Alfano Law Office, PLLC

Alfano Law Office, PLLC
Phone: (603) 856-8411 • Fax (603) 290-5521
4 Park Street, Concord, NH 03301
  • Home
  • Real Estate Law
    • Road Law
    • Commercial Real Estate Law
    • Tax Abatements
    • Business Law
  • Estate Planning
  • About Us
    • Paul J. Alfano, Real Estate Attorney
    • John F. Hayes, Attorney
    • Terrie Harman, Attorney
    • Jim Soucy, Attorney
    • Marissa Schuetz, Attorney
    • Michael D. Cameron, Attorney
    • Privacy Policy
  • Articles
  • Contact Us
    • Directions
  • Road Law Guide
  • NH Tax Abatement
    • Tax Abatement Team
    • Grounds for Abatement
    • Municipal Application
    • Owners of Properties Outside New Hampshire
    • Transfer Tax Allocation
    • Recent Laws and Rulings
  • Resources and Links
    • Allobar Strategies
    • Calendar and Key Dates
    • Equalization Ratio
    • NAPTA
  • Covid-19 Updates
You are here: Home / General / January 2016 NH Property Tax Alert : March 1 tax abatement deadline; Gifts; Mortgage discharge penalty; Evictions; Amazing but true – you can’t kiss and make up

January 2016 NH Property Tax Alert : March 1 tax abatement deadline; Gifts; Mortgage discharge penalty; Evictions; Amazing but true – you can’t kiss and make up

 

March 1, 2016 is the deadline to challenge your 2015 real estate taxes.

Deadline-march-1

Please keep in mind the deadline to challenge your 2015 real estate taxes is March 1, 2016.  For more information on the application process, please visit our web site:  http://www.paula89.sg-host.com/tax-abatement/

 

 

 

Disproportionality versus methodology

Property-Valuation1

When challenging an assessment, what matters is disporportionality.  One cannot just challenge the methodology used by the municipality and claim an assessment was wrong as a result as a matter of law.  While it is possible a flawed methodology may lead to a disproportionate tax burden, “the flawed methodology does not, in and of itself, prove the disproporionate result.”

 

 

Gifts or the trouble with loaning money to family

Monopoly moneyWhen a person gives, say, $250,000, to his son-in-law, and later demands the money back while the son-in-law claims the payment was a gift, who has the burden of proving the payment was a gift?  The son-in-law.  In the recent case of Cohen v. Raymond (November 17, 2015), the New Hampshire Supreme Court addressed the various presumptions associated with gifts to family members.   “Generally, the burden of proving that a transfer of property is a gift is on the grantee or the party who asserts that a gift has been made. However, we have held that ‘[a] transfer of property between family members creates a rebuttable presumption that a gift was intended’ This ‘presumption is strongest when the grantee is the wife of the payor or a minor child[,] . . . less strong in the case of an adult son and weaker when a daughter-in-law is involved.’” (Cites omitted.)  In Cohen, the court was asked to decide whether any kind of presumption should apply to a gift made solely to a son-in-law.  (In the Chamberlin case, the gift was to a son and a daughter-in-law.)  The court said no, thus leaving the burden on the son-in-law to prove the payment in question was a gift.

$200/week penalty for failing to issue a mortgage discharge within 60 days

Referee PenaltyEffective January 1, 2016, any mortgagee who fails to give a discharge of a mortgage within 60 days of satisfaction of the underlying debt shall be liable for damages to the borrower in the amount of $200 for each week after the expiration of the 60 days up to a maximum of $2,500, or in an amount equal to the loss sustained as a result of the failure of the mortgagee to execute and deliver a release, whichever is greater, plus costs and reasonable attorney’s fees.  RSA 479:8.

 

 

Evictions – desiring to sell a vacant building may constitute “good cause” for an eviction.

tenant-eviction

In J.P. Morgan Chase v. Grimes (April 7, 2015), the bank acquired a residential property by foreclosure, and desired to sell it vacant.  In the notice to quit, the bank stated the reason for the eviction as being for “other good cause,” in that “the owner of the premises . . . desires to market, sell and/or convey the property in a vacant condition.”  The Court contrasted this situation from AIMCO Properties v. Dziewisz, 152 N.H. 587 (2005), in which the Court held that the mere expiration of a lease did not constitute “other good cause,” because “[r]eplacing one tenant upon the expiration of a lease with another tenant who will pay the same rent and occupy the same premises as the tenant being evicted does not . . . provide the landlord of restricted property with any economic or business advantage.” Here, however, the plaintiff did not seek to replace one tenant with another tenant in the same position. Instead, the plaintiff sought to sell the property free of tenants.  “In the absence of evidence of selective eviction or other acts of bad faith, we hold, under these circumstances, that the plaintiff’s stated reason for eviction satisfies the statute.”

Amazing but true…..

