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...]
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...]
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...]