Local Taxes

Forest Conservation and Taxation (RSA Ch. 79)

After a municipality has made a decision on any of the following applications, taxpayers may appeal the decision to the BTLA (or Superior Court) pursuant to the statutes below and Tax 206.

To apply for the following, you must file the application with the municipality by April 15 and file an appeal with BTLA (or Superior Court) within 6 months from municipal decision:

Current Use (RSA 79-A)

Conservation Restriction Assessments (RSA 79-B)

Discretionary Easement (RSA 79-C)

Discretionary Preservation Easement (RSA 79-D)

Farm Structures/Land Under (RSA 79-F)

Qualifying Historic Structures (RSA 79-G)

Certain Chartered Public School Facilities (RSA 79-H)

Community Revitalization Tax Relief Incentive (RSA 79-E)*

(*No application deadline to apply with municipality, but must file an appeal with BTLA (or Superior Court) within 6 months from municipal decision.)

Information is available from the Current Use Board maintained by the Department of Revenue Administration. An appeal form and $65.00 filing fee is required for each of these appeals.

Land Use Change Tax (LUCT)

When land no longer qualifies for current use assessment (usually due to development or reduction below qualifying acreage), municipalities must assess a land use change tax ("LUCT") pursuant to RSA 79-A:7. After a timely abatement request has been filed with the assessing officials, taxpayers may appeal the LUCT to the BTLA pursuant to RSA 79-A:10 and Tax 205.

A separate abatement request and appeal document is required for each LUCT bill being contested.

• File abatement with municipality within 2 months from Notice of Tax *
• File appeal with BTLA within 8 months from Notice of Tax *

Timber Tax

Pursuant to RSA 79, every owner who intends to harvest timber shall, prior to commencing each cutting operation and at the beginning of each new tax year into which the cutting operation shall continue, file with the municipality where such cutting is to take place a PA-7 - Notice of Intent to Cut. A Supplemental Notice shall be filed in the same manner for any additional volume of wood or timber to be cut in excess of the original estimate and within the tax year.

Every owner who has filed a Notice of Intent to Cut shall file with the municipality a Report of all timber cut within 60 days after completion of an operation. Harvesting timber is taxed by municipalities at 10% of its stumpage value.

An owner may, within 90 days of notice of the timber yield tax, file an abatement with the municipality, however, no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 79:10-11 and PART Tax 213.

After a timely abatement request has been filed with the municipality, owners liable for a timber yield tax may appeal to the BTLA (or superior court). There is no specific timber tax abatement form to complete. Contact your municipality directly for guidance on filing the abatement.

There is no filing fee required for a timber tax appeal to BTLA.

• File abatement with municipality within 90 days from Notice of Tax*
  • File appeal to BTLA (or superior court) within 6 months after Notice of Tax*

Excavation Tax

Pursuant to RSA 72-B, every owner who intends to excavate earth shall, at the beginning of each tax year and prior to excavating, file with the proper assessing officials in the municipality where such excavating is to take place a PA-38 - Notice of Intent to Excavate. Every owner who has filed a Notice of Intent to Excavate shall file a Supplemental Notice of Intent to Excavate for the amount of earth which exceeds the original amount of earth estimated.

Every owner who has filed a Notice of Intent to Excavate shall sign, and file with the municipality, a Report of all excavated material for each Intent to Excavate filed. The excavation tax shall be assessed by the municipality within 30 days after receipt of the report.

An owner may, within 90 days of notice of the excavation tax, file an abatement with the municipality, however, no owner shall be entitled to an abatement unless such owner has complied with the provisions of RSA 72-B:8-9.

If the municipality refuses to abate, an owner may, at the owner's election within 6 months of notice of such tax and not afterwards, appeal to the BTLA (or superior court in the county where the operation took place).

• File abatement with municipality within 90 days from Notice of Tax*
  • File appeal to BTLA (or superior court) within 6 months after Notice of Tax*

An appeal form and $65.00 filing fee is required.

* “Notice of Tax” means the date the municipality mails the owner the tax bill.

Other Matters Appealable to the BTLA

• Betterment Assessment
  • RSA 231:32
• Business Finance Authority PILOTs
  • RSA 162-A:24, RSA 162-I:15
• Decertification (of Assessors)
  • RSA 21-J:14-g, II
• Equalized Valuation
  • RSA 71-B:5, II
• Town Lines and Perambulation of Boundaries
  • RSA 51:7
• Unincorporated Towns & Unorganized Places
  • RSA 81:5

Filing Procedure

To file any of these appeals with the BTLA, please complete the appeal form, include a filing fee (by check or money order - no credit card payments) in the amount of $65 made payable to "Treasurer, State of NH" and mail or hand deliver to:

State of New Hampshire
Board of Tax and Land Appeals
107 Pleasant Street, Johnson Hall
Concord, NH 03301

Please note: the BTLA does not accept appeals filed by any electronic means. For additional assistance, please contact our office at (603) 271-2578.