N.H. Admin. Code § Tax 201.33 - Comparable Properties

(a) This section is intended to ensure adequate preparation for hearings without overburdening the parties. The notification of comparables enables one party to review the other party's comparables before the hearing, thereby avoiding surprise and resulting in more informed presentations to the board.

(b) Any party intending to use comparable properties shall mail or hand deliver to the other party a written list of the comparables. Such notification shall be made after receipt of the hearing notice, but not less than 14 days before the hearing at which the comparables will be relied upon.

(c) Such notification shall state for each comparable:

(1) The street address;

(2) The current owner; and

(3) If available, the tax map and lot number.

(d) If a party fails to comply with (b) above, the board shall exclude the comparables.

(e) Properties listed in the abatement application or the appeal document or otherwise submitted before the hearing notice shall not constitute notice hereunder unless such notice was made pursuant to board order or obtained through discovery.

(f) In property tax appeals, the party submitting a comparable shall, before or at the hearing, submit to the board 3 complete copies of the comparable's assessment-record card for the year under appeal. The party shall also provide the other party with a copy of the assessment-recordcard.

(g) Except when comparables are used solely in a statistical report or as part of a municipal market data survey, parties shall be limited to 10 comparables per appealed residential property and 20 comparables per appealed nonresidential property. Parties may move for leave to use more comparables, and the board shall only grant such motion if the moving party has shown the additional comparables are necessary for the party's case and the use of the additional comparables will not be unduly repetitious or burdensome.

(h) If the parties submit their comparables at a prehearing conference, they shall be restricted to such comparables at the final hearing.

(i) The municipality shall, upon a taxpayer's request, allow a taxpayer to review and copy any municipal market data surveys.

Notes

N.H. Admin. Code § Tax 201.33

#5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07

Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014. Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.