Board
of Tax and Land Appeals
107
Pleasant Street
Johnson
Hall
(603)
271-2578
CHAPTER Tax 100
ORGANIZATION
PART Tax 101 SCOPE
AND APPLICABILITY OF RULES
Tax 101.01 Applicability and Interpretation.
(a) These rules are organized into rules
applicable to all matters before the board and rules applicable only to certain
matters. Each part begins with a section
on the scope and applicability of that part.
(b) These rules shall be interpreted to achieve
consistent, just and expeditious disposition of all matters before the board in
accordance with the New Hampshire Constitution, the applicable statutes and
case law.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7152,
eff 12-10-99; ss by #8985, eff
9-24-07; ss by #10623, eff 6-26-14
Tax 101.02 Absence of a Rule. These rules are not a limitation on the
board's statutory duties or powers. The
absence of a rule does not limit the board's power to act pursuant to its
statutory authorization.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7152,
eff 12-10-99; ss by #8985, eff
9-24-07; ss by #10623, eff 6-26-14
PART Tax 102
DEFINITIONS
Tax 102.01 “Abatement application” means the written
request filed by a taxpayer with the municipality, pursuant to RSA 76:16 or RSA
79-A:10, seeking a tax abatement.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84; amd by #4589,
eff 3-24-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss and moved by #7152,
eff 12-10-99 (from Tax 101.01);
ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14
Tax 102.02 “Accident, mistake or misfortune” means
something outside the party's own control and not due to neglect, or something that a reasonably prudent person would not
be expected to guard against or provide for.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss and
moved by #7152, eff 12-10-99 (from
Tax 101.02); ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14
Tax 102.03 “Agent” means a taxpayer's or condemnee's
representative who is not an attorney.
Source. #7152, eff 12-10-99 (formerly Tax 101.03); ss by #8985, eff 9-24-07; ss by #10623,
eff 6-26-14
Tax 102.04 “Appeal document” means the written property
tax appeal, exemption appeal, current use or conservation restriction appeal, DRA appeal, equalized valuation appeal, timber tax appeal, excavation
tax appeal, LUCT appeal or
discretionary easement and revitalization appeal, betterment assessment appeal
or an appeal of a residence located in an industrial or commercial zone filed
with the board.
Source. #7152, eff 12-10-99 (formerly Tax 101.04); ss by #7875, eff 4-18-03;
ss by #8985, eff
9-24-0707; ss by #10623, eff 6-26-14
Tax 102.05 “Appraisal” means a written opinion of value of a specific property that
relies on the comparative sales, income or cost approach and any tax assessment report that relies on assessment
information or comparison. A sales or
market analysis for listing a property for sale is not included in this
definition. A cost calculation sheet by
itself is not included in this definition.
Source. #7152, eff 12-10-99 (formerly Tax
101.05); ss by #7875, eff 4-18-03; ss
by #8985, eff 9-24-07; ss by #10623, eff 6-26-14 (from Tax 102.07)
Tax 102.06 “Betterment Assessment appeal” means an RSA
231:32 appeal of a betterment assessment.
Source. #10623, eff 6-26-14
Tax 102.07 “Board” means the
Source. #7152, eff 12-10-99 (formerly Tax
101.08); ss by #8985, eff 9-24-07; ss by #10623,
eff 6-26-14 (from Tax 102.08)
Tax 102.08 “Clerk” means the clerk of the board or the
board designated deputy clerk.
Source. #8985,
eff 9-24-07; ss by #10623, eff
6-26-14 (from Tax 102.09)
Tax 102.09 “Comparable” means any property relied upon
by any party for any reason and presented to the board as part of any
proceeding and includes:
(a) Properties used for direct comparison to show
similarity or dissimilarity to the appealed property and properties used in
appraisals; and
(b) Properties used to derive comparative data
such as market rents, expenses or costs.
Properties used in statistical reports are not included in this
definition and are covered under Tax 201.35.
Source. #7152, eff 12-10-99 (formerly Tax
101.10); ss by #8985, eff 9-24-07 (from Tax 102.10); ss by #10623, eff 6-26-14 (from Tax
102.11)
Tax 102.10 “Condemnee” means "condemnee" as
defined in RSA 498-A:2, II.
Source. #7152, eff 12-10-99 (formerly Tax
101.11); ss by #8985, eff 9-24-07
(from Tax 102.11); ss by #10623, eff
6-26-14 (from Tax 102.12)
Tax 102.11 “Condemnor” means "condemnor" as defined
in RSA 498-A:2, III.
Source. #7152, eff 12-10-99 (formerly Tax
101.12); ss by #8985, eff 9-24-07
(from Tax 102.12); ss by #10623, eff
6-26-14 (from Tax 102.13)
Tax 102.12 “Costs” means all fees, witness fees,
attorney’s fees and expenses awardable by the board pursuant to RSA 21-J:28-b,
VI, RSA 71-B:9, RSA 76:16-a, RSA 76:17-b, RSA 498-A:9-a, and 9-b, and RSA
498-A:26-a, and 26-b.
Source. #7152, eff 12-10-99 (formerly Tax
101.13); ss by #7875, eff 4-18-03);
ss by #8985, eff 9-24-07 (from Tax
102.13); ss by #9537, eff 9-8-09; ss
by #10623, eff 6-26-14 (from Tax
102.14)
Tax 102.13 “Current Use appeal” means an RSA 79-A:9 appeal or an RSA 79-B:5 appeal.
Source. #7152, eff 12-10-99 (formerly Tax
101.14); ss by #8985, eff 9-24-07
(from Tax 102.14); ss by #10623, eff
6-26-14 (from Tax 102.15)
Tax 102.14 “DRA” means the
Source. #7152, eff 12-10-99 (formerly Tax
101.15); ss by #8985, eff 9-24-07
(from Tax 102.15); ss by #10623, eff
6-26-14 (from Tax 102.16)
Tax 102.15 “DRA appeal” means an appeal of a state tax
determined by DRA.
Source. #7152, eff 12-10-99; ss by #8985, eff 9-24-07 (from Tax 102.16); ss
by #10623, eff 6-26-14 (from Tax
102.17)
Tax 102.16 “Declaration” means the declaration of
taking, which is the document that begins an eminent domain proceeding.
Source. #7152, eff 12-10-99 (formerly Tax
101.16); ss by #8985, eff 9-24-07
(from Tax 102.17); ss by #10623, eff
6-26-14 (from Tax 102.18)
Tax 102.17 “Default” means a party's initial failure to comply,
within the time set, with any board request, order or rule.
Source. #7152, eff 12-10-99 (formerly Tax
101.17); ss by #8985, eff 9-24-07
(from Tax 102.18); ss by #10623, eff
6-26-14 (from Tax 102.19)
Tax 102.18 “Discretionary
Easement and Revitalization appeal” means an appeal from a municipality’s
decision on an RSA 79-C discretionary easement, an RSA 79-D discretionary
preservation easement, an RSA 79-E community revitalization tax
relief incentive, an RSA 79-F farm structures and land under farm structures or
an RSA 79-G qualifying historic buildings appeal.
Source. #8985, eff 9-24-07; ss by #10623, eff 6-26-14 (from Tax 102.20)
Tax 102.19 “Document” means any written material filed
with the board, including all appeals, petitions, motions, letters and
memoranda, excluding exhibits submitted at a hearing.
Source. #7152, eff 12-10-99 (formerly Tax
101.18); ss by 8985, eff 9-24-07 (from
Tax 102.19); ss by #10623, eff 6-26-14 (from
Tax 102.21)
Tax 102.20 “Equalized Valuation appeal” means an RSA
71-B:5, II appeal by a municipality of its equalized valuation as determined by
the commissioner of revenue administration.
Source. #7152, eff 12-10-99; ss by 8985, eff 9-24-07 (from Tax 102.20); ss
by #10623, eff 6-26-14 (from Tax
102.22)
Tax 102.21 “Eminent Domain proceeding” means any
condemnation action filed with the
board under RSA 498-A.
Source. #7152, eff 12-10-99 (formerly Tax
101.19); ss by 8985, eff 9-24-07 (from
Tax 102.21); ss by #10623, eff 6-26-14 (from
Tax 102.23)
Tax 102.22 “Excavation Tax appeal” means an RSA 72-B:13
appeal of an excavation tax assessed under RSA 72-B:4.
Source. #7152, eff 12-10-99; ss by #7875, eff 4-18-03); ss by 8985, eff 9-24-07 (from Tax 102.22); ss
by #10623, eff 6-26-14 (from Tax
102.24)
Tax 102.23 “Exemption appeal” means an RSA 72:34-a
appeal from a municipality's refusal to grant an applicant an exemption, credit or deferral under RSA 72.
Source. #7152, eff 12-10-99 (formerly Tax 101.20); ss by 8985, eff 9-24-07 (from Tax 102.23); ss by #10623, eff 6-26-14 (from Tax 102.25)
Tax 102.24 “Ex parte communication” means
any direct or indirect communication with the board or any board member
concerning a pending matter when all parties to the proceeding are not present
or when all parties have not been sent a copy of any written communication in
accordance with RSA 541-A:36.
Source. #7152, eff 12-10-99 (formerly Tax
101.21); ss by 8985, eff 9-24-07 (from
Tax 102.24); ss by #10623, eff 6-26-14 (from
Tax 102.26)
Tax 102.25 “Exhibit” means any non-testimonial evidence submitted at a hearing or with a motion, brief or memorandum.
Source. #7152, eff 12-10-99 (formerly Tax
101.22); ss by 8985, eff 9-24-07 (from
Tax 102.25); ss by #10623, eff 6-26-14 (from
Tax 102.27)
Tax 102.26 “File” means:
(a)
The date a declaration is determined to be in compliance with RSA
498-A:5, after receipt and review by
the board; or
(b)
The date an appeal document, abatement application or other document is:
(1) Hand delivered and received by the proper
filing office;
(2) Postmarked by the United States Postal
Service in accordance with RSA 76:16-e and
RSA 80:55; or
(3) Marked as receipted for delivery by a courier
or overnight service such as Federal Express or United Parcel Service.
Source. #7152, eff 12-10-99 (formerly Tax
101.23); ss by #7875, eff 4-18-03; ss
by 8985, eff 9-24-07 (from Tax 102.25);
ss by #10623, eff 6-26-14 (from Tax
102.28)
Tax 102.27 “Final default” means a party's failure to
cure a default after having been advised by the board of the default and after
having been provided an opportunity to cure the default within a set time.
Source. #7152, eff 12-10-99 (formerly Tax
101.24); ss by 8985, eff 9-24-07 (from
Tax 102.29); ss by #10623, eff 6-26-14 (from
Tax 102.29)
Tax 102.28 “Leave” means written permission granted by the board after the party has filed a motion for leave.
Source. #7152, eff 12-10-99 (formerly Tax
101.26); ss by 8985, eff 9-24-07 (from
Tax 102.29); ss by #10623, eff 6-26-14 (from
Tax 102.31)
Tax 102.29 “LUCT appeal” means an RSA 79-A:10 appeal of
a land use change tax assessed under RSA 79-A:7.
Source. #7152, eff 12-10-99 (formerly Tax
101.27); ss by 8985, eff 9-24-07 (from
Tax 102.30); ss by #10623, eff 6-26-14 (from
Tax 102.32)
Tax 102.30 “Month” means calendar month as defined in RSA 21:8.
Source. #7152, eff 12-10-99 (formerly Tax
101.28); ss by 8985, eff 9-24-07 (from
Tax 102.31); ss by #10623, eff 6-26-14 (from
Tax 102.33)
Tax 102.31 “Municipal consultant” means a person or
entity hired by a municipality to represent its interest in a proceeding.
Source. #7152, eff 12-10-99; ss by 8985, eff 9-24-07 (from Tax 102.32); ss
by #10623, eff 6-26-14 (from Tax
102.34)
Tax 102.32 “Municipal market data survey” means any
document prepared by or for a municipality at the time of a reassessment
analyzing any market data to arrive at base values, including but not limited to sales, leases, income and expenses.
Source. #7152, eff 12-10-99 (formerly Tax
101.29); ss by 8985, eff 9-24-07 (from
Tax 102.33); ss by #10623, eff 6-26-14 (from
Tax 102.35)
Tax 102.33 “Municipality” means the entity, including a
town, city or county against whom
the tax appeal was filed.
Source. #7152, eff
12-10-99 (formerly Tax 101.06); ss by #8985, eff 9-24-07); ss by #10623,
eff 6-26-14 (from Tax 102.06)
Tax 102.34 “Notice of tax date” means "date of
notice of tax" as defined in RSA 76:1-a, II and III for property tax
appeals and LUCT appeals respectively, and
as defined in RSA 72:1-d, II for exemption appeals.
Source. #7152, eff 12-10-99 (formerly Tax
101.30); ss by 8985, eff 9-24-07 (from
Tax 102.34); ss by #10623, eff 6-26-14 (from
Tax 102.36)
Tax 102.35 “Party” means a person or entity so designated
by the board in any matter before it.
