Filing an Appeal
For Tax Year 2016 - April 1, 2016 to March 31, 2017
How and when to apply to the City of Nashua (hereafter Municipality):
Abatement application forms are available at this website or at the Assessor's Office 229 Main Street only after the receipt of the final 2016 tax bill. The owner of record as of April 1, 2016, or any aggrieved party, must apply in writing to the Board of Assessors following the receipt of the final 2016 tax bill (December 2016). The deadline for filing for an abatement for the 2016 tax year is March 1, 2017. (Municipal Filing Deadline RSA 76:16)
Board of Assessors / Municipality Response
If the Board of Assessors has not acted on an application for abatement of taxes by the following July 1 (for 2016 application that will be July 1, 2017), the application is “deemed to have been denied” by the Board. (Deemed Denied Date RSA 76:16, II)
Who May Appeal the Municipality's Failure to Grant an Abatement?
Any person liable for the property tax who has properly applied to the municipality for an abatement. If the Board of Assessors has not acted on an application for abatement of taxes by the following July 1, a taxpayer may appeal to the New Hampshire Board of Tax and Land Appeals (BTLA) or to Hillsborough County Superior Court. Such an application can only be made after the appeal has been denied or deemed denied at the municipal level.
How to Appeal the Municipality's Failure to Grant an Abatement
After a properly filed abatement application is denied by the City of Nashua Board of Assessors or deemed denied after the following July 1st, you can:
- File an application form or letter requesting an abatement with the Board of Tax and Land Appeals, State Office Park South, 107 Pleasant Street, Concord, New Hampshire, 03301. Application forms can be obtained from the Board of Tax and Land Appeals 603-271-2578. Forms must be filed by the following September 1 - for 2016 abatement applications that will be September 1, 2017. (RSA 76:16-a)
- File a petition for abatement in Hillsborough County Superior Court South, 30 Spring Street, PO Box 2072, Nashua, NH 03061-2072. Telephone: 1-855-212-1234. Petitions must be filed by the following September 1 - for 2016 applications that will be September 1, 2017. (RSA 76:17)
There is no filing fee required when applying for an abatement from the City of Nashua. However, there is a filing fee for appealing to the Board of Tax and Land Appeals or Superior Court.