There are quite a few taxes that come up in the field of estate planning: Estate Tax, Gift Tax, Inheritance Tax, Income Tax, Capital Gains Tax, and Generation-skipping Transfer Tax to name a few. Don’t understand these taxes and how they fit into your estate plan? Don’t worry, we do. We will discuss Estate Tax, Gift Tax, and Capital Gains … Read the rest
Private Roads in NH Series – Part I
Do you need a private road maintenance agreement?
Private roads, while essential, can pose all sorts of problems for residential property owners and developers. Perhaps the most significant problem facing any private road is the absence of municipal maintenance, which then begs the question: who is responsible for maintaining the private road? … Read the rest
The New Hampshire Supreme Court recently upheld rulings against a Laconia resident who was using real property as an illegal junkyard. The case, City of Laconia v. Kjellander, provides important lessons for municipalities seeking to enforce their zoning regulations against the record owners of unkempt properties.
The defendant, Robert Kjellander, owned two lots in Laconia where … Read the rest
In an August 3, 2023, opinion, the New Hampshire Supreme Court (the “Court”), affirmed a superior court order dismissing a lawsuit filed by AZNH Revocable Trust and John and Susan Sullivan (“Plaintiffs”) against the Spinnaker Cove Yacht Club Association (the “Association”), concerning the Association’s ability to purchase additional land.
The underlying controversy arose in April 2021, when the Association’s Board … Read the rest
The New Hampshire Supreme Court (the “Court”) recently upheld a Housing Authority Board (“HAB”) decision approving a variance request that had been denied by the Town of Derry’s Zoning Board of Adjustment (“ZBA”). In doing so, the Court reiterated the appropriate standards that both the ZBA and the HAB should apply in considering variance requests.
In late 2021, the owners … Read the rest
What is Probate?
Probate is the court-supervised legal process by which a decedent’s will is admitted (recognized) by the court and their assets are distributed to their beneficiaries. As with most court-involved processes, the probate process can be lengthy and confusing. Additionally, because probate records are available to the public, there isn’t any privacy in the process.
Unless an exception … Read the rest
Navigating the world of private road maintenance? We are pleased to introduce a six-part series on private road maintenance agreements beginning with our October newsletter. Your roadmap for the series includes:
October 2023 – Do you need a private road maintenance agreement?
November 2023 – What terms should your private road maintenance agreement include?
December 2023 – Should you form … Read the rest
The Landscaping Wall in the Buffer Zone: A Look at the Decision in Palanchian v. Mitchell
In a recent controversy that made its way to New Hampshire’s high court, the dispute revolved around an easement granted to Scott Mitchell (“Mitchell”) over Mark Palanchian’s (“Palanchian”) property in Gilford, New Hampshire.
The parties owned adjacent properties, and Mitchell’s … Read the rest
Reversed! New Hampshire Supreme Court Rules in Favor of Property Owner – Leaseholder Not Able to Provide Permission for Site Plan Review Application
The New Hampshire Supreme Court (the “Court”) recently weighed in on a dispute concerning a site plan review application submitted to the Town of Salem’s (the “Town”) Planning Board (the “Planning Board”). The matter on appeal involved … Read the rest
New Hampshire Supreme Court Reverses Superior Court – Finds Attorney’s Fees Recoverable for Post-Trial Proceedings in Landlord/Tenant Dispute
In a June 22, 2023, decision, the New Hampshire Supreme Court (the “Court”) reversed an order issued by a superior court denying certain attorney’s fees and costs to Plaintiff Alex Luis Morales (“Morales”) in an action brought against Defendant Zenandre Braccio (“Braccio”) … Read the rest