Source. #7152, eff 12-10-99 (formerly Tax
101.31); ss by 8985, eff 9-24-07 (from
Tax 102.35); ss by #10623, eff 6-26-14 (from
Tax 102.37)
Tax 102.36 “Property Tax appeal” means an appeal
involving ad valorem property taxes and includes claims of disproportionate
assessment under RSA 51:7, RSA 76,
RSA 71-B:16, RSA 75:14 and RSA 81:5.
Source. #7152, eff 12-10-99 (formerly Tax
101.32); ss by 8985, eff 9-24-07 (from
Tax 102.36); ss by #10623, eff 6-26-14 (from
Tax 102.38)
Tax 102.37 “Statistical report” means any document
analyzing market data, assessments, taxes or such other matters and relied upon
for statistical purposes only and not for property specific purposes. Property specific reports and Municipal
Market Data Surveys are not included in this definition.
Source. #7152, eff 12-10-99 (formerly Tax
101.33); ss by 8985, eff 9-24-07 (from
Tax 102.37); ss by #10623, eff 6-26-14 (from
Tax 102.39)
Tax 102.38 “Tax appeal” means any appeal from any state
or local tax.
Source. #7152, eff 12-10-99 (formerly Tax
101.34); ss by 8985, eff 9-24-07 (from
Tax 102.38); ss by #10623, eff 6-26-14 (from
Tax 102.40)
Tax 102.39 “Taxpayer” means the person or entity that
filed tax appeal.
Source. #7152, eff 12-10-99 (formerly Tax
101.05); ss by #7875, eff 4-18-03; ss
by #8985, eff 9-24-07; ss by #10623,
eff 6-26-14 (from Tax 102.05)
Tax 102.40 “Timber Tax appeal”
means an RSA 79:8 appeal of a timber tax assessment.
Source. #8985, eff 9-24-07; ss by #10623, eff 6-26-14 (from Tax 102.41)
PART Tax 103 DESCRIPTION OF BOARD
Tax 103.01 Board's Duties and Powers.
(a) The board's general duties and powers are
stated in RSA 71-B.
(b) Pursuant to RSA 76:16-a, RSA 71-B:11 and RSA
21-J:28-b, IV, the board has concurrent, appellate jurisdiction with the
superior court over all appeals concerning state and local taxation. Parties may appeal the board's decision to
the supreme court under RSA 541:6.
(c) Pursuant to RSA 71-B:16, II, the board has
broad jurisdiction to act on its own initiative to review the legality and
correctness of all property tax matters, including current use. This review includes taxes previously
assessed in accordance with Appeal of Wood Flour, Inc., 121 N.H. 991,
994 (1981). Parties may appeal the
board's decision to the supreme court under RSA 541:6.
(d) Pursuant to RSA 71-B:16 and RSA 79-A:12, the
board has exclusive, original jurisdiction over petitions for reassessments of
individual properties by someone other than the property owner and over petitions for reassessment of all or a
segment of properties within a municipality.
Parties may appeal the board's decision to the supreme court under RSA
541:6.
(e) Pursuant to RSA 71-B:5, II, the board has
exclusive jurisdiction of challenges to the equalization valuation performed by
the DRA pursuant to RSA 21-J:3, XIII.
Parties may appeal the board's decision to the supreme court under RSA
541:6.
(f) Pursuant to RSA 498-A:3, the board has
exclusive, original jurisdiction over all eminent domain proceedings. Parties may appeal for a trial de novo to the
superior court under RSA 498-A:27.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss and moved by #7152,
eff12-10-99 (from Tax 102.01); ss by #8985,
eff 9-24-07; ss by #10623, eff
6-26-14
Tax 103.02 Board's Operation.
(a) The board's offices and hearing room
are located in the
(b) The office is open on all legal state work
days from 8:00 a.m. to 4:00 p.m.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss and moved by
#7152, eff12-10-99 (from Tax 102.02); ss by #8985, eff 9-24-07; ss by #10623,
eff 6-26-14
PART Tax 104 REQUESTS FOR
INFORMATION
Tax
104.01 Requests for Information.
(a) This section shall apply to any person
intending to submit requests for information such as copies of forms or rules, general questions or the status
of a file. This rule shall not apply to
requests for rehearing, reconsideration or
clarification which is governed by Tax 201.37.
(b) A request for information shall:
(1) Be in
writing and submitted to the board's clerk;
(2) Specifically
cite the information requested;
(3) Be
accompanied with a self-addressed, stamped envelope, if applicable; and
(4) Be
accompanied with the proper copying fees under Tax 501, if applicable.
(c) A party may request information in person at
the board's offices. Requests that
warrant additional time to compile shall be in writing, allowing sufficient
time for mailing.
Source. #7152, eff 12-10-99 (formerly Tax
103.04); amd by #7875, eff 4-18-03;
ss by #8985, eff 9-24-07; ss by #10623, eff 6-26-14
CHAPTER Tax 200
RULES OF PROCEDURE
PART Tax 201 RULES
APPLICABLE TO BOARD ADJUDICATIVE PROCEDURES
Tax 201.01 Purpose and
Applicability.
(a) This chapter is intended to promote the just,
consistent and efficient handling of all proceedings before the board.
(b)
This part, as well as Tax 101, shall apply to all board proceedings
except as specifically stated.
(c) Because the board's rules or governing
statutes address the requirements of RSA 541-A:30-a, the model rules in Jus 800 shall not apply to board procedures.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.02 Communications with
the Board.
(a) All communications shall be addressed to the
board clerk or his or her designee
and not to any board member.
(b) Ex parte communications shall
be strictly prohibited pursuant to RSA 541-A:36.
(c) All requests for board action shall be made
in writing and when appropriate by motion under Tax 201.18.
Source. #2943, eff 12-31-84; amd by #4589, eff
3-21-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068,
INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14
Tax 201.03 Computation of Time.
(a)
In computing any period of time prescribed or allowed by these rules and
any statute governing the board, the day of the act, event or default from
which the designated period of time begins to run shall not be included. The last day of the period so computed shall
be included, unless it is a Saturday, a Sunday, a federal or state legal
holiday or any day on which the filing office, whether the board or a
municipality’s office, is officially closed for the day or not open during the
office’s normal hours in accordance with RSA 21:35, RSA 21-J:28-b, VII, RSA
76:16-e and RSA 80:55, III.
(b) Upon determination of accident, mistake or
misfortune, the board shall order the period enlarged for complying with
deadlines imposed by these rules or board order. Unless authorized by statute, the board shall
not enlarge time periods prescribed by statute.
(c) Unless otherwise specified by law, rule or
order, when a party is required to act within a certain number of days, that
period shall begin on the day after the clerk's certification date written on
the order or on the day after the date written on any other communication from
the board in accordance with RSA 21:35.
The date a party receives the order or other communication shall not be the
starting date. The clerk shall mail all
orders or other communications on the date indicated on the document.
(d) If a document, tax appeal or abatement
application is filed and the envelope in which the document was sent is not
available to review the cancellation mark or the cancellation mark is
illegible, the document shall be treated as having been mailed 3 days before
its receipt by the board unless there is evidence showing a different mailing
date in accordance with RSA 80:55, I(b).
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A,eff 4-18-03; ss
by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.04 Default.
(a) This section shall apply to all matters
before the board, except for hearing attendance, which shall be governed by Tax
202.05. This section shall establish a
procedure for addressing noncompliance with board orders or requests.
(b) A party who fails to respond to or comply
with any board request, order or
rule shall be considered in default.
(c) Upon default, the board shall send the party
a default order signed by the clerk or deputy clerk.
(d) Default orders shall:
(1) Specify how the party has
defaulted;
(2) Order the party to cure the
default within a specified period; and
(3) Inform the party of the
effects of the failure to timely cure the default.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.05 Final Default.
(a) This section shall not apply to hearing
attendance, which shall be governed by Tax 202.05.
(b) If a party timely complies with a default
order, the board shall, without order, proceed with the appeal.
(c) If a party fails to timely cure the default
order, the board shall issue a final
default order.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.06 Striking Final Default.
(a) To set aside a final default, a party shall
move to strike the final default, stating in the motion the reason the party
failed to comply with the board's original order or rule and stating the reason
the party failed to timely cure the default once ordered to do so.
(b) The board shall only grant the motion to set
aside the final default when the party's failure was due to accident, mistake or misfortune.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.07 Appearance and Representation Before the
Board.
(a) Any party may appear before the board on its
own behalf, by an attorney upon compliance with Tax 201.09, or by an agent upon
compliance with Tax 207. The actions or
inactions of attorneys or agents shall bind the represented party.
(b) Nothing in this section shall be interpreted
to restrict a party's right to conduct a hearing before the board.
(c) Nothing in this section shall be interpreted
to allow the unauthorized practice of law in accordance with RSA 311:7.
(d) The person who attends the hearing or a
prehearing conference for a party shall either:
(1) Come with the party's
authority to make all decisions on the appeal, including the authority to
settle the case; or
(2) Ensure his or her client can
be contacted immediately by phone to authorize the agent on specific decisions,
including the decision to settle the case.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.08 Appearances.
(a) Except as noted below, each party shall file
an appearance signed by the party or the party's attorney, agent or municipal
consultant, listing:
(1) The name and docket number of
the matter;
(2) The party for whom the
appearance is filed; and
(3) The appearing person's name,
address and daytime phone number.
(b) If an appearance is filed by an attorney,
agent or municipal consultant, the appearance shall:
(1) Comply with paragraph (a)
above;
(2) State the attorney, agent or
municipal consultant has the party's authorization to appear and act on the
party's behalf; and
(3) Certify the attorney, agent
or municipal consultant:
a. Has sent a copy of the
appearance to the represented party and the opposing party; and
b. Is aware of the restriction in
Tax 201.11 on withdrawing the appearance.
(c) In tax appeals, the appeal document shall
constitute the appearance of the person signing the document, provided the
following requirements are met:
(1) The information required
pursuant to (a) above, excepting the docket number, shall be included in the
appeal document and shall constitute the taxpayer's appearance; or
(2) The information required by
(a) and (b) above, excepting the docket number, shall be included in the appeal
document in order to constitute the attorney or agent's appearance on behalf of
a taxpayer.
(d) If an appearance is filed in an eminent
domain proceeding:
(1) The declaration filed by the
condemnor shall constitute the condemnor's appearance, provided the information
required by paragraph (a) above, excepting the docket number, was included in
the declaration; and
(2) A condemnee may file a written appearance in accordance with Tax 201.07 and if the
condemnee fails to file a written appearance, the board shall consider the
condemnee pro se.
(e)
Any person or entity who wishes to receive copies of all hearing
notices, orders and decisions shall file an appearance as an interested party.
(f) When an appearance has been filed, all
communications from the board to the parties shall be made through the
attorney, agent or municipal consultant, including all hearing notices, orders and decisions. However, when an appearance has been filed
for a municipality, the board shall send a courtesy copy of all hearing
notices, orders and decisions directly to the municipality.
(g) When an appearance has been filed by an
attorney, agent or municipal consultant, all communications between the parties
shall be made through the person listed on the appearance.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14
Tax 201.09 Appearances by
Attorneys.
(a) An attorney who is a member in good standing
of the bar of any court of the
(b)
The board shall require an out of state attorney to associate with a New
Hampshire attorney if, after a duly noticed hearing,
the board determines the attorney is unfamiliar with applicable New Hampshire
law and the board’s procedures and administrative rules.
(c)
The board shall revoke an out of state attorney’s permission to
represent a party when the board concludes, after a duly noticed hearing:
(1) That the attorney is unfamiliar with
applicable
(2) The
attorney’s continued representation would be detrimental to the represented
party.
(d) All attorneys shall act in accordance with
the
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.10 Service of Written
Communications.
(a) All documents filed with the board shall
include the filing party's mailing address, actual street address and daytime
phone number.
(b) Parties shall notify the board of any change
in address or phone number.
(c) Unless otherwise required by statute or rule,
service of written communications by the board or by parties shall be made by
first class mail.
(d) Unless otherwise shown by a party or unless
the written communication is returned by the United States Postal Service,
written communications mailed in accordance with this rule by the board or the
parties shall be deemed to have been received by the person so notified.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.11 Withdrawal of
Appearance.
(a) An attorney, agent or municipal consultant
may withdraw by filing a withdrawal of appearance motion with the board,
copying the client and all other parties.
The withdrawal motion shall include the party's current address and
phone number.
(b) The motion to withdraw appearance shall be
automatically granted within 14 days of filing, provided:
(1) There are no pending motions;
(2) No hearing date has been set;
and
(3) No party objects.
(c) If the criteria required by (b) above are not
met, the board shall review the motion and grant it provided neither party is
prejudiced by the withdrawal.
(d) Any objection to a withdrawal of appearance
motion shall be filed within 10 days of the filing of the withdrawal of
appearance motion and shall state with specificity the reasons for
objecting. The objection shall only be
sustained if the proceeding has progressed to such a stage that allowing the
withdrawal would be unduly prejudicial to the parties or would adversely affect
the board's processing the file.
