How can I look up a deed?
Documents that have been previously recorded with the Rockingham County Recorder of Deeds can be accessed from their website. Typical documents include recorded deeds and plans, easements, liens and releases, mortgages, among others. Go to the Assessing Dept. home page and select the Additional Links box marked Deeds for a mini tutorial and a link to their website.
What should I do if information contained on my property card is incorrect or if it appears that my property is being inequitably assessed compared to other similar properties in town?
Residents are encouraged to periodically review their property cards for accuracy. Cards can be accessed on line (See Property Cards and On-Line Maps page) or can be obtained from the Assessing Department. Data errors (number of bedrooms/bathrooms, finished vs. unfinished basements, features that have been removed, etc.) can usually be easily verified and corrected for the current tax year (if not for the first half, estimated tax bill, then usually by the final bill). Any corrections relating to the prior tax year can be evaluated and resolved through the abatement process. The deadline to file for
Abatement is March 1st following the tax year for which the abatement is being requested. (See Abatements and Appeals webpage). The Assessing Department is happy to discuss any concerns you may have regarding your assessment.
(Additionally from the DRA Website)
What can I do if I believe my property is over assessed?
If, in good faith, you believe your property is over assessed you may apply in writing on a form prescribed by the NH Board of Tax and Land Appeals (BTLA) Access the BTLA Web site to the selectmen or assessing officials for an abatement of the tax, no later than the March 1st following the date of notice. The selectmen have until July 1st to grant or deny the application in writing. Failure to notify you of a decision by July 1st constitutes a denial of your request. If the selectmen neglect or refuse to so abate, you may, after the filing of the annual inventory of polls & taxable property and
upon payment of a $65 filing fee, appeal in writing to the Board of Tax and Land Appeals or NH Superior Court on or before September 1st after the date of notice of tax.
In a dispute of property tax assessment, who has burden of proof?
RSA 76:16 Annotation 6. - Burden of Proof: Plaintiffs in tax abatement cases have the burden of proving disproportionately with respect to other property in the municipality, by a preponderance of the evidence.
What determines when I am taxed for additions or improvements to my property?
Any structure, improvement or addition to the property determined to be in place ON APRIL 1ST is taxed in the current tax year, and is treated as having been in place for the entire year, even though it may not have been in place for a significant period of time. Structures, improvements or additions made AFTER APRIL 1ST are treated as though they did not exist in the current tax year, and are taxed in the following year.
Exemptions & Credits
(From the DRA Website)
When applying for the Elderly Exemption and the disabled Exemption, what documents must I submit to the assessing officials and must the documents be kept confidential?
RSA 72:34, II. For those exemptions having income or asset limitations, the assessing officials may request two copies of any of the following, as needed, to verify eligibility. Any documents submitted shall be considered confidential, handled so as to protect the privacy of the applicant, and returned to the applicant at the time a decision is made on the application. The documents are:
- Federal Income Tax form
- State interest and dividends tax form
- Property tax inventory form filed in any other town
What must be included in net income when determining if I qualify for the Elderly Exemption?
RSA 72:39-a-(b) The net income shall be determined by deducting from all moneys received, from any source including social security or pension payments, the amount of any of the following or the sum thereof:
- Life insurance paid on the death of an insured
- Expenses and costs incurred in the course of conducting a business enterprise
- Proceeds from the sale of assets
(From the DRA Website)
Who qualifies for the standard veteran's tax credit in New Hampshire?
The standard veteran's tax credit shall be $50 (See**below) subtracted each year from the residential property tax bill. This amount is $100 (See ** below)in those towns which have formally adopted the higher amount. Every resident of this state who served not less than 90 days in the armed forces of the US in any qualifying war or armed conflict listed in RSA 72:28, and who was honorably discharged, or an officer honorably separated from the service; or the spouse or surviving spouse of such resident is eligible.
** Deerfield has adopted a $500 Tax Credit for qualifying Veterans. Please see the Assessing Page Link Exemptions & Credits for Applications and Filing Requirements.
If the total of tax credits and tax exemptions to which I am entitled exceeds my property tax bill, must the town pay me the difference?
No. Tax credits and tax exemptions only give relief to the extent of the tax liability of the taxpayer