How do I appeal my property tax assessment?

Local Board of Selectmen / Board of Assessors (municipal level - abatement application) / New Hampshire Board of Tax and Land Appeals - BTLA (state level) / Superior Court (judicial alternative)

Step by Step

How to do it

Review your tax bill: the final property tax bill (typically November/December) triggers the abatement window; you can only file an abatement after receiving the final bill for that tax year
FILE AN APPLICATION FOR ABATEMENT with your municipality:
DEADLINE: March 1 following the year for which taxes were assessed (if notice of tax was on or before December 31); OR 2 months after notice of tax if the notice was issued after December 31
Example: For 2025 tax year (assessed April 1, 2025, final bill November/December 2025): deadline is March 1, 2026
No specific statewide form required - a written letter or application form from your municipal assessor's office; file with the Board of Selectmen or Board of Assessors
Present evidence: comparable sales showing market value as of April 1 of the assessment year; factual errors in property data; disproportionate assessment relative to comparable properties
No filing fee at the municipal level
Municipality must respond by July 1 (for notices of tax on or before December 31; or within 6 months of the notice for later notices)
If the municipality denies the abatement OR does not respond by July 1 (deemed denied):
Choose ONE of the following - cannot appeal to both:
OPTION A - BOARD OF TAX AND LAND APPEALS (BTLA): File with BTLA at 107 Pleasant Street, Johnson Hall, Concord, NH 03301; DEADLINE: September 1 (for standard tax year); filing fee required; BTLA does NOT accept electronic appeals - mail or deliver paper application; BTLA provides a less expensive alternative to Superior Court
OPTION B - SUPERIOR COURT: File a petition in your county Superior Court; same September 1 deadline; more formal; legal fees likely

Details

What you need to know

Required Docs

Written abatement application or letter to municipality (request form from local assessor's office; no statewide form)
Supporting evidence: comparable sales (from April 1 assessment date), appraisal, property data corrections
BTLA appeal application (download from btla.nh.gov); BTLA forms cannot be filed electronically

Fee

Municipal abatement application: FREE; BTLA appeal: filing fee required (check btla.nh.gov for current amounts); Superior Court: filing fees ABATEMENT DEADLINE: March 1 (for standard year-end tax bills) MUNICIPALITY RESPONSE DEADLINE: July 1 BTLA OR SUPERIOR COURT DEADLINE: September 1 (after municipality denial or deemed denial) BTLA NO E-FILING: BTLA does NOT accept appeals by electronic means; must mail or hand-deliver WHERE TO GO: Municipal Board of Selectmen or Assessors office (abatement application); BTLA - btla.nh.gov | (603) 271-2578 | 107 Pleasant Street, Johnson Hall, Concord, NH 03301; OR Superior Court in your county

Where to Go

Municipal Board of Selectmen or Assessors office (abatement application); BTLA - btla.nh.gov | (603) 271-2578 | 107 Pleasant Street, Johnson Hall, Concord, NH 03301; OR Superior Court in your county

New Hampshire Notes

Important state-specific details

KEY RULE: CHOOSE BTLA OR SUPERIOR COURT - NOT BOTH; once you choose a forum, you cannot switch.
Assessment date is April 1; comparable sales evidence should focus on property values around April 1 of the tax year.
The burden is on the taxpayer to prove the property was assessed disproportionately compared to other properties in the town.
Pay taxes on time even while appealing - the municipality may charge 8% annual interest on unpaid taxes and place liens even during pending appeals.
If abatement is granted and taxes were paid, the abated amount is refunded with 4% interest from the date the final bill was fully paid.
BTLA handles not just property tax but also current use appeals, timber taxes, and other land-related matters.

Official Source

State office contact

State Office

New Hampshire Board of Tax and Land Appeals - btla.nh.gov | (603) 271-2578 | email: [email protected] | 107 Pleasant Street, Johnson Hall, Concord, NH 03301; NH DRA - revenue.nh.gov | (603) 271-2191