(e) Whenever an attorney or agent withdraws from
an action and no other appearance is entered, all future communications shall
be sent to the taxpayer or condemnee.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.12 Conveyance. If the property subject to a proceeding is
conveyed during a tax year or while an appeal is pending, the original taxpayer
shall continue to be the party, unless the board, on its own or upon a motion
and after notice, directs the person to whom the interest has been transferred
to be substituted or joined with the original party. Parties claiming entitlement to their
predecessor's rights, such as the predecessor's filing of an abatement
application, shall file an assignment of rights from the predecessor to the
taxpayer, which shall be signed by the predecessor.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.13 Conduct of Parties, Attorneys, Agents and
Municipal Consultants. Parties,
attorneys, agents and municipal consultants shall conduct themselves in a
truthful and respectful manner in all of their dealings with the board and
other parties, attorneys and agents.
Source. #5638, eff 9-1-93; ss by #7068,
INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14
Tax 201.14 Copies of Filed
Documents.
(a) All documents, except the appeal document,
filed with the board shall be simultaneously copied to all other parties, but need not be copied to interested
parties. The submitting party shall
state in the document that a copy was sent to all other parties.
(b) The party filing any memorandum or requests
for findings/rulings shall file the original and 3 copies. If a party fails to supply the correct number
of copies, the board shall either return the document for copying by the party
or copy the document and bill the party for copying costs.
(c) In addition to (b) above, all
written communications shall include one
copy for each referenced docket.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.15 Form of Documents.
(a) In addition to complying with all other
applicable rules, every document shall include at the beginning:
(1) The name of the case;
(2) The docket number;
(3) The title of the document,
for example, "Motion to Continue";
(4) The name, address and
telephone number of the submitting party or the party's attorney or agent; and
(5) A statement that a copy of
the document was sent to all other parties.
(b) All claims or defenses shall be made in
numbered paragraphs and each numbered paragraph shall be limited as far as
practicable to a statement of a single set of circumstances.
(c) Statements in a document may be adopted by
reference in a different part of the same or another document.
(d) A copy of any written instrument that is
attached or referenced to a document shall be a part thereof for all purposes.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.16 Signed Documents.
(a) Every document shall be signed by the party
or the party's attorney, agent or municipal consultant. The document shall include the signer's name,
address and telephone number.
(b) The signature on a document, whether it is an
original or a facsimile, shall
constitute a certification:
(1) That the signer has read the
document;
(2) That the facts in the
document are true to the best of the signer's knowledge formed after reasonable
inquiry;
(3) That no pertinent facts have
been excluded;
(4) That the party's position on
any request is well grounded in fact and is warranted by existing law or a good
faith argument for the extension, modification or reversal of existing law; and
(5) That the document is not
submitted for any improper purpose, such as to harass, to cause unnecessary
delay or to needlessly increase the litigation costs.
(c) RSA 641:1, RSA 641:2 and RSA 641:3 shall
apply to all submitted documents.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.17 Nonconforming
Documents.
(a)
If a party submits a document
by any electronic means, that
document shall not constitute a filed document as defined in Tax 102.26, unless specifically permitted by the
board prior to its submission.
(b)
If a party files with the
board a document that does not comply with any statute or board rule, the board
shall:
(1) Date stamp the document;
(2) Return the document to the
submitting party;
(3) Notify the party of the
noncompliance; and
(4) Provide the party with 10
days to re-file a conforming document.
(c) If the submitting party timely re-files a
conforming document, the document shall be considered as filed on the original filing date.
(d) If the submitting party fails to timely
re-file a conforming document, the document shall be considered as filed on the
re-filing date, not the original filing date, which could result in the
document being untimely filed under a statute, rule or order.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; amd by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.18 Motions and Objections.
(a)
Requests for board action shall be made by filing an original and 3
copies of a motion for each docket that complies with all applicable board
rules, and:
(1) Is in writing unless made on
the record at a hearing;
(2) States with specificity the
grounds therefore;
(3) States the relief sought;
(4) States compliance with
paragraph (b) below on seeking concurrence;
(5) Is signed in accordance with
Tax 201.16;
(6) Is copied to all other
parties; and
(7) States that a copy was sent
to all other parties.
(b) The moving party shall make a good faith
attempt to obtain concurrence from the opposing party in the relief sought,
except for dispositive motions or other
motions where it can reasonably be assumed the moving party will be unable to
obtain concurrence. The motion shall
recite compliance with this paragraph.
(c) Unless apparent from the record or agreed upon by the parties, the
board shall not rely upon any facts in deciding a motion unless the facts and
documents relied on in the motion are submitted under certification of
truthfulness subject to the penalties of RSA 641:1, RSA 641:2, and RSA 641:3.
(d)
An objection to a motion, except as provided in Tax 201.37, shall be filed with the board within 10 days after the motion was filed.
Once an objection is filed with the
board, no further documents pertaining to the underlying motion shall be
accepted from any party unless a waiver is granted pursuant to Tax 201.41.
(e) Supporting memoranda and documents shall be filed with the motion or objection, unless the
board has granted leave for a later filing.
(f) Motions shall be decided with or without
hearing. A hearing shall be granted on
the board's own initiative or upon a party's request when the board concludes a
hearing will materially assist the board or is required to comply with the law.
(g) Any motions for summary judgment shall be
filed and considered pursuant to RSA 491:8-a.
(h) The board shall not receive
any petitions for declaratory rulings outside the board’s statutory authority
contained in RSA 71-B:5.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.19 Discovery.
(a) Parties may employ discovery to adequately
prepare an appeal, provided discovery requests are not overly burdensome based
on the type and complexity of the appeal.
A party may informally seek information and documents from the other
party, but the board shall only enforce formal discovery requests.
(b) Except as modified in these rules, the
superior court discovery rules shall apply to all board proceedings.
(c) All written discovery requests shall be in
plain and concise language.
(d) Except by leave of the board and only when
the moving party demonstrates additional interrogatories are required to ensure
full discovery, no party shall serve more than 15 interrogatories on the
opposing party.
(e) Before the board accepts any discovery
enforcement motion, the moving party shall make diligent efforts, directly with
the other party, to obtain compliance.
All enforcement motions shall state how compliance was sought.
(f) The board shall review the enforcement motion
and either deny the motion in its entirety or issue an order specifying which
items of discovery requested shall be responded to.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.20 Prehearing Submissions and Conferences.
(a) The board may hold prehearing conferences
pursuant to RSA 541-A:31, V(c) or require prehearing submissions.
(b) Prehearing conferences or prehearing submissions are intended to achieve 2
general goals:
(1) Explore settlement; and
(2) Prepare the matter for final
hearing.
(c) The prehearing submission shall contain the
following:
(1) Identification of any
witnesses that may testify at hearing;
(2) Any photographs
applicable to the appeal;
(3) Any deed(s) to the property if
applicable to the issues on appeal;
(4) Any appraisal(s)
defined in Tax 102.05 intended to be submitted at hearing;
however, any appraisal(s) submitted shall conform to the requirements in Tax
201.34;
(5) Assessment-record
cards for each comparable
property intended to be submitted either separately at hearing or in an
appraisal;
(6) Detailed
arguments clearly stating the party’s position;
(7) Identification and attachment of any other
exhibits that will be submitted at hearing; and
(8) An opinion of the property’s market value and resulting assessed value as of
April 1 of the tax year under appeal.
(d) The parties
shall be limited to the arguments, witnesses, exhibits, appraisals, and opinions
of market value or tax assessment contained in each respective submission. If a
taxpayer fails to make a timely submission, the taxpayer shall be limited to
the grounds stated, and the evidence referenced, in the appeal document. If a municipality fails to make a timely
submission, the municipality shall be limited to evidence relating only to
assessment methodology.
(e) Parties who fail to attend a prehearing
conference shall be deemed to have waived the opportunity to:
(1) Present their positions at
the prehearing conference, except as presented in writing to the board in the
party's prehearing submission; and
(2) Confront, question or
challenge the other party's position and
presentation, except as presented in writing to the board in the party's
prehearing submission.
(f) A party's nonattendance shall not affect the
board's authority to issue a prehearing conference order pursuant to RSA
541-A:31, V(c).
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14
Tax 201.21 Consolidation. In actions involving common questions of law
or fact the board shall, upon motion or its own initiative:
(a) Consolidate part of or all of the actions,
including hearings and decisions; and
(b) Make such orders concerning proceedings
therein to avoid unnecessary costs or delay.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.22 Withdrawal of Case.
(a) The taxpayer may withdraw a case
by filing a written withdrawal. The taxpayer shall
provide a copy of the withdrawal to the municipality or DRA.
(b) The withdrawal shall be accepted and the
matter marked "withdrawn; no further action" except the municipality
shall have 10 days from the clerk's date on the order to file a request for
costs in accordance with Tax 201.39.
(c)
A withdrawal shall terminate the board’s consideration of a matter and,
once the file has been so marked, the withdrawal shall not be rescinded. A
withdrawal shall not be considered a board decision unless the withdrawal is
filed with a settlement agreement in accordance with Tax 201.23.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A, eff 4-18-03; ss
by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.23 Settlement and Stipulations.
(a) Settlements between the parties shall be
encouraged in accordance with RSA 541-A:31, V.
Parties shall attempt to settle a matter before it is scheduled for a
hearing.
(b) All settlement agreements, except those made on the record or recited in an order,
shall:
(1) Be in writing, describing the
agreement's material terms;
(2) Be signed by all parties
or their attorneys, agents or municipal consultants; and
(3) In property tax appeals, the settlement agreement shall state
the agreed upon assessment and the tax year(s) for which the assessment shall
apply.
(c) The board shall reject any settlement which would result in disproportionate,
illegal, or fraudulent assessment or taxation.
(d) If a matter has been scheduled for a hearing
and the parties settle with insufficient time to file the signed settlement agreement before the hearing, either party shall, before
the hearing, call and inform the
board's clerk of the settlement. The
parties shall then, within 30 days
of the call to the board, file the settlement agreement.
(e) If the settlement agreement or stipulation is not filed, the board shall notify the
parties that unless a party files an objection within 10 days, the docket will
be marked: "case settled; no further action, no costs."
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14
Tax 201.24 Filing with Board
and Superior Court.
(a) Where the applicable statute authorizes an
appeal to the board or the superior court, taking an appeal to one tribunal
shall be a waiver of the right to appeal to the other tribunal in accordance
with RSA 21-J:28-b, IV, RSA 71-B:11, RSA 76:16-a, RSA 76:17 and RSA 79-A:9, VI.
(b) If a party has appealed to both the board and
the superior court, the board shall:
(1) Order the taxpayer to inform the board when
the superior court appeal was taken;
(2) Either:
a. Dismiss the board appeal if
the taxpayer first appealed to the superior court; or
b. Retain jurisdiction of the
board appeal if the taxpayer first appealed to the board and notify the
superior court of the taxpayer’s dual appeal; and
(3) Take such other actions it deems appropriate
to preserve the taxpayer’s right to appeal to one tribunal, such as
transferring an appeal to the superior court or accepting an appeal from the
superior court.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.25 Subpoena.
(a) If witnesses and documents are to be
subpoenaed, the board and parties shall follow the procedures used in the superior court in accordance with RSA
71-B:9 and RSA 516.
(b) The board shall not issue subpoenas to
parties wishing to subpoena witnesses or documents.
(c) The party shall prepare and serve its own
subpoena, which:
(1) Includes the
name and docket number of the case;
(2) Is in the form required by RSA 516; and
(3) Is signed by a justice of the peace as required by RSA 516:3.
(d) Subpoenas shall be served at least 10 days
before the hearing date for which the witness or document is being subpoenaed.
(e) A subpoenaed witness may move to quash the
subpoena by filing a motion to quash, stating in the motion the grounds
therefor. Attendance shall be required unless the board grants the motion.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM,
eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.26 Continuances.
(a) A motion
for continuances, that is, a request
to reschedule a hearing, shall:
(1) Be filed within 14 days of the clerk's date on the hearing
notice except when a later filing is justified by accident, mistake or
misfortune;
(2) State with specificity the reason for the motion and, as applicable, comply with (b), (c) and (d) below;
(3) State when the matter can be
rescheduled; and
(4) If filed by an attorney,
agent or municipal consultant, state:
a. The client has been advised of
the motion and the reasons therefor;
b. The client has been sent a
copy of the motion; and
c. The client has consented to
the continuance.
(b)
The moving party shall comply with the requirements for seeking
concurrence set forth in Tax 201.18(b). The board shall not be bound by the other
party’s concurrence to the motion and
shall only grant a continuance in
extraordinary circumstances in accordance with (g) and (h) below.
(c) If based on a conflicting court or other
tribunal's hearing, the motion shall state:
(1) The date and time, case name, docket number and court or
tribunal of the other matter;
(2) The substance of the other hearing;
(3) Whether a continuance of the other matter has been sought
and the results of that request; and
(4) Whether anyone
else could cover either the board's hearing or the other hearing.
(d) If based on inability to procure or present
material evidence, by testimony or by documents, the motion shall:
(1) State the name of the witness
or document;
(2) State the nature of the
evidence;
(3) State the reason for its
unavailability;
(4) State the steps taken to
procure the evidence for the hearing; and
(5) Include a statement that the
other party has been consulted about whether the evidence can be received
without live testimony.
(e) If based on illness or injury, the motion
shall state sufficient medical information to allow the board to determine
whether a continuance is warranted. This information shall include the nature
of the illness or injury and the name and address of the treating physician.
