N.H. Code Admin. R. Tax 205.02 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 205.02
• Year: 2023

(a) The board shall hear appeals from municipal decisions on abatement applications in accordance with RSA undefinedundefined79-A:10. Therefore, before appealing to the board, the taxpayer shall have filed a timely abatement application with the municipality. For LUCT appeals, the notice of tax date shall be the date the municipality sends the taxpayer the land use change tax bill.

(b) The taxpayer shall complete and file with the municipality the "Taxpayer's RSA undefinedundefined79-A:10 Land Use Change Tax Abatement Application to the 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, and telephone numbers;

(2) If applicable, the taxpayer's representative's name, address, and telephone numbers;

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

(4) The land use change date, event causing change...