If you believe your property's assessment is unfair, you may appeal to the Board of Assessors in writing after you receive your tax bill. Your appeal must be received by the Board of Assessors or postmarked on or before March 1st, in accordance with State law RSA 76:16.

To file an appeal, please use an official Abatement Application form. For your convenience, you can download and print this form by clicking here: Abatement Application Form.

Abatement application forms cannot be filed online because an original signature is necessary. These forms are also available at the Assessors Office at the address shown above.

By State law RSA 76:16, municipalities may abate taxes "for good cause shown". Good cause is generally established by showing an error in the assessment value, a disproportionate assessment, or other grounds. If your appeal is based on disproportionality, please note that the burden is on you to show this based on the assessment date, which was April 1st for that years tax bill.

Once you have filed your abatement application, the Board of Assessors normally has until July 1st following the notice of tax (i.e. your tax bill) to grant or deny that application.

If you are dissatisfied with the Assessors decision regarding your abatement application, or if the Assessors have not responded by July 1st, you may exercise one and only one of the following options.

OPTION #1: You may appeal to the State of New Hampshire Board of Tax and Land Appeals, in writing on or before September 1st. An application fee will be required. For more information, including forms and contact information, visit their web site at http://webster.state.nh.us/btla.

OPTION #2: You may appeal by written petition, on or before September 1st, to the Hillsborough County Superior Court, Northern District, 300 Chestnut Street, Manchester, NH 03101, telephone (603) 669-7410.

Note that by State law RSA 76-B:11, an appeal to the Board of Tax and Land Appeals shall be deemed a waiver of any right to petition the Superior Court.