(f) A party seeking a continuance may in the
motion state that if the continuance is not granted the party will not attend
the hearing. Such notice shall
constitute notice under Tax 202.05(d)(1).
The party shall, however, submit its Tax 202.05(d)(2) brief before the
hearing.
(g) A continuance shall only be granted in
extraordinary circumstances, including:
(1) Illness or injury has
prevented a party or material witness from preparing for the hearing or will
prevent the party from attending the hearing;
(2) A party has a conflicting
hearing in another tribunal that cannot be continued and the party cannot find
a reasonable substitute for either the board's hearing or the other hearing and
when justice or efficiency is served by allowing the party to be at the
hearing;
(3) Material evidence will be
unavailable for the hearing despite the party's due diligence to obtain the
evidence for the hearing, and if the evidence could be introduced in writing,
the other party will not consent to the introduction solely in writing or the
proffering party would be prejudiced by limiting it to a written submission; or
(4) Such other reasons that warrant a continuance to serve
justice and efficiency.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.27 Hearings, Parties
and Standard of Proof.
(a) This section is intended to promote the
efficient use of the board's and the parties' time at hearings. This section is not intended to impede a
party's right to a hearing, but it is intended to require parties to make
succinct and organized presentations.
(b) All hearings shall be held in accordance with
the New Hampshire Constitution, RSA 541-A, RSA 71-B and such other statutes
applicable to the particular type of hearing.
(c) The board shall state the time allotted for
each party’s presentation in the hearing notice. Parties requiring more than the allotted time
shall, within 14 days of the clerk's date on the hearing notice, file a request
for additional time, specifying why the allotted time is insufficient and
stating how much additional time is required.
The board shall rule on such motion before the hearing.
(d) The board shall enforce specific time limits
by requiring parties to complete their presentations within the time limits.
(e) In addition to the specific time limits
discussed above, the board shall control the length of hearings by requiring
succinct presentations and preventing parties from making irrelevant,
immaterial and repetitious presentations.
(f) Unless otherwise required by statute, the
standard of proof shall be by a preponderance of the evidence.
(g) Any person offering testimony, exhibits or arguments shall state his or her name on the record. If the person is representing another person,
the person being represented shall also be identified by name.
(h) Testimony shall be offered in the following
order:
(1) The party(ies) bearing the
burden of proof and such witnesses as they may call;
(2) The opposing party(ies) and such witnesses as they may call;
and
(3) Intervenors who have been granted that status under the
provisions of RSA 541-A:32.
(i) Pursuant to RSA 541-A:32, when the board
grants intervenor status, the board shall issue an order stating the scope and
limitations on the intervenor's participation as outlined in RSA 541-A:32, III.
(j) The record shall be closed at the conclusion
of the hearing unless the board leaves the record open to receive additional
evidence or documents requested by the board at the hearing.
(k) Parties planning to have experts, including
appraisers, testify at the hearing shall advise the expert to bring their
complete file, including all original records and notes.
(l) After the record is closed, it shall not be reopened except as
provided in Tax 201.37 or by waiver of the board as provided in Tax 201.41.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-A, eff 4-18-03; ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.28 Telephonic
Conferences.
(a) On its own or upon motion or request, the
board may hold telephone conferences on preliminary matters and motions.
(b) The board shall record all telephone
conferences held under (a) above.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.29 Record and Transcript.
(a) The board shall record all oral proceedings
pursuant to RSA 541-A:31, VII. Parties
may, at their own expense, arrange to have a stenographer at any hearing.
(b) The recording shall be available for inspection as
provided by RSA 71-B:7 and any persons shall contact the board
to arrange a time for such inspection.
(c) Requests for copies of the recording shall
be made in compliance with RSA
71-B:7 and shall be accompanied by the fee stated in Tax 501.01.
(d) Recordings shall be maintained for 45 days following a final decision that
was not appealed. If an appeal is taken,
recordings shall be maintained until the case is finally adjudicated in
accordance with RSA 71-B:7.
(e) Any person wishing a certified
transcript shall arrange and pay for the transcription of the recording.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.30 Evidence.
(a) Pursuant to RSA 71-B:7 the board shall not be
bound by the strict rules of evidence adhered to in the superior court.
(b) In ruling on objections to evidence
presented, the board shall give due regard to the principles behind
the rules of evidence and the board's statutory function and purpose.
(c) The board shall exclude irrelevant,
immaterial and unduly repetitious evidence in accordance with RSA 541-A:33, II.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8986, eff 9-24-07; ss by #10624,
eff 6-26-14
Tax 201.31 Copies of Exhibits.
(a) The party offering any exhibit at a hearing
shall provide one original to be marked, one copy to the other party
and 3 copies to the board.
(b) Additional copies shall not be required for
photographs, maps or other documents that are not easily copied.
(c) If a party fails to supply the correct number
of copies, the board shall either return the document for copying by the party
or copy the document and bill the party for copying costs.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.32 Return of Exhibits.
(a)
In eminent domain proceedings, exhibits shall be available for pick up
once the board’s just compensation report is issued. Exhibits not picked up within 90 days of the
board’s just compensation report shall be destroyed.
(b)
In all other proceedings, upon written request, exhibits shall be
available for pick up 45 days after decision becomes final. Exhibits not picked up within 90 days of the
date a decision becomes final shall be destroyed.
Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98;
ss by #7153, eff 12-10-99; ss by #7874-A,
eff 4-18-03; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.33 Comparable Properties.
(a) This section is intended to ensure adequate
preparation for hearings without overburdening the parties. The notification of comparables enables one
party to review the other party's comparables before the hearing, thereby avoiding
surprise and resulting in more informed presentations to the board.
(b) Any party intending to use comparable
properties shall mail or hand deliver to the other party a written list of the
comparables. Such notification shall be
made after receipt of the hearing notice and at least 14 days before the
hearing at which the comparables will be relied upon.
(c) Such notification shall state for each
comparable:
(1) The street address;
(2) The current owner; and
(3) If available, the tax map and
lot number.
(d) If a party fails to comply with (b) above,
the board shall exclude the comparables.
(e) Properties listed in the abatement
application or the appeal document or otherwise submitted before the hearing
notice shall not constitute notice hereunder unless such notice was made
pursuant to board order or obtained through discovery.
(f) In property tax appeals, the party submitting
a comparable shall, before or at the hearing, submit to the board 3 complete copies of the comparable's
assessment-record card for the year under appeal. The party shall also provide the other party
with a copy of the assessment-record card.
(g) Except when comparables are used solely in a
statistical report or as part of a municipal market data survey, parties shall
be limited to 10 comparables per appealed residential property and 20
comparables per appealed nonresidential property. Parties may move for leave to use more comparables,
and the board shall only grant such motion if the moving party has shown the
additional comparables are necessary for the party's case and the use of the
additional comparables will not be unduly repetitious or burdensome.
(h) If the parties submit their comparables at a
prehearing conference, they shall be restricted to such comparables at the
final hearing.
(i) The municipality shall, upon a taxpayer's
request, allow a taxpayer to review and copy any municipal market data surveys.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.34 Form of Appraisals.
(a) Appraisals are submitted to present and
support a party's opinion of value or assessment in an organized and succinct
format. This section is intended to
ensure the board receives appraisals that are uniformly prepared with all
relevant information presented in an organized way.
(b) Appraisals shall be bound or stapled and
every page, including any addenda, shall be consecutively numbered.
(c) Appraisals shall include:
(1) A table of contents with
reference to numbered pages;
(2) A description of the property, the property interest appraised and
the purpose of the appraisal;
(3) Color photographs of the property and comparables;
(4) A complete copy of the
property's deed to the present owner;
(5) A map showing the property and
all comparables;
(6) A comparison chart or grid
showing units of comparison and adjustments to comparables;
(7) If a replacement cost method
is used, a complete reference to the cost manual used, including the manual's
name, date and section and, if used, a copy of the calculator cost form;
(8) A conclusion of value with a
date of valuation;
(9) A statement of whether the
appraisal preparer has any financial interest in the property or in the result
of the appraisal or in the board's decision, including a statement of how the
preparer is being compensated for the appraisal and any testimony, such as
whether the preparer is receiving a flat fee, hourly fee or percentage of
abatement; and
(10) A statement of the appraisal
preparer's qualifications.
(d) Appraisals shall not contain irrelevant,
superfluous or repetitive material.
(e) The board shall exclude from evidence
nonconforming appraisals or it shall take such other actions as it deems
appropriate.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM,
eff8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.35 Exchange of Appraisals and Statistical
Reports.
(a) Except as provided in Tax 203.07, any party intending to submit an
appraisal or statistical report shall submit a copy of the same to the other
party after the hearing notice but not less than 14 days before the hearing.
(b) An appraisal or statistical report submitted
with the abatement application, the appeal document or otherwise submitted
before the hearing notice shall not constitute compliance with this rule.
(c) If a party fails to comply with (a) above,
the board shall exclude the appraisal or statistical report.
(d)
In eminent domain proceedings,
each party intending to submit an appraisal shall provide a copy to the board
14 days prior to a just compensation hearing.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.36 Requests for Findings of Fact and Rulings of Law and Legal
Memoranda and Decisions/Orders.
(a) All requests for findings and rulings and
hearing memoranda shall be submitted to the board before the close of a
hearing. When parties have leave to
submit requests or memoranda after a hearing, the board shall provide the
parties with a filing schedule. The
party with the burden of proof shall file the first memorandum, and then the
opposing party shall file its memorandum.
Additional memoranda may only be filed by leave of the board, which
shall be granted only when they will
assist the board.
(b) Requests for findings and rulings shall
consist of separately numbered paragraphs with only one finding or ruling per
paragraph. Parties shall be limited to a
combined total of 25 requests for findings of fact and/or rulings of law. Requests
that contain multiple findings or rulings shall be marked "neither granted
nor denied."
(c) Each party submitting written requests for
findings of fact and/or rulings of law shall also submit a microsoft word
compatible electronic version to clerk@btla.nh.gov.
(d) Following the hearing, the board shall issue
a decision or order with sufficient
specificity to allow the parties to understand its basis.
(e) The board shall retain each file for at least
5 years following the date of the final decision or the date of the decision on
any appeal, unless the director of the division of archives and records
management of the department of state sets a different retention period
pursuant to rules adopted under RSA 5:40.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.37 Motions for Rehearing, Reconsideration or
Clarification.
(a) Motions for rehearing, reconsideration or
clarification or other such post hearing motion, collectively "rehearing
motion," shall be filed within 30 days after the clerk's date on the board's order or decision. Filing a rehearing motion shall be a
prerequisite to appealing to the supreme court in accordance with RSA 541:3, RSA 541:4 and RSA 541:6.
(b) Rehearing motions shall state with
specificity all points of law or
fact the moving party contends the board overlooked, misapprehended, or
requires clarification.
(c)
The opposing party shall not be required to file an objection to a
rehearing motion. If an objection is
filed, however, it shall be filed no
later than 5 days after the rehearing motion is filed and simultaneously copied
to all other parties pursuant to Tax 102.26 and Tax 201.14, respectively. The objection may include a request for
additional time to respond to the rehearing motion. Once an objection is received by the board,
no further filings shall be accepted unless a waiver is granted pursuant to Tax 201.41.
(d)
Pursuant to RSA 541:5, if the
board does not grant or deny the rehearing motion within 10 days, a suspension
order shall be issued.
(e) Rehearing motions shall only be granted for
good reason, pursuant to RSA 541:3, and a showing shall be required that the
board overlooked or misapprehended the facts or the law and such error affected
the board's decision. Rehearing motions
shall not be granted for harmless errors that, if corrected, would not change the board's decision.
(f) A party who fails to attend a hearing may
file a motion requesting a hearing. Such
motion shall only be granted if the moving party shows the failure to attend
was due to accident, mistake or misfortune.
(g) Parties shall submit all evidence and present
all arguments at the hearing. Therefore,
rehearing motions shall not be granted to consider evidence previously
available to the moving party but not presented at the hearing or to consider
new arguments that could have been raised at the hearing. Except by leave of the board, parties shall
not submit new evidence with rehearing motions.
Leave shall only be granted when the offering party has shown the
evidence was newly discovered and could not have been discovered with due
diligence in time for the hearing and when the new evidence will assist the
board.
(h) If a rehearing motion is granted, the board
shall either revise its decision or order without rehearing or it shall
schedule a further hearing if required to correct the error.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A, eff 4-18-03; ss
by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.38 Clerical Mistakes.
(a) Clerical mistakes in decisions, orders or
other parts of the record, arising from oversight or omission, shall be
corrected by the board at any time on its own initiative or party's motion.
(b) Such mistakes shall be corrected before an appeal is docketed in the supreme
court and thereafter only with leave of the supreme court.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.39 Costs.
(a)
Except as otherwise provided by law, costs shall be awarded as in the
superior court. The board shall order a party to pay the other party’s costs when
the board finds the matter was frivolously brought, maintained or defended in
accordance with RSA 21-J:28-b, VI, RSA 71-B:9, RSA 76:17-b and RSA 498-A:26-a. All
awards of costs shall be limited to reasonable costs.
(b) Filing fees shall be reimbursed in accordance with RSA 76:17-b
whenever the board grants an abatement because of an incorrect tax assessment
due to a clerical error or a plain and clear error of fact and not of
interpretation.
