Articles from 2006

The New Hampshire Department Of Revenue Administration To Publish Its 2005 Equalization Survey

In New Hampshire the deadline for filing an Abatement Application is generally March 1, of the next calendar year. The time to commence a tax year 2005 appeal was generally no later than March 1, of 2006. In New Hampshire assessment ratios are very important to a tax appeal case. In general the merits of a tax appeal are as much dependent upon the assessment ratio as on market value or any other factor. The problem is that the New Hampshire Department of Revenue Administration will not publish its Equalization Survey for tax year 2005 until April or May 2006. Therefore, a taxpayer may not know exactly how strong or weak its tax appeal is until months after the appeal must be filed. However, often one is able to predict roughly the assessment ratio prior to the publishing of the Department of Revenue’s Equalization Administration’s Survey by interviewing assessors, appraisers, and brokers.

In Massachusetts Do Not Ignore The Assessors’ Request For Information

In Massachusetts many owners of real estate have received directly from the assessors or will be receiving directly from the assessors requests for information pursuant to M.G.L. chapter 59 § 38D. These requests generally seek financial information as of January 1, 2006 and the preceding 2005 calendar year. This information is pertinent to the fiscal year 2007 assessment date of January 1, 2006. Most fiscal year 2007 tax bills will be issued this coming fall or early winter. The information requested now must be supplied timely or the taxpayers right to appeal the fiscal year 2007 assessment may be barred. In recent years the assessors have had increasing success in barring the taxpayers from appealing because an information request sent to the taxpayer several months prior to the generation of the tax bill was ignored. If a taxpayer wants to protect his right of appeal a request for information should not be ignored.

In Rhode Island The Assessor Must Present His Case Before The Taxpayer

In Rhode Island as in most jurisdictions the burden of proof in a property tax appeal is upon the taxpayer. In most jurisdictions this means that at a hearing the taxpayer must present his or her case first. After the taxpayer has rested the assessor may, but is under no obligation to present a case. That is not the procedure in Rhode Island, where the assessor must first present his or her conclusions as to fair market value and explain how that conclusion was arrived at. The taxpayer then must carry the burden of proving that the tax assessed was illegal or assessed at an inappropriate fair market value. This procedure insures that the assessor explains his or her actions in court. It helps to discourage assessors from acting improperly, without explanation. It makes it more difficult for an assessor to hide behind the burden of proof put upon the taxpayer.

New Hampshire 2006 Tax Bills Have Been Sent Out

In New Hampshire most communities have sent out the 2006 property tax bills. The 2006 tax bill has an assessment date of April 1, 2006. Many communities in New Hampshire are continuously revaluing in an attempt to stay at or near 100% of market value. Though many communities endeavor to attain a 100% assessment ratio some do not. It behooves the taxpayer to review his property tax bill annually while being aware of the current assessment ratio. The State Department of Revenue Administrators publishes its ratio findings in May or June of each year. If an appeal of the taxes is to be made an abatement application must be filed with the local community no later than March 1, 2007. If the application is denied or ignored an appeal may be taken to The State Board of Tax and Land Appeal or the Superior Court no later than September 1, 2007.

Most Communities In Massachusetts Are Sending Out There Fiscal Year 2007 Tax Bills

Most communities in Massachusetts are now sending out their property tax bills quarterly. In most cases the fiscal year 2007 assessed value will appear on the third quarter actual bills that are sent out sometime in December of 2006. This tax has a valuation date of January 1, 2006, with the fiscal years running from July 1, 2006 to June 30, 2007. In most cases the deadline to file an application for abatement is February 1, 2007. Many communities have revalued this year and many others are trending their values. In Massachusetts the assessors are now required by the State Department of Revenue to review their assessments annually and adjust them if necessary. Taxpayers should also review their tax bills annually and file applications for abatement with the local assessor if necessary. If the local assessor denies or ignores the application the taxpayer may file an appeal with the State Appellate Tax Board.

Statue Of Limitations Tolled In A Tax Appeal For Military Serviceman

In the recent Maine property tax case of Steven and Patricia Campbell v. Town of Brownville State Board of Property Tax Review Docket No. 2006-003, the State Board excluded from the filing deadline the time the taxpayer Steven Campbell spent while on active duty with the United States Army in computing a filing deadline. The Board cited provisions of the Federal Servicemembers Civil Relief Act, which provides for the tolling of statues of limitations during a person’s military service. Mr. Campbell had until May 17, 2005 to file a statement with the Town under the Tree Growth Tax Law. In September of 2004 Mr. Campbell was deployed to Iraq with his Army unit and was not discharged until September of 2005. The Board ruled that because Mr. Campbell was an active duty for eight months the deadline was extended from May 17, 2005 to January 2006.

In New Hampshire A Decision Can Carry Forward For Years (9/06)

In New Hampshire appeals from a decision of the assessor maybe taken to either the Superior Court or Board of Tax and Land Appeals, but not both. At either forum a trial on the merits of the tax appeal is conducted. This trial is the only and final hearing regarding questions of fact. Only questions of law can be appealed further. If a taxpayer opts to appeal to the Board of Tax and Land Appeal he will have to wait a year or two for a hearing. There are many appeals filed at the Board and therefore there is somewhat of a backlog of cases. There could be two or three tax years built up before a trial is scheduled. If, after a trial the Board orders an abatement of assessment, that ordered abated value carries for each tax year that a notice of tax has been issued since the appeal was first commenced.

The Taxpayer has the burden of proving HIS Case (9/06)

In Massachusetts the final forum for having the facts of a tax appeal heard is the Appellate Tax Board. At the Appellate Tax Board a trial is conducted. The taxpayer may call witnesses and submit evidence as to why he is entitled to an abatement of property taxes. The taxing authority has the right to cross-examine the taxpayer’s witnesses. The taxing authority may also defend its tax assessment by calling witnesses and submitting evidence. The taxpayer can then cross-examine the taxing authority’s witnesses. The taxpayer has the burden of proving that he is entitled to an abatement of taxes. The taxing authority has no obligation to defend its assessment. It can rely on the presumption that the assessment is correct. It is up to the taxpayer to jump over the metaphorical hurdle of proof. The burden of proving that abatement is warranted can be extremely difficult.