Assessing Frequently Asked Questions

Q: What can I do if I disagree with my assessment?
A: Once you receive your final tax bill, each property owner, prior to March 1st, following receipt of the final tax bill, may file for abatement, providing evidence as to why they believe their assessment is wrong. The Assessor will review and usually respond in writing as to why it was granted or denied. Once received, or after July 1st, if no response is received, you can file an appeal with the Board of Tax & Land Appeals (BTLA) or the NH Suprior Court. 

Q: Why must I pay taxes for a full year on a camper I moved out of the campground in July?
A: The statutes provide that if it existed on April 1st and remained there after June 15th and is more or less permanent, it is taxable for the entire year (April 1st - March 31st). 

Q: Why am I being taxed for a view?
A: You are not directly being taxed on the view, however as market sales demonstrate that views, much like waterfront, have a value in the market, it can and must be considered as part of your overall value, just like waterfront, topography, garages, etc. Although you may not be able to touch or feel the view, if the market shows the views are affecting market value of property, it must be considered. 

Q: What months does my first tax bill cover? 
A: Your first tax bill is merely a prepayment of your total tax burden and covers no defined period. It is merely half of the previous year taxes. Your final tax bill covers the entire tax year (April 1st to March 31st) and is calculated by taking your assessment, times the tax rate, to figure your annual tax burden, less your 1st bill (prepayment) to indicate the remainder you owe. 

Q: I purchased a property that has land in Current Use and I don't want it in Current Use, can I remove it?
A: No, once land has been placed in Current Use it must remain there until it is disqualified by a use change or if your purchase now makes the parcel less than 10 acres and no longer adjacent to other land owed by you in current use. 

Q: I just got my second bill and it's a lot higher than the first one, I haven't made any changes, why is it higher?
A: Your first bill is based on your prior year value and half the prior year tax rate unless new construction or other physical changes were made and picked up by the Town. The second billing is usually similar in terms of assessed value but could be higher due to new construction missed on the first bill or a revaluation that was completed bringing all assessment to their current market value. Taxes could change for the same reason, as well as the final bill being based on the new full tax rate because of increases expenditures of the School, Town, or County or any overall value change of the Town due to a revaluation, loss of tax value due to damage or large abatements. 

Q: How can I lower my taxes?
A: Verify all the assessment data is correct and the assessment represent the fair market value and apply for an abatement if it does not. If that does not help, participate in the School and Town budget process as that is how taxes are determined. 

Q: What is included in amenities?
A: Amenities generally refer to items that a property does not own but has the right to use and transfer when a property sells. This is very common with condominiums in which land, club houses, pools, waterfront, etc., are owned in common and every owner has the right to use. These features usually add value in the market place when a unit is sold and this value is referred to as an amenity. 

Q: Why is a Revaluation required?
A: Over time, properties and the market change. Properties deteriorate while others are meticulously maintained. Locations that were once desirable may no longer be while others have become desirable. As such, a revaluation is needed to ensure that as such changes occur, the assessments follow and remain fair and equitable. This is a statutory requirements (see RSA 75:8-a) as well as a requirement of the NH Constitution. 

Q: If my assessment went down, why did my taxes go up?
A: During a revaluation, the total value of the entire Town may have declined, while the market value of your assessment reduced, it did not decline at the same rate as other properties. As such, even if spending did not increase, the tax rate would have to increase by the same percent as the total town value decrease which may have been 10%, while your property only decreased 5%, resulting in higher taxes. 

Q: Who determines my property's fair market value?
A: Generally speaking, the market determines the value. However, the Assessor takes that market data and develops and opinion of market value for an individual property bases on what they have learned from arms-lenght sales of similar properties. No one number is the exact market value, as the market is dynamic, however, educated and well-trained Assessors can only provide an opinion of what the most probably market value is at a given point in time and generally there is an acceptable range of +/- 10% of that number.