Appealing a property assessment in New Hampshire

The three deadlines

1. Abatement application to the town or city. In writing, on the abatement form, filed with the selectmen or assessors "by March 1, following the date of notice of tax under RSA 76:1-a, and not afterwards."

2. Municipal decision. The selectmen or assessors "shall grant, for good cause shown, or deny the application in writing by July 1". "The failure to respond shall constitute denial."

3. Appeal to the Board of Tax and Land Appeals, or petition to superior court. "The appeal shall be filed on or before September 1 after the date of notice of tax under RSA 76:1-a, and not afterwards." The superior court route under RSA 76:17 has the same September 1 limit. A taxpayer uses one route, not both.

The clock runs from the "date of notice of tax", which RSA 76:1-a defines: the mailing date of the final tax bill: for semiannual billing, the date the second bill is mailed; for quarterly billing, the bill due January 2. For the 2025 tax year with a final bill mailed on December 1, 2025, the dates are 2026's March 1, July 1 and September 1. With a final bill mailed on January 15, 2026, they become March 15, 2026, July 15, 2026 and September 15, 2026. The Board's own table notes that the town's failure to act does not extend the September 1 appeal deadline, and that a Board appeal cannot be filed before the town decides or July 1 passes.

What the Board compares

The Board of Tax and Land Appeals looks mainly at whether the equalized assessment exceeds the property's market value on April 1 of the tax year. The equalized assessment is the assessment divided by the town's equalization ratio, which the Department of Revenue Administration sets each year from a sales study (N.H. Admin. Rules Rev 2801.03, Rev 2803.03). The Board's own example: An assessment of $120,000 with a ratio of 1.20 gives an equalized assessment of $100,000; the question is whether the property was worth $100,000 on April 1.

A ratio above 1.00 means a town's assessments generally sit above market value; below 1.00, below it. Because the ratio is applied to everyone in the town, an assessment that matches market value is not by itself evidence of a disproportionate share: what matters is the assessment compared with what the ratio says a property of that value should carry. The appeal check on the home page does this division with your own numbers and shows the tax that rides on the difference. The Department's Rev 2800 rules describe the ratio study in full.

Filing with the Board

• $65 filing fee, non-refundable, by check or money order payable to "Treasurer, State of New Hampshire"; one fee covers all lots one taxpayer owns in a town.
• Mail or hand deliver to Board of Tax and Land Appeals, 107 Pleasant Street, Johnson Hall, Concord, NH 03301; questions to (603) 271-2578.
• Taxes keep falling due while an abatement request or appeal is pending; the town may charge interest and lien unpaid taxes.
• If the Board orders an abatement after the tax was paid, the abated amount is refunded with 6% interest.
• The taxpayer carries the burden of proving a disproportionate share of tax. An appraisal is not required; comparable sales are the usual support.
• An attorney is not required.
• The Board does not accept electronic filing.
• A building damaged by fire or natural disaster during the tax year can be prorated: apply to the town within 60 days of the event or by March 1, whichever is later (RSA 76:21).

The Board's Commonly Asked Questions list what a taxpayer brings to a hearing: photographs of the property, an opinion of its value as of April 1, and support for that opinion such as comparable sales or an appraisal, plus any errors found on the assessment-record card. The assessing office keeps that card and can explain how the assessment was built; the Board cannot.

Towns above the state median rate

The rate alone does not show an over-assessment, but owners in high-rate towns feel an assessment error most: every $10,000 of excess assessment costs the rate × 10 in tax each year. The municipalities above the $16.90 state median for 2025, highest first:

Charlestown $36.54 · Keene $34.37 · Berlin $33.60 · Marlborough $31.24 · Canaan $31.16 · Hinsdale $31.08 · Claremont $30.54 · Concord $29.11 · Wentworth $28.54 · Langdon $28.41 · Lyme $28.19 · Stratford $27.92 · Lee $27.61 · Northumberland $27.33 · Landaff $27.26 · Hancock $27.07 · Wilton $26.98 · Milford $25.93 · Westmoreland $25.92 · Newport $25.09 · Mason $25.05 · Allenstown $24.88 · Brookline $24.64 · Warren $24.56 · Henniker $24.13 · Amherst $23.98 · Plymouth $23.77 · Danbury $23.70 · New Boston $23.67 · Bath $23.51 · Gorham $23.45 · Hopkinton $23.35 · Antrim $23.11 · Raymond $22.96 · Danville $22.84 · Loudon $22.75 · Haverhill $22.74 · Piermont $22.46 · Peterborough $22.35 · Merrimack $22.11 · Pembroke $21.84 · Columbia $21.71 · Jefferson $21.66 · Chesterfield $21.65 · Weare $21.64 · Troy $21.54 · Lebanon $21.53 · Lisbon $21.30 · Lancaster $21.07 · Hillsborough $21.05 · Mont Vernon $21.04 · Greenfield $21.00 · Strafford $20.96 · Goffstown $20.88 · Boscawen $20.80 · Bennington $20.67 · Canterbury $20.49 · Manchester $20.24 · Shelburne $20.21 · Swanzey $20.18 · Bow $20.05 · Grantham $19.90 · Alexandria $19.87 · Dover $19.68 · Winchester $19.67 · Unity $19.65 · Barrington $19.56 · Newmarket $19.42 · Somersworth $19.27 · Fitzwilliam $19.22 · Ashland $19.19 · Richmond $19.13 · Hampstead $19.09 · Pelham $19.09 · Derry $18.99 · Jaffrey $18.95 · Hollis $18.90 · Durham $18.87 · Marlow $18.87 · Exeter $18.76 · Alstead $18.72 · Sullivan $18.57 · Salem $18.16 · Madbury $17.94 · Salisbury $17.91 · Kingston $17.90 · Rollinsford $17.90 · Clarksville $17.85 · Chichester $17.83 · Enfield $17.83 · Pittsfield $17.82 · Sharon $17.82 · Sandown $17.80 · Nelson $17.79 · Franklin $17.63 · Dublin $17.62 · Plainfield $17.60 · Epsom $17.54 · Orford $17.51 · Campton $17.46 · Orange $17.40 · Belmont $17.39 · Deering $17.36 · Warner $17.32 · Cornish $17.30 · Walpole $17.26 · Hooksett $17.19 · Barnstead $17.15 · Brentwood $17.13 · Hudson $17.11 · Colebrook $17.08 · Dalton $17.07 · New Ipswich $17.03 · Lyndeborough $16.97 · Fremont $16.95 · Newfields $16.95 ·

The complete ranking, including the towns below the median, is on the New Hampshire property tax rates page. For the timing of each step against a real bill, see the appeal deadlines guide.

Sources: RSA 76:16, Abatement of Taxes by Selectmen or Assessors; RSA 76:16-a, Appeal From Selectmen to Board of Tax and Land Appeals; RSA 76:17, Petition to Superior Court; BTLA, Property Tax appeals; BTLA, Commonly Asked Questions (property tax); RSA 76:1-a. Last checked October 20, 2026. This page summarises the official procedure; it is not legal advice, and the statutes and the Board's rules govern.