(c) If the board awards costs, the party awarded
costs shall:
(1) State in writing or on the
record the costs sought; and
(2) Submit documentation that
shall prove the party incurred the costs being sought.
(d) Costs for a party's expert witness shall be
limited to those reasonable fees incurred for the witness's testimony, but no
costs shall be awarded for the witness's research or preparation in accordance
with Fortin v. Manchester Housing Authority, 133 N.H. 154, 157-60
(1990).
(e) Nothing in this section shall affect the
sovereign immunity of the state and its
political subdivisions.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-A, eff 4-18-03;
ss by #8986, eff 9-24-07; ss by #10624, eff 6-26-14
Tax 201.40 Withdrawal or Recusal of Board Member.
(a) Upon board member initiative or upon a
party's motion, a board member shall, for good cause or to avoid the appearance
of impropriety or lack of impartiality, withdraw from any adjudicative
proceeding.
(b) Pursuant to Taylor Boren v. Isaac, 143
N.H. 261 (1998), recusal shall occur when an objective, disinterested observer
fully informed of the facts would entertain significant doubt about the board
member's ability to be impartial or do justice in the case.
(c) If recusal is sought by a party, the party
shall file a motion to the full board and shall have the burden to show why
recusal is warranted.
(d) For purposes of this section, good cause
shall include the following:
(1) The member has a personal or
pecuniary interest in the matter that is immediate, definite and subject to
demonstration; or
(2) There is evidence that would
cause a reasonable person to conclude the member's impartiality can be
questioned.
(e) Except where personal bias or prejudice
exists, a board member may sit on a case where good cause for recusal exists,
provided:
(1) On the record, the board
member makes a full disclosure of the facts underlying the good cause;
(2) The other board members
conclude the good cause is waivable and the board member can sit impartially;
(3) The parties are given an
opportunity outside the board's presence to consider waiver; and
(4) The parties, free of board
influence and on the record, waive recusal.
Source. #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
Tax 201.41 Waiver of Rules.
(a) Request for a waiver for failure to comply
with a rule or board order shall not be routinely granted.
(b) The board shall grant a waiver for failure to comply with a rule or
board order when the failure was due to accident, mistake or misfortune or when
justice otherwise requires, provided that granting the waiver would not be contrary to any statute
or supreme court case law.
(c) Requests for a waiver shall:
(1) Be in writing promptly upon
discovery of the failure;
(2) State the failure, the
specific reasons why the waiver should
be granted and the facts supporting the request;
(3) State that the party's failure has been corrected or state why the
failure has not been corrected and, in such a case, when the failure will be
corrected; and
(4) Comply with all other rules
applicable to filing documents, including sending a copy to the other party.
Source. #7153, eff 12-10-99; ss by #8986, eff 9-24-07;
ss by #10624, eff 6-26-14
PART Tax 202 GENERAL RULES GOVERNING PROPERTY TAX APPEALS,
EXEMPTION APPEALS, CURRENT USE APPEALS, LUCT APPEALS, TIMBER TAX APPEALS,
EXCAVATION TAX APPEALS, APPEALS OF RESIDENCES LOCATED IN AN INDUSTRIAL OR
COMMERCIAL ZONE AND DISCRETIONARY EASEMENT, REVITALIZATION, BETTERMENT ASSESSMENT, TOWN
LINES AND PERAMBULATION OF BOUNDARIES, QUALIFYING HISTORIC BUILDINGS AND FARM
STRUCTURES AND LAND UNDER FARM STRUCTURES’ APPEALS
Statutory
Authority: RSA 51:7; RSA 71-B:16, I, II;
RSA 72-B:13; RSA 72:34-a;
RSA 75:10-19; RSA
76; RSA 79:8; RSA 79-A; RSA 79-B;
RSA 79-C; RSA
79-D; RSA 79-E; RSA 79-F; RSA 79-G;
RSA 81:5; and RSA
231:32.
Tax 202.01 Applicability. This part, as well as Tax 101, shall apply to
all property tax appeals, exemption appeals, current use appeals, LUCT appeals,
timber tax appeals, excavation tax appeals, appeals of residences located in an
industrial or commercial zone, betterment assessment, town lines and
perambulation of boundaries, qualifying historic buildings, betterment
assessments, farm structures and land under farm structures’ appeals. The rules in Tax 201 shall also apply to
these appeals. In addition, Tax 203
property tax appeals and appeals of town lines and perambulation of boundaries,
Tax 204 exemption appeals, Tax 205 LUCT appeals, Tax 206 current use appeals,
Tax 213 timber tax appeals, Tax 214 excavation tax appeals, Tax 215
discretionary easement, revitalization, betterment assessment, qualifying
historic buildings and farm structures and land under farm structures’ appeals
and Tax 216 appeals of residences located in an industrial or commercial zone
shall also apply.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 202.02 Appeal to the Board.
(a)
To appeal to the board, a taxpayer shall, within the statutory period
and in writing, file an appeal document with the board after complying with all
other prerequisites to appealing to the board.
Requirements for appeal documents shall be as stated by type of appeal
in Tax 203 property tax appeals and
town lines and perambulation of boundaries, Tax 204 exemption appeals, Tax 205
LUCT appeals, Tax 206 current use appeals, Tax 213 timber tax appeals, Tax 214
excavation tax appeals, Tax 215 discretionary easement, revitalization, betterment assessment, qualifying historic
buildings and farm structures and land under farm structures’ appeals and Tax 216 appeals of residences located in an industrial or
commercial zone.
(b) The taxpayer's appeal document shall state
the grounds for the appeal with sufficient specificity to allow the board and the municipality to understand the taxpayer's
arguments and to allow the municipality the opportunity to further review and
address the taxpayer's arguments.
Conclusory statements without supporting arguments or data shall be
insufficient.
(c) If an appeal document lacks sufficient
specificity, the board, on its own or by the grant of a municipality motion,
shall place the taxpayer in default.
The board shall then order the taxpayer to amend the appeal within 10
days of the clerk's date on such order, providing sufficient specificity. If the taxpayer fails to comply with such
order, the board shall dismiss the appeal.
(d) Throughout the appeal, the taxpayer shall be
limited to the grounds stated in the appeal document. The board, on its own or by municipality motion, shall limit the
taxpayer's presentation to the issues raised in the appeal.
(e) The filing deadline with the board shall be
akin to a statute of limitations. The
board shall not have jurisdiction to accept an untimely filed appeal even if
the taxpayer was prevented from timely filing because of accident, mistake or misfortune, and even if the municipality has not
responded to the taxpayer's abatement application in accordance with RSA
76:16-a, Appeal of Roketenetz, 122 N.H. 869 (1982), and Arlington
Sample Book Company v. Board of Taxation, 116 N.H. 575, 576 (1976).
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 202.03 Failure to Timely File an Abatement Application or Appeal
Document.
(a) Timely filing of the abatement application
and the appeal document shall be prerequisites for the board having
jurisdiction over an appeal.
(b) Whenever an issue of timely filing of an
abatement application or appeal document arises, the board shall:
(1) Notify the taxpayer of the
issue;
(2) Provide the taxpayer with 30
days to file any documents or arguments to show the item was timely filed with
a certification that the taxpayer sent the municipality a copy of the
taxpayer's filing;
(3) Inform the taxpayer that
failure to show the item was timely filed shall result in a dismissal of the
appeal;
(4) If the taxpayer files any
supporting documents, allow the municipality 10 days to file any additional
material for the board's consideration; and
(5) After
the deadline for filing documents on the issue has passed, issue an order
either dismissing the appeal, preserving the issue for review at a hearing, or
accepting the item as timely filed.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
ss by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.04)
Tax 202.04 Discovery. The discovery procedures shall be as stated
in Tax 201.19.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.05)
Tax 202.05 Hearing Attendance.
(a) The purpose of this section is to ensure:
(1) That parties attend all
hearings;
(2) The efficient use of the
board's and the parties' time; and
(3) The board and the parties have an opportunity to obtain relevant
information through presentations and inquiries at hearings.
(b) In this section, "hearing" means
the adjudicative proceeding scheduled to receive evidence and arguments upon
which the decision on the merits will be based.
(c) Non-attendance by a taxpayer or the taxpayer’s attorney or
representative at a noticed hearing within 30 minutes after the scheduled time
shall result in a dismissal of the appeal unless the failure to appear is excused
as provided in paragraph (d).
(d) Taxpayers who cannot attend the hearing shall be excused only if they
file with the board, copying the other party, a written request for leave to
not attend the hearing, that includes the following:
(1) A statement of the reasons
the taxpayer is unavailable to
attend the hearing; and
(2) If not previously submitted
to the board, a hearing brief presenting the taxpayer’s arguments and supporting material.
(e) Such notice and brief shall be filed with the
board not less than 14 days before the hearing date, which may be shortened for good cause.
(f) If leave is granted for non-attendance, the board shall open the hearing and decide the appeal based on the evidence presented, including
any arguments and evidence presented by the opposing party.
(g) Nothing in this section shall alter the
burden of proof or constrain the board from reviewing and weighing the
evidence.
(h) A taxpayer
granted leave to not attend a hearing shall be deemed to waive:
(1) The opportunity to support
the taxpayer’s position other than
as presented in writing;
(2) The right to confront,
question and challenge the other party's evidence except as presented in the
brief; and
(3) The opportunity to answer
board questions.
(i) If a taxpayer did not file a request for
leave to not attend a hearing and fails to attend a hearing or fails to appear
for the hearing after 30 minutes of
the scheduled hearing time, no hearing shall be held and the taxpayer shall be
finally defaulted, and the appeal marked "taxpayer finally defaulted; no
further action" and the municipality shall have 10 days after the clerk's date on the order to file
a request for costs under Tax 201.39.
(j) If a municipality or any of its witnesses
fails to attend a hearing without having complied with paragraph (d) or fails
to appear for the hearing after 30
minutes of the scheduled hearing time, the board shall start the hearing and decide
the appeal based on the hearing and the record.
If a municipality arrives before the conclusion of a hearing, the board
shall provide them an opportunity to be heard.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.06)
Tax 202.06 Refund or Credit of Taxes.
(a) If taxes have been paid and an abatement
ordered, the municipality shall, within 2 months of the clerk's date on the
order, refund the abated taxes, plus interest at the rate set pursuant to RSA
76:17-a, from the date the taxes were paid to the date the refund is paid.
(b) The abatement shall either be refunded
pursuant to Tax 202.06(a) or, if there are any outstanding taxes, credited to
the taxpayer pursuant to RSA 76:17-d.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd
by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99;
ss by #8987-A, eff 9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B, eff 6-26-14
(from Tax 202.07)
Tax 202.07 Interest on Taxes Due or Owed.
(a) Pursuant to RSA 76:13, RSA 80:32 or RSA
80:69, interest on overdue taxes
shall be based on the ordered assessment.
If the board grants an abatement and taxes have not been paid, interest
shall only be due on the ordered assessment in accordance with Western Union
Telegraph Co. v. State, 64 N.H. 265, 270 (1887).
(b) If the board grants an abatement, and the
taxpayer has paid the tax and any interest, the abatement shall include the
interest previously paid by the taxpayer on both the excess taxes and interest
from the date paid to the refund date.
(c) If the board grants an abatement and interest
has been paid, the interest on the overassessment shall also be abated.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538 eff 9-8-09; ss by #10625-B,
eff 6-26-14 (from Tax 202.08)
Tax 202.08 Appeal.
(a) The appeal of the board's decision shall be
pursuant to RSA 541:6.
(b) Filing a rehearing motion pursuant to RSA
541:3 and RSA 541:4 shall be a
prerequisite for appealing a board decision in accordance with Tax 201.37.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14 (from Tax 202.09)
PART Tax 203 SPECIFIC RULES GOVERNING PROPERTY TAX APPEALS
Tax 203.01 Applicability. This part, as well as Tax 101, Tax 201 and
Tax 202, shall apply to property tax appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 203.02 Abatement
Application Filed with the Municipality.
(a) The board shall hear appeals from municipal
decisions on abatement applications in accordance with RSA 76:16-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 file the RSA 76:16 abatement application prescribed by the board or a
written document that includes all of the following:
(1) The taxpayer's name, address
and daytime telephone number;
(2) The property or properties
for which an abatement is sought, identified by street address and tax map and
lot number;
(3) A complete and specific
statement of the grounds supporting the application along with the comparables relied upon by the taxpayer; and
(4) The taxpayer’s signature on the abatement application certifying
that the application has a good
faith basis and the facts stated are
true.
(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 preclude an RSA 76:16-a appeal to the board unless it was
due to reasonable cause and not willful neglect. Appeal of Wilson, 161 NH 659 (2011).
(e) The municipality shall, within the statutory
period, review all abatement applications in accordance with RSA 76:16, II.
(f) The municipality's failure to respond to the
taxpayer within the statutory time period shall not extend the deadlines for
appealing to the board in accordance with RSA 76:16-a. Appeal of Roketenetz, 122 N.H. 869
(1982) and Arlington American Sample Book Co. v. Board of Taxation, 116
N.H. 575, 576 (1976).
