Who may file a municipal abatement?
Any person or entity “aggrieved” by reason of paying the property tax. Generally, this is the owner.
How do I apply for an abatement?
You must apply in writing to the municipality (RSA 76:16), by March 1st. An abatement application form can be found below. The form is also available in the assessing office.
- The abatement application form cannot be filed online because an original signature is necessary.
- There is no filing fee required when applying for an abatement with the City of Rochester.
- If you need assistance completing the abatement application, our assessing staff is here to help you.
When may I apply for an abatement?
You may file for an abatement any time after you receive your final tax bill (typically November/ December). Your abatement application must be postmarked or received by the assessing office on or before March 1st.
If I file an abatement, do I still need to pay my taxes?
An application for an abatement does not stay the collection of taxes; taxes should be paid as billed. If an abatement is granted, a refund with interest will be made.
What if I disagree with the municipality’s decision on my abatement application or if the municipality fails to act on my application?
You may file either at the BTLA (RSA 76:16-a) or superior court (RSA 76:17), but not both. An appeal must be filed no earlier than (a) after receiving the municipality’s decision on the abatement application or (b) July 1 following the notice of tax if the municipality has not responded to the abatement application; and no later than September 1st following the notice of tax.
How do I file an appeal with the Board of Tax and Land Appeals?
You may appeal to the 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 https://www.nh.gov/btla/.
Note: An appeal to the Board of Land and Tax Appeals shall be deemed a waiver of any right to petition the Superior Court (RSA 71-B:11).
How do I file an appeal with Superior Court?
The City does not advise taxpayers about how, when or what to file with the superior court. You should check with the Strafford Country Superior Court or consult an attorney for this information.
A taxpayer who challenges the assessment of their property has the burden to prove their total assessment is unfair and/or inequitable.
You are filing for an abatement on your total assessment, not your taxes.