A Change of heart…

t1larg.remarry.your.exIf you kiss and make up with your (former) spouse after the court has entered a final decree of divorce, you can ask the court to vacate the divorce decree, right?  Wrong.  In the recent case of

In the Matter of Terrie Harman and Thomas McCarron (December 2, 2015), the New Hampshire Supreme Court ruled that New Hampshire courts do not have the power to “undo” a final divorce decree where the parties have reconciled.  While New Hampshire courts do have the power to set aside divorce decrees where the decree was procured through fraud, accident, mistake or misfortune, the parties here did not assert one of those permitted grounds.  Instead, they asserted they had reconciled, which is not included in any statute setting forth the power of courts in divorce actions.  “Because divorce is statutory, the court has only such power in that field as is granted by statute.”  We suspect a wedding is forthcoming….

Upcoming Events:

The Basics of Tax Abatement

Tuesday, January 19, 11:45 am-1:00 pm

Concord Chamber conference room 

Join this special session of the Lunch & Learn series welcoming Alfano Law Office, PLLC and Cleveland, Waters and Bass, P.A.

This session will include information on the basics of tax abatement including contesting, documenting, and filing your tax abatement before the March 1st deadline.

Filed Under: General, New Hampshire Property Tax Alerts, Property Tax Law, Real Estate Law Tagged With: BTLA, Concord Chamber of Commerce, Eviction, Penalty, property tax, Real Estate

The above information is for informational purposes only and does not constitute legal advice.

Important Registry Updates
Important Court Updates

Subscribe to the Alfano Law Property Rights Alert

Sign Up Now

For Email Newsletters you can trust.
Allobar Strategies

NH Tax Abatement

  • Road Law Guide
  • NH Tax Abatement
    • Tax Abatement Team
    • Grounds for Abatement
    • Municipal Application
    • Owners of Properties Outside New Hampshire
    • Transfer Tax Allocation
    • Recent Laws and Rulings
  • Resources and Links
    • Allobar Strategies
    • Calendar and Key Dates
    • Equalization Ratio
    • NAPTA
  • Covid-19 Updates

NH Real Estate Law Articles

  • Court Updates
  • Covid-19
  • Estate Planning
  • General
  • Legislation
  • New Hampshire Property Tax Alerts
  • Property Investments
  • Property Tax Law
  • Real Estate Law
  • Road Law
  • Taxes

Recent News Letters

March 2020

December 2019

November 2019

October 2019

August 2019

July 2019

May 2019

Recent Articles

NH Supreme Court Holds that Tenants’ Right of First Offer to Purchase Rented Property can be Triggered by the Owners’ Intent to Sell.

It is common for residential leases to include options … [Read More...]

March 1 is the Deadline to Request a Refund of New Hampshire Property Taxes

March 1, 2021 is the deadline to challenge your 2020 real … [Read More...]

NHPVRTA SUBMITS DRAFT OF NEW BILL ON PRIVATE ROADS TO THE NH SENATE

New Hampshire Private Road Taxpayers Alliance (NHPVRTA) is a … [Read More...]

Understanding Commercial Site Planning in New Hampshire

Obtaining a rezoning of property to a commercial zoning … [Read More...]

Article Archives

  • February 2021
  • January 2021
  • December 2020
  • November 2020
  • October 2020
  • September 2020
  • August 2020
  • July 2020
  • June 2020
  • May 2020
  • April 2020
  • March 2020
  • February 2020
  • January 2020
  • December 2019
  • November 2019
  • October 2019
  • September 2019
  • August 2019
  • July 2019
  • June 2019
  • May 2019
  • April 2019
  • March 2019
  • February 2019
  • January 2019
  • December 2018
  • November 2018
  • October 2018
  • September 2018
  • August 2018
  • July 2018
  • June 2018
  • May 2018
  • April 2018
  • March 2018
  • October 2017
  • May 2017
  • April 2017
  • March 2017
  • February 2017
  • January 2017
  • November 2016
  • October 2016
  • September 2016
  • August 2016
  • June 2016
  • April 2016
  • March 2016
  • January 2016
  • December 2015
  • October 2015
  • September 2015
  • August 2015
  • July 2015
  • June 2015
  • May 2015
  • April 2015
  • March 2015
  • February 2015
  • January 2015
  • December 2014
  • November 2014
  • September 2014
  • August 2014
  • June 2013
  • February 2012
  • December 2011
  • May 2011
  • July 2010
  • December 2005
  • Facebook
  • LinkedIn
  • Twitter

Alfano Law Office, PLLC, 4 Park Street, Concord, NH 03301 USA | Phone: (603) 856-8411
Copyright © 2021 · Alfano Law Office, PLLC. All Rights Reserved · Website design by InterActive Synergy, LLC

Sign up to receive our FREE Road Law Guide

Everything you need to know about navigating public and private road laws in New Hampshire.

    This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.