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...]
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...]
Alfano Law Office Database of Municipal Road Records
In 2005, we sent letters to dozens of New Hampshire municipalities asking where they kept their road records. Over seventy-five municipalities responded, and their information is listed here. Please note this information may be dated, but it least gives you a place to start your research. TOWN OF ACWORTH: Years 1858-1972: Board of Selectmen's … [Read more...]
Road Acceptance – A Proposal
Road "acceptance" is a common enough term, but what exactly does it mean? Does it mean a municipality has the obligation to maintain the road in question, or does it simply mean the public has the right to use the road? And what is required for an acceptance to occur? This distinction can be confusing. Fortunately, the Supreme Court tackled … [Read more...]