In Massachusetts Be Prepared For Expensive Access To Justice
The deadline for filing most petitions to the Massachusetts Appellate Tax Board is approaching. The filing fees required to enter your petition are the highest in the nation. The filing fees generally started at $100 for property assessed at up to $1,000,000. For assessed values over $1,000,000 the filing fee is 10 cents per thousand in addition to the $100. This incremental increase in filing fees increases to a maximum of $5,000. A $5,000 filing fee would apply to $50,000,000 assessment, a $4,000 filing fee would apply to a $40,000,000 and so on. These filing fees apply to every fiscal year a tax assessment is appealed, e.g. if there are two years pending at the Appellate Tax Board two separate filing fees must be paid. The filing fees are a significant expense. If you are not aware, these filing fees can be an unpleasant surprise.
New Hampshire Inventory Blanks are Due April 15th
In New Hampshire every taxpayer must file an Inventory Blank with the local assessors by April 15th in order to preserve their right of a future property tax appeal. The requirement of filing an Inventory Blank can be waived by a city or town. Many cities and towns, by way of local election have waived the requirement of filing Inventory Blanks. In cities and towns that require the Inventory Blank, on or before March 25th of each year the Inventory Blank form is sent to each taxpayer. The Inventory Blank requires that the taxpayer provide under oath a description of the real estate taxable, other information needed by the assessing officials to assess the property at its true value, and a census of all persons occupying the premises among other things. If you receive an Inventory Blank from the assessors do not ignore it otherwise you will be at the doom of the assessors.