An access easement is a right to pass over someone else's property for - you guessed it - access. Other types of easements exist that are not for access, such as an easement to place and operate a cell tower on someone's land. A private road also provides access to one's land. Generally, only a limited number of people may use an access … [Read more...]
Private Road Maintenance and Highway to Summer Cottages Bills Become Law
Two important road bills became law this session. One imposes an obligation on certain parties to contribute toward maintenance of private roads. The other allows municipalities to extend the “winter” period for highways to summer cottages. Private road maintenance The private road maintenance law began as SB 39 and finished as Chapter 308, … [Read more...]
Two Road Bills Being Considered in Concord
The General Court is considering two bills of note dealing with roads this year. One bill would affect the non-maintenance period for highways to summer cottages, and the other is a renewed effort to impose maintenance obligations on owners of residential property on private roads. Highways to Summer Cottages Municipalities are exempt from … [Read more...]
What is an Emergency Lane?
Both Class V and Class VI roads are public roads, meaning the entire traveling public have the right to use them. The big difference between the two is that municipalities have the obligation to maintain Class V roads, but not Class VI roads. Maintenance can be expensive, so municipalities often try to keep the number of Class V roads to a … [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...]
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...]
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...]
December 2015 NH Property Tax Alert – Current Use Update and Supplemental Tax Bills; 2015 NAPTA Annual Meeting; Adverse Possession; Class VI highways
Current Use Update and Supplemental Tax Bills In the recent case of JMJ Properties, LLC v. Town of Auburn (August 11, 2015), the New Hampshire Supreme Court ruled that towns could issue replacement, or supplemental tax bills, against property that had come out of current use prior to April 1. Property tax practitioners were curious to … [Read more...]
June 2015 NH Property Tax Alert – Assessment vs. Appraisal; Intangibles; Private Road Maintenance
"Assessment" versus "appraisal." A tax is assessed by selectmen or assessors in accordance with their appraisal of the property. Appraisal determines value; assessment determines the amount of the tax. Intangibles. Only a taxable interest in real estate may be used in valuing real estate. A license to use certain common amenities in a mobile … [Read more...]