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4684, eff 10-19-89; ss by #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 203.03 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
board after the municipality's decision or lack of decision in accordance with
RSA 76:16-a.
(b) Taxpayers may either modify the appeal document prepared by the board or may draft and file their own
written appeal document that includes all of the following:
(1) The taxpayer’s name, address
and daytime telephone number;
(2) If the taxpayer is not the owner, a statement of the
taxpayer’s standing for appealing in accordance with RSA 76:16-a;
(3) The property or properties
being appealed, identified by street address and tax map and lot number;
(4) The assessment on the
property or properties, and if available, the assessment broken down by land
and building;
(5) A list of any other property
owned by the taxpayer within the municipality;
(6) A complete and specific statement of the grounds supporting the
appeal, with any evidence relied on
by the taxpayer, pursuant to (d) and (e) below; and
(7) The proper filing fee under
Tax 501.01.
(c) Pursuant to RSA 76:16-a, the board shall only
hear an appeal regarding those properties for which an abatement application
was filed with the municipality. Appeal of Town of
(d) The taxpayer's appeal document shall state
the grounds for the appeal with sufficient specificity to allow the board and
the municipality to understand the taxpayer's arguments and to allow the
municipality the opportunity to further review and address the taxpayer's
arguments. Conclusory statements without
supporting arguments or data shall be insufficient.
(e) To comply with (d), the taxpayer shall
present material on the following:
(1) Physical data such as
incorrect description or measurement of property;
(2) Market data relative to the
property's value on the April 1 assessment date, supported by comparable sales
or a professional opinion of value; and/or
(3) Assessment data by a showing
that the property's assessment, when compared to its market value, exceeds the
general level of assessment in the municipality.
(f) If a taxpayer fails to comply with Tax
203.03(b), the board, on its own or by municipality motion, shall declare the
taxpayer in default and order it
cured within 10 days of the clerk’s date. If the taxpayer fails to comply with the
default order, the board shall
dismiss the appeal.
(g) Throughout the appeal, the issues raised by
the taxpayer in the abatement application and appeal document may differ, but
the grounds stated in the appeal document shall control the issues before the
board.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by
#10625-B, eff 6-26-14
Tax 203.04 Filing Deadlines in
Property Tax Appeals.
(a) The filing deadlines for property tax appeals
shall be as stated in RSA 76:16 and RSA 76:16-a.
(b) An abatement application filed with a
municipality or an appeal document filed with the board shall be untimely if it
is filed:
(1) After the statutory
deadlines; or
(2) On or before the notice of
tax date.
(c) The board shall not extend statutory
timelines except as stated in (d) below, and the board shall dismiss appeals
when the abatement application was not timely filed with the municipality. In
accordance with Appeal of Gillin, 132 N.H. 311, 313 (1989) and Daniel
v. B & J Realty, 134 N.H. 174, 176 (1991), taxpayers shall timely file an abatement application
as a jurisdictional prerequisite for the board to hear the appeal.
(d) If a taxpayer's abatement application was
untimely filed, the board shall treat the abatement application as timely filed
only if the taxpayer demonstrates all of the following:
(1) The municipality supplied the
taxpayer with the incorrect filing deadline;
(2) The taxpayer was unaware of
the correct filing deadline;
(3) The municipality should have known the taxpayer would rely on the
municipality's information; and
(4) The taxpayer detrimentally
relied on the municipality's information such as missing the deadline for
filing the abatement application with the municipality. City of
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07;
ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 203.05 Pending Appeals,
Effect of Ordered Assessment and Appeals for Subsequent Years.
(a) The purpose of this section is to detail the effect the board's
abatement decisions have on other tax years.
(b) The following definitions shall apply only to
this section:
(1) “Decision” means either a written decision by
the board or a settlement agreement signed and filed in accordance with Tax
201.23, but does not include a withdrawal, even if based on a settlement
agreement, unless the agreement is filed with the board with the withdrawal;
(2) “General reassessment” means
the process undertaken by a municipality to reassess all property in the
municipality, and which:
a. Includes:
1. Collecting anew or verifying existing physical data through reinspection and remeasurement;
2. Analyzing market data; and
3. Appraising all property at the
same percentage of market value; and
b. Does not include annual or
periodic adjustments to assessments that
are the result of a simple factoring or multiplication of existing assessments
without an accompanying market analysis.
(3) “Good faith reason or
adjustment” means a change made to an ordered assessment due to:
a. Omission or error on the
assessment-record card;
b. Physical change to the
property;
c. Adjustments to property strata
after analysis of sales and assessment data;
d. Change in highest and best
use; or
e. Other changes affecting value
pursuant to RSA 75:8, II;
(4) “Original appeal” means the
initial property tax appeal filed with the board by a taxpayer or the
taxpayer's successor, seeking an abatement due to overassessment, where the
appealed assessment has not been appealed before or where the appeal is based
on reasons not stated in an earlier appeal;
(5) “Original tax year” means the
tax year for which an original appeal was filed;
(6) “Subsequent appeal” means any
property tax appeal with the board by the taxpayer or the taxpayer's successor
that filed an original appeal, seeking an abatement for overassessment on the
same property for a subsequent tax year; and
(7) “Subsequent tax year(s)”
means the tax year(s) after the original tax year until there is a general
reassessment and includes tax years while the appeal is pending and tax years
after the decision is issued.
(c) For an original appeal, the board shall only
consider and issue a decision on the assessment for the original tax year. The board shall not consider or issue a
decision on subsequent tax years unless a subsequent appeal was filed and
consolidated with the original appeal.
(d) For subsequent appeals:
(1) If a decision has not been
issued on the original appeal, the board shall consider and issue a decision on the assessments for the original
tax year and the subsequent tax years from which the subsequent appeals were
taken, but the board shall not issue a decision on any other tax year; and
(2) If a decision has been issued on the original appeal, the board
shall consider the assessments for
the subsequent tax years from which the subsequent appeals were taken.
(e) When the board grants an abatement due to
overassessment, the municipality shall use the ordered assessment for
subsequent tax years and the board shall retain jurisdiction in accordance with
RSA 76:17-c.
(f) The municipality shall adjust the ordered
assessment for the subsequent tax years if there is a good faith reason for
such adjustment in accordance with RSA 75:8 and RSA 76:17-c.
(g) When the board issues a decision granting an
abatement on the original appeal, the municipality shall, within 2 months of
the clerk's date on the initial decision or the decision on any rehearing
motion, issue an abatement based on the ordered assessment for the original
appeal and abatements based on the ordered assessment with any good faith
adjustment for any subsequent tax year(s) for which the notice of tax has been
given in accordance with RSA 76:16 and RSA 76:17-c.
(h) To receive the benefits of RSA 76:17-c and
(e), (f) and (g) above, the taxpayer shall not be required to file an abatement
application with the municipality for subsequent years unless the taxpayer
intends to file a subsequent appeal.
(i) If the municipality fails to comply with (e), (f) or (g) above, the taxpayer may
file a motion to enforce compliance. A
motion asserting noncompliance with paragraph (f) shall be filed within the
timelines set for appeals under RSA 76:16-a.
A motion asserting noncompliance with paragraph (g) shall be filed no
earlier than 2 months and a day after the clerk's date on the decision and no
later than 4 months after the clerk's date on the decision.
(j) Whenever an enforcement motion is filed, the
municipality shall respond within 30
days.
(k)
In deciding the motion, the
board shall only consider evidence
on whether the municipality had a good faith reason for not using the ordered assessment. The board shall not receive any other
evidence or arguments. The municipality
shall have the burden to make a showing that a good faith reason existed for
not using the ordered abatement. If such
a showing is made, the burden shall shift to the taxpayer to prove no good
faith reason existed.
(l) If a taxpayer elects to file an appeal for a
subsequent tax year, the taxpayer shall comply with RSA 76:16 and RSA 76:16-a.
(m) An appeal for a subsequent year shall be
required when the original appeal or subsequent appeal will not protect the
taxpayer's rights, which includes, but is not limited to, the following:
(1) The taxpayer wants to raise
issues or arguments not stated in the original appeal;
(2) The taxpayer wants to appeal
other property not appealed in the original appeal; and
(3) The assessment appealed in
the original appeal has changed significantly due to a good faith reason or
adjustment.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 203.06 Checklist to
Municipalities.
(a) Upon receipt of a timely filed appeal, the
board shall send the taxpayer an acknowledgement of its receipt and the
municipality a checklist, seeking information including the following:
(1) The date the taxpayer filed
the abatement application;
(2) A list of all properties in
the municipality owned by the taxpayer, the assessments thereon with a
breakdown between land and building, if used, denoting the properties for which
an abatement application was filed; and
(3) Complete copies of the
assessment-record cards for all properties listed in (2) for the year(s) under
appeal.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the
taxpayer. If the completed checklist
shows the taxpayer has complied with all timely filing requirements, the board
shall process the appeal.
Source. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 203.07 Mediation.
(a) After determination that the taxpayer has complied with all timely filing
requirements, the board shall issue an order to encourage informal discussions, pursuant to RSA 541-A:31, V
and RSA 541-A:38, requiring the parties to meet in order to either settle or
narrow the disputed issues.
(b) The order shall:
(1) Establish a
120 day deadline from the date of the order for the parties to meet and file
with the board the report of settlement
meeting prescribed in the order; and
(2) State that no
hearing on the merits of the appeal will be scheduled until the parties have
met and filed with the board the report of the settlement meeting.
(c) The report of the settlement meeting shall
contain:
(1) The appeal
name and docket number(s);
(2) The date the parties
met subsequent to the appeal filing date;
(3) The parties in
attendance at the settlement meeting;
(4) A statement as
to whether the taxpayer submitted an appraisal;
(5) A statement
that the appeal was either completely or partially settled, withdrawn by the
taxpayer or that no settlement had been reached and a hearing is necessary;
(6) Signature(s)
of the parties participating in the settlement meeting; and
(7) A statement
that upon the parties’ signature and filing with the board the report of
settlement meeting, the contents of the report shall become an order of the
board.
(d) Upon receipt of the Tax 203.07(a) order, the
parties shall:
(1) Arrange to
meet to discuss the appeal at a mutually convenient time, or discuss the appeal
telephonically or by some other
electronic means, and the initial contact may be made by either party;
(2) Ensure those
involved in the settlement discussions either have the authority to settle or
can readily obtain such authority so as not to delay the filing with the board
of the report of settlement meeting; and
(3) Sign the
report of settlement meeting and file it with the board within the deadline
stated in the order.
(e) Motions for extension of the deadline to file
with the board the report of settlement meeting or a request for modifications
of the requirements of this rule shall:
(1) Be filed at
least 30 days prior to the deadline stated in the order;
(2) Only be granted
in extraordinary circumstances including:
a. Illness or
injury prevents a party from preparing for and attending a settlement meeting
within the deadline stated in the order;
b. Material evidence,
including any appraisal being prepared by the taxpayer, will be unavailable for
the settlement meeting despite the party’s due diligence to obtain the evidence
in time for discussion during the settlement meeting; or
c. Such other
reasons that warrant an extension to serve justice and efficiency; and
(3) Comply with
the requirements of seeking concurrence in Tax 201.18(b).
(f) If the parties do not file with the board the
report of settlement meeting within the 120 day deadline established in the
order or any extension granted under Tax 203.07(e), the parties shall be placed
in default pursuant to Tax 201.04.
(g) If the taxpayer’s grounds for the appeal, in
accordance with Tax 203.03(b)(6) and (d), reference an appraisal as the
existing or potential basis for disproportionality, the appraisal shall be made
available to the local assessing officials or their representatives during the
settlement meeting. If no appraisal is
submitted by the taxpayer during the mediation process and before the report is
filed, no appraisal shall be entered as evidence by the taxpayer at a
subsequent hearing on the merits of the appeal.
(h) During the mediation process, municipalities
shall provide the taxpayer:
(1) The bases for the
assessment, including all market
data analysis and all other
documentation used in establishing the assessment initially and in responding
to the abatement application; and
(2) An explanation of any codes and abbreviations used on
the assessment-record card.
(i) Upon filing the report of the settlement
meeting with the board, the report shall become a board order and, if the
report indicates:
(1) The appeal is withdrawn or settled, the board
shall mark the file accordingly; or
(2) No settlement or a partial settlement
occurred, the board shall proceed with scheduling a hearing.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 203.08 Grouping Appeals
for Hearing.
(a) The purpose of this section is to enable the
board to efficiently and effectively hear appeals that involve common types of
properties and common issues of fact or law.
The board shall consolidate appeals for hearing based on property type,
value, location or such other similarities.
(b) The clerk shall contact the municipality to
discuss the hearing procedure to be followed and to set deadlines for the
municipality to submit its proposed grouping.
Only procedural matters shall be discussed. Specific appeals shall not be discussed.
(c) Following the discussion, the board shall
issue hearing order regarding the
grouping of appeals.
(d) Grouping appeals shall not affect the burden
of proof, which shall remain on the taxpayer.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07 (from Tax 203.09); ss by #9538, eff 9-8-09 (from Tax 203.07); ss by
#10625-B, eff 6-26-14
Tax 203.09 Burden of Proof.
