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

• Library: New Hampshire Code of Administrative Rules
• 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...