatement Application Filed With the Municipality

• Library: New Hampshire Administrative Code
• Edition: 2023
• Currency: Current through Register No. 52, December 28, 2023
• Citation: N.H. Code Admin. R. Tax 203.02
• Year: 2023

(a) The board shall hear appeals from municipal decisions on abatement applications in accordance with RSA undefinedundefined76:16-a and Appeal of Town of Sunapee, 126 N.H. 214, 216 (1985). Therefore, before appealing to the board, the taxpayer shall have filed a timely abatement application with the municipality.

(b) The taxpayer shall complete and file with the municipality the "Taxpayer's RSA undefinedundefined76:16 Abatement Application to Municipality", revised June 2023, known as the "abatement application" prescribed by the board or a written document that includes all of the following:

(1) The taxpayer's name, address, telephone numbers, and email;

(2) The taxpayer's representative's name, address, telephone numbers, and email;

(3) The property or properties for which an abatement is sought, as well as any other property owned, identified by street address, description, assessment, tax map, and lot number;

(4) A complete and specific statement of the grounds supporting the application along with the comparables relied upon by the taxpayer;

(5) The taxpayer's signature on the abatement application certifying and swearing under the penalties of RSA undefinedundefined641:3 that the application has a good faith basis and the facts stated are true;

(6) The taxpayer's representative's signature on the abatement application certifying and swearing under the penalties of RSA undefinedundefined641:3 that the application has a good faith basis and the facts stated are true; and

(7) A signature section for the selectmen or assessor abatement application disposition.

(c) The abatement application shall state the grounds for the abatement request with sufficient specificity to allow the municipality to understand the taxpayer's arguments and to allow the municipality the opportunity to review and address the taxpayer's arguments. Conclusory statements without supporting arguments or data shall be insufficient.

(d) The taxpayer shall sign the abatement application. An attorney or agent shall not sign the abatement application for the taxpayer. An attorney or agent may, however, sign the abatement application along with the taxpayer to indicate the attorney's or agent's representation. The lack of the taxpayer's signature and certification shall...