How to File for an Abatement with the City of Nashua
For Tax Year 2014 - April 1, 2014 to March 31, 2015
1. 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 2014 tax bill. The owner of record as of April 1, 2014, or any aggrieved party, must apply in writing to the Board of Assessors following the receipt of the final 2014 tax bill (December 2014). The deadline for filing for an abatement for the 2014 tax year is March 1, 2015. (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 the following July 1 (for 2014 application that will be July 1, 2015), 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 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.
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 the following 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 the following September 1 - for 2014 abatement applications that will be September 1, 2015. (RSA 76:16-a)
b. 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 2014 applications that will be September 1, 2015. (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.