(a) In property tax appeals, the taxpayer shall
have the burden of proving the assessment was disproportionate or illegal,
resulting in the taxpayer paying a disproportionate share of taxes. Appeal of Town of
(b) In property tax appeals, the board shall
consider all of the property within a municipality owned by a taxpayer to
determine if the aggregate assessment on all the properties is disproportionate
to assessments generally prevailing in the municipality. Appeal of Town of
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07 (from Tax 203.10); ss by #9538, eff 9-8-09 (from Tax 203.08); ss by
#10625-B, eff 6-26-14
Tax 203.10 Assessment-Record Cards and Assessment
Manuals.
(a) In property tax appeals, the
assessment-record cards used by the municipality shall be understandable by the
board and the taxpayer. If codes or
abbreviations are used on the cards, the municipality shall, at or before the
hearing, provide the board and the taxpayer with an explanation of the codes
and abbreviations.
(b) Upon the board's request, a municipality
shall supply to the board a copy of the assessment manual or municipal market
data survey to assist the board in understanding the methodology used by the
municipality and to enable the board to use the manual if the board concludes
an assessment needs to be adjusted using the manual.
Source. #9538, eff 9-8-09 (from Tax 203.09); ss by #10625-B, eff 6-26-14
PART Tax 204 SPECIFIC RULES
GOVERNING EXEMPTION, CREDIT OR
DEFERRAL APPEALS
Tax 204.01 Applicability. This part, as well as Tax 101, Tax 201 and
Tax 202, shall apply to all exemption, credit
or deferral appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 204.02 Prerequisites.
(a) Filing a timely application for exemption,
credit or deferral shall be a
jurisdictional prerequisite for the board to hear an appeal.
(b) To qualify for an exemption, credit or deferral, the taxpayer shall, as of April 1 for the appealed
tax year, own the property and be in compliance with all statutory requirements
in accordance with RSA 72, RSA 74:1 and RSA 74:2.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 204.03 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
board.
(b) Taxpayers may either modify the appeal document prepared by the
board or may draft and file their own written appeal document
that includes all of the following:
(1) The taxpayer’s name, address and daytime telephone
number;
(2) The property or properties
for which the assessment is being appealed, identified by street address and
tax map and lot number;
(3) The
assessment on the property or properties, broken down by land and building if
provided by the municipality;
(4) A
complete and specific statement of the grounds supporting the appeal. Conclusory
statements without supporting arguments or data shall be insufficient;
(5) Copies of the exemption
application filed with the municipality, the municipality’s response to the
application and the tax bill; and
(6) The proper filing fee under
Tax 501.01.
Source. #2943, eff 12-31-84; amd by #4589, eff 3-24-89;
ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99;
ss by #7153, eff 12-10-99; ss by #8987-A,
eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax
204.04 Checklist to Municipalities.
(a) Upon receipt of a timely filed appeal, the
board shall send the taxpayer an
acknowledgement of its receipt and the municipality a checklist, seeking
information including the following:
(1) The date the taxpayer
filed the application for exemption or credit and the reasons for the
municipality's denial of the application; and
(2) Complete
copies of the assessment-record cards for all properties under appeal.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the
taxpayer with the completed checklist.
If the completed checklist shows the taxpayer has complied with all
timely filing requirements, the board shall process the appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 204.05 Burden of Proof. The taxpayer shall have the burden to prove
it was entitled to the statutory exemption,
credit or deferral for the year
under appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by
#10625-B, eff 6-26-14
PART Tax 205 SPECIFIC RULES
GOVERNING LAND USE CHANGE TAX APPEALS
Tax 205.01 Applicability. This part, as well as Tax 101, Tax 201 and Tax
202, shall apply to LUCT appeals.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 205.02 Abatement Application Filed with the Municipality.
(a) The board shall hear appeals from municipal
decisions on abatement applications in accordance with RSA 79-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 file a written abatement
application that includes all of the following:
(1) The taxpayer’s name, address and daytime telephone number;
(2) The property or properties
for which an abatement is sought, identified by street address and tax map and
lot number; and
(3) A complete and specific
statement of the grounds supporting the application with the comparables relied
upon by the taxpayer.
(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 municipality shall, within the statutory
period, review all abatement applications in accordance with RSA 79-A:10, II.
(e) The municipality's failure to respond to the
taxpayer within the statutory time period shall not extend the deadlines for
appealing to the board in accordance with RSA 79-A:10. See also Appeal of Roketenetz, 122 N.H.
869 (1982) and Arlington American Sample Book Co. v. Board of Taxation,
116 N.H. 575, 576 (1976).
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
ss by #4589, eff 3-24-89; ss by #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES,
12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538,
eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 205.03 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
board after the municipality’s decision or lack of decision in accordance with
RSA 79-A:10.
(b) Taxpayers may either modify the appeal
document prepared by the board or may draft and file their own written appeal
document that includes all of the following:
(1) The taxpayer’s name, address
and daytime telephone number;
(2) The property or properties
for which the assessment is being appealed, identified by street address and
tax map and lot number;
(3) The amount of the land use
change tax, the date of the billing and the change in use date;
(4) A complete and specific
statement of the grounds supporting the appeal, with any evidence relied on by the taxpayer; and
(5) The proper filing fee under
Tax 501.01.
(c)
The issues raised by the taxpayer in the abatement application and the
appeal document may differ, but the grounds stated in the appeal document shall
control the issues before the board.
Source. #2943, eff 12-31-84; amd by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss
by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff
|6-26-14
Tax 205.04 Filing Deadlines in
LUCT Appeals.
(a) The filing deadlines for LUCT appeals shall
be as stated in RSA 79-A:10.
(b) Tax 203.04(b)(c) and (d) shall apply to LUCT
appeals with the notice of tax date defined in Tax 102.34.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; amd by #6762, eff 7-1-98;
amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 205.05 Checklist to
Municipalities.
(a) Upon receipt of a timely filed appeal, the
board shall send the taxpayer an acknowledgement of its receipt and the
municipality a checklist, seeking information including the following:
(1) The date the taxpayer filed
the abatement application;
(2) Complete copies of the
assessment-record cards for all appealed properties for the year under appeal;
(3) Copy of all current use
applications and maps; and
(4) Copy of the land use change
tax bill and lien release.
(b) The municipality shall file the completed
checklist within 30 days of the board's date on the checklist, copying the
taxpayer. If the completed checklist
shows the taxpayer has complied with all timely filing requirements, the board
shall process the appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 205.06 Burden of Proof. In LUCT appeals, the taxpayer shall have the
burden to prove the municipality erred in assessing the tax or in assessing the
tax amount. Such challenges may include challenges to the change in use date
used by the municipality and/or the property's full value as determined by the
municipality.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
PART Tax 206 SPECIFIC RULES
GOVERNING CURRENT USE AND CONSERVATION RESTRICTION ASSESSMENT APPEALS
Tax 206.01 Applicability. This part, as well as Tax 101, Tax 201 and Tax
202, shall apply to current use and conservation restriction assessment appeals under RSA 79-A and RSA 79-B.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09;
ss by #10625-B, eff 6-26-14
Tax 206.02 Appeal to the Board.
(a) To appeal to the board, a taxpayer shall,
within the statutory period and in writing, file an appeal document with the
board in accordance with RSA 79-A:9 and
RSA 79-B:5.
(b) Taxpayers may either modify the appeal document prepared by the
board or may draft and file their own written appeal document that includes all
of the following:
(1) The taxpayer’s name, address and daytime telephone
number;
(2) The property or properties
for which the assessment is being appealed, identified by street address and
tax map and lot number;
(3) A complete and specific
statement of the grounds supporting the appeal;
(4) A copy of the current use or
conservation restriction assessment application filed with the municipality and
a statement of the municipality’s action on the application; and
(5) The proper filing fee under
Tax 501.01.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by
#10625-B, eff 6-26-14
Tax 206.03 Filing Deadlines. The filing deadlines for current use and
conservation restriction assessment appeals
shall be as stated in RSA 79-A:9 and
RSA 79-B:5.
Source. #2943, eff 12-31-84; EXPIRED 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by
#10625-B, eff 6-26-14
Tax 206.04 Checklist to
Municipalities.
(a) Upon receipt of a timely filed appeal, the
board shall send the taxpayer an acknowledgement of its receipt and the municipality a checklist, seeking
information including the following:
(1) A complete copy of the
current use or conservation restriction assessment application with any
maps or surveys filed with the application;
(2) The date the taxpayer filed
the current use or conservation restriction assessment application and the
municipality’s decision thereon; and
(3) Complete copies of the
assessment-record cards for all appealed properties.
(b) The municipality shall file the completed
checklist within 30 days of the board’s date on the checklist, copying the
taxpayer. If the completed checklist
shows the taxpayer has complied with all timely filing requirements, the board
shall process the appeal.
Source. #2256, eff 1-2-83; ss by #2943, eff 12-31-84;
EXPIRED: 12-31-90
New. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss
by #10625-B, eff 6-26-14
Tax 206.05 Burden of Proof. In current use and conservation restriction
assessment appeals, the taxpayer
shall have the burden to prove the municipality erred in denying, in whole or
part, the taxpayer’s current use or
conservation restriction assessment application.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07
(from Tax 206.06); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
PART Tax 207 SPECIFIC RULES
GOVERNING THE REGULATION OF TAX REPRESENTATIVES
Tax 207.01 Purpose and Applicability.
(a)
The purpose of this part is to ensure
individuals act appropriately and
adequately in representing taxpayers before municipalities and the board pursuant to RSA 71-B:7-a. Tax 207 shall govern the conduct of tax
representatives and the actions to
be taken upon board review or when a complaint alleges a tax representative has failed to act appropriately and
adequately in representing taxpayers.
(b)
This part, as well as Tax 101 and Tax 201, shall apply to the rules
governing the regulation of tax representatives.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07; ss by
#9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.02 Definitions.
(a) The following definitions shall apply to this part:
(1) “Board review” means the
action initiated by a written summary of the board's concerns regarding a tax
representative’s noncompliance with
RSA 71-B:7-a or Tax 207.03;
(2) “Commonly represent” means,
within a calendar year, representation of 4
or more taxpayers in RSA 76:16, RSA 76:16-a and RSA 83-F appeals;
(3) “Complainant” means an
individual or entity, except the board, who files a complaint;
(4) “Complaint” means a written
statement from any identified source, except the board, that alleges a tax
representative has not complied with
RSA 71-B:7-a or Tax 207.03; and
(5) “Tax representative” means a
non-attorney who, with or without compensation, commonly represents taxpayers
in RSA 76:16, RSA 76:16-a, and RSA
83-F appeals before municipalities and the board.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.03 Standards of Conduct.
(a) Tax representatives shall:
(1) Possess a working knowledge
of the statutes, rules and case law relating to property taxation and
abatement;
(2) Possess a working knowledge
of valuation principles and methods or employ individuals with such knowledge;
(3) Act honestly in carrying out
the role of tax representative, including dealings with the represented
taxpayers and all state and local officials;
(4) Comply with all statutes,
rules, case law and board orders when representing taxpayers;
(5) File only abatement requests to municipalities or appeals to the
board that have a supportable and good faith basis that the taxpayer is
entitled to an abatement; and
(6) Take sufficient steps to
adequately represent taxpayers such as performing a value analysis based on
market data and being prepared for filing all documents and appearing at all
hearings.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.04 Complaints.
(a) A complainant shall include the following
information in the complaint:
(1) The complainant's name,
address and phone number;
(2) The complainant's source of
knowledge about the tax representative;
(3) Whether the complainant is
filing as an individual or on behalf of an entity; and
(4) The specific reasons a tax
representative has not complied with
RSA 71-B:7-a or Tax 207.03.
(b)
If the board concludes during the preliminary review or after the
disciplinary hearing that a complaint was filed
without a good faith basis, the complainant shall be subject to an order of
costs under RSA 71-B:9 and Tax 201.39.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; amd by #7874-B, eff
4-18-03; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 207.05 Basis for
Complaints, Board Review and Sanctions.
(a) Complaints, board review and board sanctions
shall be based on the following:
(1) Failure to comply with Tax
207.03 standards of conduct;
(2) Commission of an act or
omission involving dishonesty, fraud or misrepresentation that is substantially
related to the qualifications and duties of a tax representative; and/or
(3) Conviction, including the
conviction based on a plea of guilty or nolo contendere, of a crime that is
substantially related to the qualifications and duties of a tax representative or has been convicted of a felony that
has not been annulled.
Source. #2943, eff 12-31-84; rpld by #4589, eff 3-24-89;
ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.06 Sanctions.
(a) If the board
finds a tax representative failed to
comply with RSA 71-B:7-a and/or Tax 207.03, the board shall, based on the
severity of the non-compliance, impose one or more of the following sanctions.
(1) Require the tax
representative to participate in remedial action, such as completing a course
in a selected area of valuation, taxation, ethics or administrative procedures;
(2) Written censure to be posted
at the board;
(3) Suspension for a specified
time period not to exceed one year; and
(4) Revocation of the right to
act as a tax representative before
municipalities and the board.
(b) At the time the board suspends or revokes a
tax representative’s right to represent taxpayers, the board shall determine
what appropriate steps are necessary to ensure the represented taxpayers are
not adversely affected by the suspension or revocation.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.07 Service and Answer.
