An abatement is a request submitted to the local assessing officials to refund taxes paid based on physical description errors, damaged buildings during a tax year or differences in the opinion of value. If an abatement request is denied by the local assessing officials, the next step may be to file an appeal of the denial with the Board of Tax and Land Appeals (BTLA) or the Superior Court.
The BTLA website provides the applicable applications and forms, timelines and additional information of the appeal process for the various taxes.
Board of Tax and Land Appeals (BTLA) Homepage
Forms
- Applications and Filing Timelines for Property Taxes
- Applications for Other Local Taxes
- Current Use (RSA 79-A)
- Land Use Change Tax (RSA 79-A:7)
- Conservation Restriction Assessment (RSA 79-B)
- Discretionary Easement (RSA 79-C)
- Discretionary Preservation Easement (RSA 79-D)
- Farm Structures and Land Under Farm Structures (RSA 79-F)
- Timber Tax (RSA 79)
Statutes (RSAs)
- RSA 76:16 Municipal Abatements
- RSA 76:16-d Abatement on Tax Bills Delivered after December 31
- RSA 76:16-a Appeal to Board of Tax and Land Appeals
- RSA 76:17 Appeal to Superior Court
Administrative Rules
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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