In the case of Polonsky v. Town of Bedford, decided on June 28, 2018, the N.H. Supreme Court considered the interpretation of amendments to the alternative lien procedures statutes found in RSA 80:88-91. These statutes were enacted in response to Thomas Tool v. Croydon, 145 N.H. 218 (2000), in which the Court held that it was unconstitutional for … [Read more...]
Property Tax Law Articles
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...]
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...]
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...]
May 2017 NH Real Estate Law Alert – Gates and Bars; Real estate right of first refusal; Big Green frat boys lose twice
Upcoming Event: On June 12 & 13 Paul Alfano will be speaking at Real Estate Book Camp, a comprehensive two-day seminar sponsored by the National Business Institute and featuring ten noted New Hampshire attorneys. Paul is scheduled to speak on “Tax Matters in Real Estate,” with a focus on how property owners can reduce their property tax … [Read more...]
April 2017 NH Real Estate Law Alert – Private road maintenance; Education property tax exemption; Amazing but true – monkey selfies
Upcoming Event: On June 12 & 13 Paul Alfano will be speaking at Real Estate Book Camp, a comprehensive two-day seminar sponsored by the National Business Institute and featuring ten noted New Hampshire attorneys. Paul is scheduled to speak on “Tax Matters in Real Estate,” with a focus on how property owners can reduce their property tax … [Read more...]
March 2017 Allobar Tax Info Service, March 1 Tax Abatement Deadline, RE Liens, Property Inspections
New real estate tax information service! Alfano Law Office has partnered with Allobar Strategies to provide you the latest information on real estate valuation and tax abatements. Beginning this month, the link to the right will connect you to Allobar's current newsletter. Allobar was created by attorneys at Alfano Law Office to provide real … [Read more...]
February 2017 March 1 tax abatement deadline; New protections for private roads; Boundary markers; Amazing but true – 1968 transfer tax rate
March 1, 2017 is the deadline to challenge your 2016 real estate taxes. Please keep in mind the deadline to challenge your 2016 real estate taxes is March 1, 2017. For more information on the application process, please visit our web site. New protections for damage to private roads caused by OHRVs and snowmobiles. Effective January … [Read more...]
January 2017 March 1 tax abatement deadline; UNH students not holy enough; Public easements; Amazing but true – what would Buddy Holly say?
March 1, 2017 is the deadline to challenge your 2016 real estate taxes. Please keep in mind the deadline to challenge your 2016 real estate taxes is March 1, 2017. For more information on the application process, please visit this article. Charitable exemption - are church parking spaces leased to UNH students tax exempt? We won't make … [Read more...]
November 2016 NH Alfano and Nolin Tax Abatement Presentation – Telephone Poles and Conduits – Watch for the Inventory Penalty- Mortgage Legal Descriptions – Right To Know Law: Electronic Documents And Charging Fees
Alfano and Nolin Tax Abatement Presentation On October 28, 2016, Alfano Law Office attorneys, Paul Alfano and Liz Nolin, spoke to a group of commercial real estate brokers about property tax abatements. The seminar was presented by NHCIBOR and covered the following topics: Fair market value versus assessed value The grounds for an … [Read more...]