Abatements and Appeals
If you believe your property’s assessment is unfair, you may file for an abatement with the Assessing Office. Under State law, municipalities may abate taxes and interest accrued on such tax “for good cause shown.” (NH RSA 76:16). A taxpayer who challenges the assessment of their property has the burden to prove their property was assessed disproportionately compared with other properties within the City. The burden is on the taxpayer to demonstrate this was the case on the assessment date (April 1st for that year’s tax bill). If a taxpayer has an appraisal or other documentation, it can be submitted with the application.
The owner of record of the property as of April 1st of the tax year or any aggrieved party may file an abatement application (NH RSA 76:16). Your right to file is not lost if you sold or bought during the application tax year.
A written application is filed with the Assessor’s Office after receipt of the final tax billing (in the Fall – also known as
notice of tax). In accordance with State law, the application must be received or postmarked on or before March 1st. The abatement application form is available at the City Assessor’s Office. For your convenience, you can also download
and print the form from the City’s website
Abatement forms cannot be filed online as an original signature is necessary. There is no filing fee required when applying for an abatement with the City of Claremont.
Once you have filed your abatement application, the Assessing Department has until July 1st following the notice of tax
(Fall tax billing) to grant or deny the abatement application. If the City does not send notice of acceptance or denial by July 1st, the application is “deemed to be denied” by the City (NH RSA 76:16).
If the Assessor has not responded by July 1st or you are dissatisfied with the City’s decision regarding your application,
you may exercise one of the following options:
1. You may appeal to the State of New Hampshire Board of Tax and Land Appeals (BTLA), 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 http://webster.state.nh.us/btla. (NH RSA 76:16-a)
2. You may appeal by written petition, on or before September 1st, to the Sullivan County Superior Court, 22 Main St, Newport, NH 03773, Telephone: 1-855-212-1234. A filing fee will be required. (NH RSA 76:17)
Please note: An appeal to the Board of Tax and Land Appeals shall be deemed a waiver of any right to petition the
Superior Court (NH RSA 76-B:11).