How to File for an Abatement with the City of Nashua

For Tax Year 2008 - April 1, 2008 to March 31, 2009
                        For Tax Year 2007 - April 1, 2007 to March 31, 2008, subtract one year from deadlines listed below.

1. How and when to apply to the City of Nashua (hereafter Municipality):
Abatement application forms are available at the Assessor's Office 229 Main Street after the receipt of the final 2008 tax bill.  The owner of record as of April 1, 2008, or any aggrieved party, must apply in writing to the Board of Assessors following the receipt of the final 2008 tax bill (December 2008). The deadline for filing for an abatement is March 1, 2009.  (Municipal Filing Deadline RSA 76:16)

2.  Board of Assessors / Municipality response:
If the Board of Assessors has not acted on an application for abatement of taxes by July 1, 2009, the application is “deemed to have been denied” by the Board. (Deemed Denied Date RSA 76:16, II)

3.  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 July 1, 2009, 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.

4.  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 July 1, you can:
    a. 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 September 1, 2009 (RSA 76:16-a)
or 
    b. File a petition for abatement in Hillsborough County Superior Court South, 30 Spring Street, PO Box 2072, Nashua, NH  03061-2072. Telephone: 883-6461. Petitions must be filed by September 1, 2009. (RSA 76:17)

Fees:
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.