Appealing Assessments
Abatement, or Appealing your Property Assessment to the Board of Selectmen or Town Assessors, RSA 76:16
Any person aggrieved by the assessment of a tax and who has complied with any and all legal requirements may, on or before March 1st annually, following the date of notice of tax, and not afterwards, apply in writing to the selectmen or assessors for an abatement of the tax.
Filing for Abatement
In accordance with RSA 76:16, any property owner who feels that their assessment is not correct may file for abatement of their property assessment. In accordance with this law, property owners may file for abatement once the final notice of tax has been received by the property owner, until March 1st. The “Final Notice of Tax” refers to the date the New Hampshire Board of Tax and Land Appeals (BTLA) determines to be the date the last tax bill was sent by the Town of Hollis. Since the Town of Hollis bills twice yearly, you must appeal after the second issue bill and not before. The second issue tax bill establishes the final tax liability for the year, and is usually sent to property owners by the end of October.
Once the final notice tax, or the second half tax bill, has been mailed to property owners, abatement applications are available in the Assessing Office at Town Hall, or at the Town of Hollis website. The Assessing Office cannot accept any Abatement applications until the final notice of tax has been received by the property owner.
By filing the abatement application, you are providing notice to the Town that you feel your assessment is inaccurate, and the reasons why you feel the assessment should be adjusted.
In accordance with RSA 76:16, “Municipalities may abate taxes for “good cause shown”, per RSA 76:16. Good cause is generally established by showing an error in the physical data, assessment calculation, or a disproportionate assessment, as well as other grounds. If your request is based on disproportionate assessment, the property owner has the burden to show the assessment was disproportionate. To carry this burden, the property owner generally must show what the property is worth on April 1st of the year appealed. The property’s market value would then be compared to the assessment by using the municipalities’ assessment ratio. Therefore, comparable sales or other market information is an essential part of most abatement applications.” In other words, you, the property owner, must prove to the Town that your assessment is incorrect, what your property value should have been as of April 1st for the year you are applying, and you must provide some sort of documentation to show how that calculation was arrived at. There are no “required” documents that must be used; any document(s) that you can provide to prove an inaccurate assessment can be submitted.
Please be aware that when filing for abatement that:
1.) A property inspection will be performed on all properties which the owners have filed for abatement, this includes the exterior and interior of all structures. Refusal to permit such inspection can result in your abatement application being denied, regardless of the property owner’s reason for filing an abatement application.
2.) Filing for abatement does not mean your assessed valuation will change. Some corrections or changes to property assessments can result in a higher assessed valuation. Filing for abatement does not mean that the Town will find in your favor.
3.) Filing for abatement does not stay payment of collection of taxes. Property taxes are still due by the date stated on the bill, and you will be charged interest on any unpaid amount not paid by the due date. If your application is approved, you will be refunded the amount, with 6% interest.
4.) Assessing Office staff cannot advise nor assist property owners in filling out the application, but can provide you with copies of property record cards, maps, sales data or other public documents that you may need to document your case.
Deadlines
The property owner must file the abatement application with the Assessor’s Office no later than March 1st. Date of filing is the date the application is hand-delivered to the Assessor’s Office, the date postmarked by the Post Office, or receipted by an overnight delivery service. Any abatement applications dropped off at Town Hall after the close of business (3:00 pm) on March 1st will be considered untimely filed. If March 1st falls on a weekend, the deadline will be the next business day, in accordance with State Law.
The Town of Hollis has until July 1st to notify the property owner of the decision to approve or deny the abatement application. This is referred to as the “decision notice,” and a notice is sent to all property owners who file for abatement, regardless of the outcome.
If the Property Owner does not agree with the decision of the Town, the property owner may file an appeal with the BTLA or the Superior Court, but not both:
No earlier than:
(a) receiving a decision notice from the Town of Hollis concerning the abatement application; or
(b) after July 1st if there has been no response from the Town of Hollis; and
No later than September 1st following notice of tax.
All property owners who file for abatement receive more specific information regarding appeals with their decision notice.
If you have additional questions, please contact the Assessing Office at (603) 465-2209, ext. 105 or via email