Abatements (How to File)

1. How and when to apply to City or Town (Hereafter Municipality):

Tax Appeal / Abatement application forms are available at the Assessor’s Office after December 1, 2022. You must apply in writing to the Board of Assessors following the receipt of the final 2022 tax bill (January 2, 2023 and March 31, 2023 quarterly due dates.) The deadline for filing for an abatement is March 1, 2023.

2. Who may appeal the municipality’s failure to grant an abatement:

Any person liable for the property tax who has properly applied to the municipality for an abatement (see 1).

3. How to appeal the municipality’s failure to grant an abatement:

• File an application form or letter requesting an abatement with the Board of Tax and Land Appeals, State Office Park South, 107 Pleasant Street, Concord, New Hampshire, 03301. Application forms can be obtained from the Board of Tax and Land Appeals 603-271-2578. For commonly asked questions regarding the appeal process, please visit the Board of Tax and Land Appeals website; or
• File a petition for abatement in Merrimack County Superior Court; or
• Visit the State of New Hampshire Website: Property Tax Appeal Application to the Board of Tax and Land Appeal (PDF)

4. When to appeal the municipality’s failure to grant an abatement:

File an application or letter with the Board of Tax and Land Appeals or file a petition in Superior Court no later than September 1, regardless of whether or not the municipality has responded to the abatement request. Property Tax Appeal Application to the Board of Tax and Land Appeal (PDF). For further information, please visit the Board of Tax and Land Appeals website.

5. Fees:

There is no filing fee required when applying for an abatement from the municipality. However, there is a filing fee for appealing to the Board of Tax and Land Appeals or Superior Court.