(a) Upon receipt of a complaint or a board
review, the board shall serve a copy of the Tax 207.04 complaint or Tax
207.02(a)(1) written summary of the board's concerns, along with an order of notice, on the tax
representative by certified mail,
return receipt requested.
(b) The tax representative shall have 20 days from the clerk's date on the order of notice to
file a written response to the complaint or written summary of the board's
concerns. If within the 20 days the tax
representative files a request for
additional time, the board shall provide the tax representative with an additional 30 days to file a
response.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.08 Board Investigation of Complaint.
(a) The board shall initiate any complaint investigation it deems appropriate.
(b) Complaint investigations shall be conducted
by the board staff but not by the board members.
(c) Upon commencement of a complaint
investigation, the board shall inform the tax representative about the nature and purpose of the
complaint investigation.
(d) All complaint investigative materials shall
be placed in a written report filed with the board and copied to the tax
representative.
(e) The complaint investigative report shall be
filed within 60 days of the complaint filing.
The tax representative shall
then have 20 days to file a response to the report.
(f) Unless previously supplied, if the complaint
investigative report shall be used at a disciplinary hearing, it shall be
provided to the tax representative no
less than 20 days before the hearing.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.09 Preliminary Review.
(a) Upon receipt of the tax representative’s response, the lapse of the 20 days if
no response is filed by the tax representative and the conclusion of any complaint investigation, the board shall
conduct a preliminary review of the entire file.
(b) If the preliminary review concludes that the
complaint or the board review is unsubstantiated, frivolous, or does not
warrant an adjudicative hearing, the board shall so notify the tax
representative and the complainant, and no further action shall be taken.
(c) If the preliminary review determines reasonable
cause exists to conclude that the tax representative failed to comply with RSA 71-B:7-a or Tax 207.03, the board shall,
within 120 days of filing of the complaint, hold an adjudicative hearing.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.10 Quorum. The board quorum for preliminary review and
adjudicative hearings shall be 2 members.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax
207.11 Adjudicative Hearing.
(a) Hearing notice for the adjudicative hearing
shall be sent to the complainant and the tax representative and shall be posted
in 2 public places.
(b) The adjudicative hearing shall be conducted
in the following order:
(1) Opening
statement by the board with a summary of the complaint or board review, the
response, and any investigative material;
(2) A statement by
the complainant and any other witness who wishes to testify in support of the
complaint;
(3) A presentation
by the tax representative and any
witnesses called by the tax representative;
(4) Questions by
the board;
(5) An opportunity
for closing comments by the complainant; and
(6) Closing by the tax representative.
(c) All testimony shall be subject to board
questions or cross examination by the tax representative.
(d) Complainants may testify in accordance with
Tax 207.11(b), but they shall have no other role in the preliminary review or
the adjudicative hearing. Specifically,
the complainant shall not have the right to conduct cross examination, make
objections, or arguments or file
motions and memoranda.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.12 Decision and
Standard of Proof.
(a) After the adjudicative hearing, the board
shall issue a written decision.
(b) If the board finds, by a preponderance of the
evidence, that the tax representative’s actions
do not comply with RSA 71-B:7-a and Tax 207.03, an order of violation and
sanction pursuant to Tax 207.06 shall be issued and, if not, the board shall
close the investigation.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.13 Settlement. Nothing in this part shall prohibit the board
or the tax representative from seeking and obtaining an informal settlement of
a disciplinary proceeding. A settlement
agreement signed by the tax representative
and the board shall have the same effect as a final, non-appealable order.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 207.14 Reinstatement.
(a) When the board revokes a tax representative’s right to act as a tax representative,
the tax representative may, no
earlier than one year after the board order, seek reinstatement.
(b) A request for reinstatement shall state with
specificity why the revocation should be lifted.
(c) Upon receipt of a reinstatement request, the
board shall conduct any investigation it deems appropriate.
(d) Within 30 days of receipt of a reinstatement
request, the board shall review the request and either grant the request
without a hearing or schedule a hearing on the request, with the hearing being
scheduled no later than 60 days after filing of the request.
(e) A hearing notice for the reinstatement
hearing shall be sent to the tax representative and shall be posted in 2 public places.
(f) At a reinstatement hearing, the tax
representative shall have the burden of proof to show, by a preponderance of
the evidence, that the reason underlying the revocation no longer exists and
that the tax representative is able to properly represent taxpayers.
(g) The reinstatement hearing shall be conducted
in the following order:
(1) Opening statement by the
board;
(2) Presentation by the tax
representative as to why
reinstatement should occur;
(3)
(4) Questions by the board; and
(5) Closing statement by the tax
representative.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #9538, eff 9-8-09; ss by #10625-B, eff
6-26-14
Tax 207.15 Appeal.
(a) Pursuant to RSA 71-B:12 and RSA 541, the
appeal by a tax representative from any board order under this part shall be to
the New Hampshire Supreme Court.
(b) The complainant shall have no right to file a
rehearing motion or an appeal.
(c) Pursuant to RSA 541-A:30, I, if the board's
final action is unfavorable to a tax representative, the ordered sanction shall
not commence until the appeal timelines have passed. If an appeal is taken, the board order shall
be stayed during the appeal.
Source. #2943, eff 12-31-84; rpld by #4589, eff
3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98
New. #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
PART Tax 208 RULES GOVERNING
PETITIONS FOR REASSESSMENT AND CURRENT USE RECLASSIFICATION
Statutory Authority: RSA 71-B:16 and RSA 79-A:12
Tax 208.01 Applicability. This part, as well as Tax 101 and Tax 201, shall
apply to RSA 71- B:16 orders for reassessment and RSA 79-A:12 orders for
reclassification.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #7874-B, eff 4-18-03; ss by #8987-A,
eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.02 Written Complaint Against Specific Property.
(a) A written complaint filed under RSA 71-B:16, I or RSA 79-A:12, I shall
include:
(1) The complainant's name,
address and daytime telephone number;
(2) The name and address of the
property owner against whose property the complaint is filed;
(3) The description of the
property, including the street address and tax map and lot numbers, that is the
subject matter of the complaint;
(4) A statement specifically
describing the basis for the complaint;
(5) The complainant's signature;
and
(6) The proper filing fee under
Tax 501.01.
(b) Pursuant to RSA 71-B:9, the board shall order
the complainant to pay the property owner's costs if the board finds the
complaint was frivolously filed or maintained.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-B, eff 4-18-03; ss by #8987-A,
eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.03 Steps for Specific
Complaints.
(a) If the board receives a complaint made
pursuant to RSA 71-B:16, I or RSA 79-A:12, I, the board shall:
(1) Notify the property owner
against whom the complaint was filed;
(2) Notify the municipality in
which the property is located;
(3) Allow the property owner and
the municipality an opportunity to respond in writing to the complaint; and
(4) Review the complaint and the
property owner's and the municipality's
responses and schedule a hearing.
(b) If the board finds, based on the complaint
and the taxpayer's and the municipality's response, the complaint lacks a good
faith basis, the board shall issue a show cause order, requiring the
complainant to show cause why the complaint should not be dismissed or denied
without a hearing.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 208.04 Petition for
Municipal Wide Reassessment.
(a) A petition/complaint filed under RSA 71-B:16, IV shall meet the requirements
of this rule.
(b) A petitioner/complainant
shall either use the document
prepared by the board or may draft and file a document that shall:
(1) Be captioned on each page: "To the Board of Tax and Land Appeals
- Petition for Municipal Wide Reassessment Pursuant to RSA 71-B:16, IV";
(2) State on the first page the
name of the municipality for which the petition is filed;
(3) State on the first page the
names of not more than 2 lead petitioners;
(4) State the specific reason(s)
for the complaint;
(5) Conspicuously state on the
first page and each signature page, "Pursuant to RSA 71-B:16, IV, the
undersigned property taxpayers of (insert the municipality's name) petition for a municipal wide reassessment. We assert that a basis exists for this
petition/complaint under the
criteria of RSA 71-B:16-a for a municipal wide reassessment for the reasons
stated in the petition/complaint. By
signing below we also agree to be jointly and severally liable should the board
order the petitioners to pay any costs involved with this review should it be
determined that the petition was frivolously filed or prosecuted;"
(6) Include the original
signatures, the date signed and the printed name and address for each property
taxpayer signing the petition; and
(7) Be filed with the appropriate
filing fee under Tax 501.01.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B,
eff 6-26-14
Tax 208.05 Steps for Municipal
Wide Reassessment.
(a)
Whenever a petition/complaint
is filed pursuant to RSA 71-B:16, IV or RSA 21-J:3, XXV or whenever the board
initiates a proceeding pursuant to
RSA 71-B:16, III, the board shall:
(1) Notify the municipality of
the proceeding pursuant to RSA 71-B:16, III or IV;
(2) For petitions pursuant to RSA
71-B:16, IV, order the municipality to verify the petitioners are taxpayers in
the municipality;
(3) Perform a comparative study
of recent sales and assessments and determine various indications of central
tendency and coefficient of dispersion or variation of the sale prices to the
assessments;
(4) Based on the results of the assessment to
sale study and other information before the board and using the criteria specified by RSA 71-B:16-a, decide whether
good cause appears to exist to order a municipal wide reassessment;
(5) Hold a hearing on whether the municipality should be ordered to perform a
municipal wide reassessment at which hearing petitioners, taxpayers and the
municipality shall be heard;
(6) Require
the municipality, no less than 10
days prior to the hearing date, to post copies
of the show cause order in 2 public places in the municipality or to print the show cause order in a
newspaper of general circulation; and
(7) Issue an order in conformance with RSA 71-B:16-a.
Source. #4684, eff 10-19-89; ss by #5638, eff 9-1-93;
ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff
12-10-99; amd by #7874-B, eff 4-18-03; ss by #8987-A,
eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.06 Order for Reassessment.
(a) If the board orders a municipal wide
reassessment, the board shall:
(1) Order the municipality to periodically file progress
reports with the board of the steps taken to comply with the reassessment
order, copying the lead petitioners, and order the reports to be signed by the statutory assessing
officials of the municipality;
(2) Once the reassessment has
been completed and there have been sufficient sales not relied upon in setting
the assessments, the board shall perform a comparative study of
recent sales and assessments and determine various indications of central tendency and coefficient of dispersion
or variation of the sale prices to the assessments to determine whether a
statistically acceptable reassessment was performed;
(3) If the board concludes
the municipality has complied with the reassessment order and has completed a statistically acceptable reassessment, the board shall issue a final order
to such effect; and
(4) If the board concludes the municipality has not complied with the
reassessment order or has not completed a statistically acceptable
reassessment, the board shall hold a hearing to determine what further orders
to issue or what further steps to take.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff 4-18-03; ss
by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.07 Petition for
Municipal Wide Current Use Reclassification.
(a) A petition filed under RSA 79-A:12, IV shall:
(1) Be captioned on each page:
"To the Board of Tax and Land Appeals -- Petition for Municipal Wide Reclassification of Current Use Assessments Pursuant to RSA
79-A:12, IV";
(2) State on the first page the name of the municipality for which the
petition is filed;
(3) State on the first page the
names of not more than 2 lead petitioners;
(4) Conspicuously state on the
first page and each signature page, "Pursuant to RSA 79-A:12, IV, the
undersigned property taxpayers of (insert the municipality's name) petition for
a municipal wide reclassification of current use assessments. We assert that a basis exists for this
petition under the criteria of RSA 79-A:12, IV for a municipal wide
reclassification of current use assessments.
By signing below we also agree to be jointly and severally liable should
the board order the petitioners to pay any costs involved with this review
should it be determined that the petition was frivolously filed or
prosecuted;"
(5) Include the
original signatures, the date signed and the printed name and address for each
property taxpayer signing the petition; and
(6) Be filed with the appropriate filing fee under Tax 501.01.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.08 Steps for Municipal Wide Current Use
Reclassification.
(a) Whenever a petition is filed pursuant to RSA
79-A:12, IV or the board initiates a proceeding pursuant to RSA 79-A:12, III,
the board shall:
(1) Notify the municipality of the proceeding pursuant to RSA 79-A:12, III or
IV;
(2) For petitions pursuant to RSA 79-A:12, IV, order the municipality to
verify the petitioners are taxpayers in the municipality;
(3) Hold a hearing on whether the
municipality should be ordered to perform a municipal wide reclassification at which hearing petitioners, taxpayers and the
municipality shall be heard; and
(4) Issue an order in conformance with RSA 79-A:12 and RSA 79-A:13.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.09 Service.
(a) Service of notice of the petition for
reassessment or reclassification on a town shall be made by mailing the notice
to the town clerk and one selectman.
(b) Service of notice of the petition for
reassessment or reclassification on a city shall be made by mailing the notice
to the mayor or one alderman and the city clerk, or upon the city manager and
the city clerk in accordance with RSA 71-B:16, RSA 510:10 and RSA 510:12.
(c) Service of the notice of the petition for
reassessment or reclassification on a property owner shall be made by mailing
the notice certified mail to the property owner against whose land a complaint
is made under RSA 71-B:16, I or RSA 79-A:12, I.
Source. #5638, eff 9-1-93; ss by #7068, INTERIM, eff
8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff
9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14
Tax 208.10 Lead Petitioners.
(a)