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, Attorney
    • John F. Hayes, Attorney
    • David Howard, Attorney
    • Ariana Baldasaro McQuarrie, Attorney
    • Jason Curtis, 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
    • Calendar and Key Dates
    • Equalization Ratio
    • NAPTA
Home » Blog » 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.

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 both the House and Senate Committees of Conference and is waiting the Governor’s signatures. This bill would exempt transfers to and from entities and private persons where the ownership is identical and no consideration actually is paid. This bill resolves a long-standing battle between real estate investors, business owners and the Department of Revenue Administration. HB 1656 also would exempt
transfers made solely to obtain financing or refinancing, as required by a lending institution, and that accomplish no other business purposes. This common-sense change addresses the requirement imposed by conduit, non-recourse lenders that title to real estate be in a so-called “single purpose” entity.


Right to receive copy of appraisal.

Right to receive copy of appraisal. “Whenever a person pays a fee to any bank, mortgage company or other lending institution for a real estate appraisal which is a component of his application for a loan, he shall have the right to receive from such bank or lending institution one copy of the original appraisal free of charge. The request for the copy shall be made in writing.” RSA 479:30.


Amazing but true…..

Easements – Wentworth by the Sea case.

Real estate professionals know title to real estate is encumbered only by easements and other things that are recorded in the registry of deeds prior to their deed, with some limited exceptions. In an interesting decision handed down on May 27, 2016, the New Hampshire Supreme Court concluded a parcel was encumbered by an access easement even though a Declaration of Easement and corresponding site plan showing the easement were recorded after the deed to the lot in question. The court found the combination of many factors, including the original grantee’s actual awareness the developer had created an easement, resulting in the existence of an express easement.
Click here for a copy of the decision.

Paul Alfano spoke at a June 7 seminar presented by Chicago Title Insurance Company on the difference between Class V and Class VI highways. Class V highways (a/k/a “town roads”) are roads which municipalities have the obligation to maintain, while Class VI highways are those municipalities do not have the obligation to maintain. For more information on these and other types of roads, including so-called “paper streets,” visit our road resource page.

Filed Under: Property Tax Law, Road Law

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

Subscribe to the Alfano Law Property Rights Alert

Sign Up Now

For Email Newsletters you can trust.

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
    • Calendar and Key Dates
    • Equalization Ratio
    • NAPTA

NH Real Estate Law Articles

  • Airbnb
  • Common Neighborly Legal Issues
  • Court Updates
  • Dealing with Neighbors
  • Easements
  • Estate Planning
  • General
  • Historic Designation
  • Legal Documents
  • Legal Terms
  • Legislation
    • Business Law
  • Living Trust
  • New Hampshire Property Tax Alerts
  • Private Road Maintenance
  • Private Roads
  • Property
  • Property Investments
  • Property Rights
  • Property Tax
  • Property Tax Law
  • Quieting Title
  • Real Estate Law
  • Revocable Trust
  • Road Law
  • Tax Abatement
  • Taxes
  • Zoning Boards of Adjustments

Recent Articles

Nonuse of an Easement vs. Adverse Possession: What is the Difference?

Easements sometimes sit dormant for decades, even … [Read More...]

A Landmark Decision on Short-Term Rentals and Zoning

Town of Conway v. Kudrick: A Landmark Decision on … [Read More...]

A Lesson in Preemption and Local Zoning Ordinances

Joy Street, LLC v. Town of Chesterfield: A Lesson in … [Read More...]

Confirm Your Boundary Lines Before Purchasing Property

When buying a new house, it is important to have a property … [Read More...]

Article Archives

  • Facebook
  • LinkedIn
  • Twitter

Alfano Law Office, PLLC, 4 Park Street, Concord, NH 03301 USA | Phone: (603) 856-8411
Copyright © 2023 · Alfano Law Office, PLLC. All Rights Reserved · Website design by InterActive Synergy, LLC