You missed the March 1 deadline – now what?
March 1 was the deadline to request an abatement of real estate taxes under RSA 76:16,I(b). The courts and BTLA have been strict in holding taxpayers to that deadline. If a proper abatement application was not filed by March 1 (March 2 in 2015, given March 1 fell on a Sunday), then the taxpayer lost the right to challenge their 2014 assessment. In certain circumstances, however, a taxpayer still may challenge their 2014 assessment.
A taxpayer may be able to recoup taxes paid in prior years if the assessment was illegal or the town engaged in improper assessing practices and attempted to conceal the practice. A contract entered into with the municipality relating to real estate taxes also may exclude a taxpayer from the March 1 deadline. Some taxpayers may be able to obtain an abatement for prior years simply by demonstrating “good cause.” The requirements associated with each of these options are too nuanced to set forth in this message. Call Paul Alfano to discuss.
Also of note….
Discharge of Mortgages. Just a reminder New Hampshire law requires mortgage discharges be recorded within sixty (60) days of satisfaction of the underlying promissory note. Failure to do so is a crime. See RSA 479:7 and 8.
Bad checks. Bouncing a check is not a good thing, but did you know New Hampshire has at least three different statutes to ram that point home?
RSA 507:7 (general liability for passing bad checks):
RSA 544-B, which gives recipients the right to recover the costs of collection, which may include attorneys’ fees:
Finally, RSA 638:4, which makes passing bad checks a crime: