Print
Share page with AddThis

Property Taxes & Abatement

Mistakes:

The selectmen have until the end of the tax year, March 31, to correct mistakes (i.e. the property was taxed to the wrong person, or someone has completely "escaped taxation” for that year).

When to File for Abatement:

After the "notice of tax" which in Webster is the fall tax bill.

Deadline for Filing:

The taxpayer must file an abatement application with the Selectmen's Office no later than March 1 following the notice of tax received in the fall tax bill.

Application for Abatement:

The taxpayer must request the abatement, in writing to the Selectmen, by March 1 following the notice of the tax; this means the date of mailing of the second or final bill.

The applicant should follow the directions and fill out the application completely. Particular attention should be paid to the reason for the request and the supporting documentation.(i.e. comparable sales/data errors etc.).

Application Review:

Following receipt of an abatement application, the Assessor will conduct a review of the property's assessment and the application submitted by the property owner. The Assessor may request additional information or an inspection of the property. The Assessor will make a recommendation to the Board of Selectmen based on the information outlined in the abatement application and the review conducted in response to the application. A copy of the Assessor's recommendation will be forwarded to the abatement applicant after review by the Board of Selectmen.

Board of Selectmen:

The role of the Selectmen is to consider all abatement applications filed by taxpayers in order to determine whether or not an abatement is warranted and, if so, the amount of the abatement. The Board of Selectmen reviews all abatement requests, receives all information and testimony from the abatement applicant and the Assessor, and then grants or denies abatement requests, as they deem appropriate based on the information provided.

Decision:

Following the review of the Assessor’s recommendation regarding the application for abatement, the Board votes either to grant or deny the abatement. The Board may also defer a decision and request additional information from the Assessor or taxpayer.  The Selectmen have until July 1 to grant or deny an abatement request.  A notice of the Board’s decision is mailed to the taxpayer.

Appeals:

If the taxpayer disagrees with the decision and recommendation of the Board of Selectmen, they may file an appeal either with the Board of Tax and Land Appeals or to the Superior Court, but not with both.  Appeals may be filed no earlier than July 1 following the notice of tax, if the municipality has not responded to a request for abatement, and no later than September 1 following the notice of tax.  Otherwise, the right to appeal is lost.  This is true even if the Selectmen have not answered the written abatement request. There is a fee to file beyond the local level: Board of Tax and Land Appeals - $65, and Superior Court - $125.

Abatement of Taxes Due to Inability to Pay:

Under the provisions of RSA 76.16 – “Selectmen or Assessors, for good cause shown, may abate any tax assessed by them or by their predecessors.  Any person aggrieved by the assessment of a tax and who has complied with the requirements of RSA 74 may, within 60 days after notice of tax, and not afterwards, apply in writing to the selectmen for an abatement of the tax.” Applications of this purpose are available at the Town Hall, Selectmen’s Office.  Confidentiality as to the applicants and the circumstances supporting their request for abatement is considered primary to all Town Officials involved in these applications.