Summer in New Hampshire is synonymous to some residents with bonfires, camping, and—of course—fireworks. For years, New Hampshire has been the most liberal state in the Northeast with regards to access of residents and visitors to fireworks. But what “fireworks” are permitted for use on New Hampshire properties according to the law? And under what … [Read more...]
Construction Contract without Plans and Specs? Bad Idea.
A couple had a rent-to-own agreement with a third party for a house, pursuant to which they had accumulated some equity. They agreed to relinquish that agreement, forgo their equity, and help a licensed realtor, Michael Fowler, purchase the house, which he did. The couple also entered into an oral agreement with Fowler for him to build them a new … [Read more...]
SUPREME COURT ABOLISHES LIMITS TO SALES TAXES ON INTERNET SALES
On June 21, 2018 the U.S. Supreme Court decided South Dakota v. Wayfair, Inc. creating a paradigm shift in the way in which state sales taxes will be collected by remote retailers. In a 5-4 decision, in a majority opinion written by Justice Anthony Kennedy, the Court overruled the physical presence rule which prevented a state from imposing an … [Read more...]
Are You Required to Give Financial Statements to Your Municipality?
In the context of real estate tax assessments in New Hampshire, the answer is “No.” We have seen tax assessors in some municipalities, such as Portsmouth, request income and expense information from at least some commercial landlords. Owners turn the information over, likely under the assumption they are required to do so. In fact, this … [Read more...]
A Brief Overview of Land Use Appeals
Local land use boards, such as zoning boards and planning boards, issue decisions on applications—such as site plan applications, subdivision applications, variances, and special exceptions—based on the information presented by the applicant(s) and considered in accordance with state law and local ordinance provisions. Boards may reject or deny … [Read more...]
Commercial Leases – When Should a Landlord Sue?
Let’s say your tenant signed a lease on September 1, never took possession, and made two monthly payments before stopping. Most commercial leases would give the landlord the right to terminate the lease, evict the tenant and sue immediately for the balance due. Many also give the landlord the option to keep the lease in effect and recover rent … [Read more...]
New Hampshire’s Research and Development Tax Credit
New Hampshire’s Research and Development Tax Credit is available to businesses with “qualifying research and manufacturing expenditures.” The credit is based upon the wages paid to individuals engaged in “discovering information which constitutes qualified research and development of a new or improved manufacturing process or business component of … [Read more...]
Appraisers and “Extraordinary Assumptions”
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 … [Read more...]
Local Land Use Law: A Brief Introduction, Part II
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 … [Read more...]
New Hampshire Planning Boards: A Brief Introduction
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. … [Read more...]
Supreme Court Considers Limits to Sales Taxes on Internet Sales
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 more...]
Extraordinary Assumptions – a Handy Tool for Real Estate Appraisers
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 more...]
Local Land Use Law: A Brief Introduction, Part I
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 … [Read more...]
New Hampshire State and Local Taxes: An Introduction
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 … [Read more...]
Do I need to record a lease in the registry of deeds?
No matter the length of the term, a lease does not need to be recorded in the registry of deeds to be enforceable against the landlord and tenant. The tricky part comes when other parties have claims against the same real estate. For example, if a 10-year lease is executed on March 1 and never recorded, and a mortgage is recorded two weeks later … [Read more...]
Real Property Law: Private Roads Are Getting Public Attention
Originally published in New Hampshire Bar Association News – May 17, 2017 By: Paul Alfano Along with state highways, town-maintained public roads, and non-town-maintained public roads, New Hampshire has something else: private roads. While an important and desirable part of the rural landscape, private roads can lead to certain … [Read more...]
September 2016 Next step in tax abatement process; reverse mortgages; annual NAPTA conference; CIBOR
So You Filed An Abatement Appeal Application... What's Next? The New Hampshire deadline for filing an appeal of a municipal property tax abatement application for the 2015 tax year was September 1, 2016. While the initial push to complete the appeal applications before the deadline is over, many of our clients wonder: what's next? While … [Read more...]
August 2016 Property Rights; Property Tax; Business/Corporate Law
Pokemon Go? Not On My Property! One of the most notable trends of 2016 thus far is undoubtedly Pokemon Go. The craze has swept the world, and smart phone users everywhere are wandering the streets looking for Pokemon. But what happens when players venture onto private property? Unfortunately for many players, property laws remain unchanged … [Read more...]
June 2016 Assemblage not permitted; two new transfer tax exemptions; Right to an appraisal; Wentworth by the Sea easement; Alfano speaks to title insurance group.
Assemblage is not permitted for assessment purposes Assessors may not "assemble" lots under current ownership for valuation purposes if the lots do not adjoin. Being connected by a private way is not sufficient. See Appeal of David H. Johnson, 161 N.H. 419 (2011). Two new transfer tax exemptions. As of this writing, HB 1656 has passed … [Read more...]
Paul Alfano and Phil Hastings to co-host a Lunch & Learn series on Tax Abatements
Paul Alfano and Phil Hastings will co-host a session of the popular Lunch & Learn series at the Concord Chamber of Commerce on Tuesday, January 19, 2016 11:45 AM thru 01:00 PM. This session will include information on the basics of tax abatement including contesting, documenting, and filing your tax abatement before the March 1st … [Read more...]
Paul Alfano to make a presentation on Tax Abatements for the NH Bar Association Members.
Paul Alfano will make a presentation on tax abatements at an upcoming program entitled "Municipal Law 2015" presented by the NH Bar Association. The program will take place on October 16, 2015 in Concord. ' … [Read more...]
Who is obligated to contribute toward the maintenance of a private road?
The New Hampshire Supreme Court recently addressed this thorny issue by ruling that parties who enjoy the benefit of a private road may be required to contribute toward the road’s maintenance, even in the absence of covenants imposing that obligations. Village Green Condominium Association v. Hodges (March 20, 2015) involved an access … [Read more...]
Easements: Let’s Be Reasonable
The New Hampshire Supreme Court weighed in recently on two important areas concerning easements. First, it clarified that use of an access easements may be extended to benefit an adjoining, after-acquired parcel. Second, it addressed the thorny question of whether parties benefiting from an access easement may be obligated to contribute … [Read more...]
Estate Planning
In New Hampshire, decisions during periods of incapacity or at the end of life are governed by the Advanced Directive, consisting of a Living Will and a Power of Attorney for Health Care. The Advanced Directive creates an “agency relationship” between the principal (the person executing the estate plan) and the agent (the designated person who will … [Read more...]
Real Property Law: Easements: Let’s Be Reasonable
Originally published in New Hampshire Bar Association News – May 20, 2015 By: Paul Alfano Practice Pointers Drawn from Recent NH Supreme Court Decisions The New Hampshire Supreme Court weighed in recently on two important areas concerning easements. First, it clarified that use of an access easements may be extended to benefit an adjoining, … [Read more...]