Appraisers often serve as expert witnesses in tax abatement matters. The more money at stake, the more likely the parties will need appraisers.
When used in that manner, an appraiser is considered an expert witness. Expert witnesses are used to assist the judge, appeals board or other tribunal of technical matters and conclusions beyond the knowledge of ordinary witnesses. Ordinary … Read the rest
Zoning Boards of Adjustment (“ZBA’s”)
New Hampshire municipalities are permitted to establish zoning boards of adjustment, or ZBA’s, by statute. Every zoning ordinance adopted by a local legislative body must include provisions for the establishment of a ZBA to enforce the local ordinance. RSA 673:1.
Members of the ZBA
Each ZBA must consist of five (5) members. RSA 673:3, I. … Read the rest
Another staple land use boards in most New Hampshire municipalities is the Planning Board. Planning Boards are statutorily regulated, and the powers of a Planning Board are specifically defined under the language of each individual municipal ordinance.
Makeup of Planning Boards
Planning Boards may be established by local legislative bodies. RSA 673:1. The members of a municipal Planning Board … Read the rest
On April 17, 2018, while many taxpayers scramble to meet the deadline for filing their federal income tax returns, the U.S. Supreme Court will hear oral arguments in South Dakota v. Wayfair, Inc., a case that could forever alter the way in which state sales taxes are collected by remote retailers. The battle that is being waged between states and … Read the rest
Most real estate tax abatement cases heading to a final hearing require the testimony of an appraiser. Two, in fact: one for the taxpayer, and one for the taxing authority. Sometimes there is even a third appraiser, who gives his or her opinion as to the quality of one or the other reports prepared by the appraisers prior to the … Read the rest
New Hampshire’s system of government is best captured by our state motto: “Live Free or Die.” In comparison to other states, including neighboring states in New England, New Hampshire emphasizes local governance by empowering municipalities to establish robust local boards to regulate and enforce municipal-specific issues, including local land use issues.
RSA 673:1 permits any local legislative body to establish … Read the rest
State and local taxes (“SALT”) are any additional taxes imposed by an individual state and/or locality aside from federal taxes that may apply. Unlike many neighboring states, New Hampshire does not impose traditional income and/or sales taxes, and therefore relies heavily on SALT for revenue. On the local level, SALT generally appears in the form of property and/or real estate … Read the rest