Articles from 2007
In New Hampshire the time to perfect your tax year 2006 abatement application is approaching. Most cities and towns sent out their tax year 2006 real estate tax bills during the fall of 2006. In most cities the tax year 2006 applications for abatement has an assessed valuation date of April 1, 2006 to be filed with the assessors by March 1, 2007. The assessors have until July 1, 2007 to act upon the application. If the assessors fail to act by July 1, 2007, which is often the case, the applicant must file an appeal no later than September 1, 2007. That appeal can be entered at the Board of Tax and Land Appeals or the Superior Court in the County where the property is located, but not both. The Board of Tax and Land Appeals or the Superior Court are the final arbiters of fact. Only questions of law may be appealed further.
In Massachusetts fiscal year 2008 commences on July 1, 2007 and runs until June 30, 2008. The fiscal year 2008 assessing date is January 1, 2007. Most communities send out their property tax bills at the end of December 2007. The deadline to file applications for abatement with the assessors is usually February 1, 2008. The dates that the various communities send out the property tax bills and the due dates for the filing of applications for abatement vary. It is important to check with each community to verify the dates. In general all taxes must be paid timely in order to effectuate a valid appeal. The assessors have three months in which to act upon the application for abatement. If the assessors fail to act upon the application within three months it is deemed to be denied. A further appeal may then be filed at the Appellate Tax Board.
In Rhode Island most cities and towns will be sending out their property tax bills soon. These 2007 tax bills will reflect values as of December 31, 2006. An aggrieved person may file an appeal with the local assessor within ninety days of the day from the date the first payment of tax is due. The assessor has forty-five days to review the appeal and render a decision and notify the taxpayer of the decision. If the taxpayer is still aggrieved he may appeal the decision of the assessor to the local board of tax assessment review. This appeal must be filed not more than thirty days after the assessor renders a decision. If the assessor fails to render a decision within forty-five days of the appeal, an appeal maybe filed with the local tax board of review not more than ninety days after the expiration of the forty-five day period.
Most communities in Maine will be sending out their fiscal year 2008 tax bills during the next few months. This tax bills have an assessment date of April 1, 2007. The taxpayer may file an Application for Abatement with the assessor within 185 days of the commitment date. The commitment date is usually within a few weeks of the date the tax bills are sent out. It is important to verify the commitment date as the time between commitment of the tax bills and the sending of the tax bills can vary significantly. The assessor has sixty days to act upon the Application for Abatement unless the applicant has consented in writing to a further delay. If the assessor fails to act within sixty days the Application is deemed to be denied. The applicant has sixty days from the Assessor’s denial or the deemed denied date which ever is earliest to file a further appeal.