Introduction to Assessment Appeals (Abatements)
If you believe your property's assessment is unfair, you may file an appeal (abatement) with the Board of Assessors.
Under State law, municipalities may abate taxes and interest accrued on such tax “for good cause shown." (RSA 76:16)
“Good cause,” is generally established by showing an error in the assessment value, a disproportionate assessment, or other grounds.
A taxpayer who challenges the assessment of their property has the burden to prove their property was assessed disproportionately compared with other property in town. The burden is on the taxpayer to demonstrate this was the case on the assessment date (April 1st for that year’s tax bill).
Who is Eligible to File an Abatement Application
The owner of record of the property as of April 1 of the tax year being appealed, or any aggrieved party may file an abatement application (RSA 76:16).
How to Apply to the City of Manchester for an Abatement
A written application is filed with the City of Manchester Board of Assessors, but only after receipt of the final tax bill.
In accordance with State law, your appeal must be received by the Board of Assessors (or postmarked) on or before March 1st (RSA 76:16).
To file an appeal, please use an official Abatement Application form. For your convenience, you can download and print this form below
Abatement application forms cannot be filed online because an original signature is necessary.
This form is also available at our downtown Manchester office.
There is no filing fee required when applying for an abatement with the City of Manchester.
Board Review of the Application
Once you have filed your abatement application, the Board of Assessors has until July 1st following the notice of tax (i.e. your tax bill) to grant or deny the application. If the Board does not send notice of acceptance or denial by July 1st the application is “deemed to have been denied” by the Board (RSA 76:16)
Appeal of the Municipality’s Failure to Grant an Abatement
If the Assessors have not responded by July 1st or you’re dissatisfied with the Board of Assessors decision regarding your application, or 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, please visit their website 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 Number (603) 669-7410.
Please note, an appeal to the Board of Tax and Land Appeals shall be deemed a waiver of any right to petition the Superior Court. (RSA 76-B:11)