In the context of real estate tax assessments in New Hampshire, the answer is “No.”
We have seen tax assessors in some municipalities, such as Portsmouth, request income and expense information from at least some commercial landlords. Owners turn the information over, likely under the assumption they are required to do so. In fact, this information has been the subject … Read the rest
Appraisers often serve as expert witnesses in tax abatement matters. The more money at stake, the more likely the parties will need appraisers.
When used in that manner, an appraiser is considered an expert witness. Expert witnesses assist the judge, appeals board or other tribunal of technical matters and conclusions beyond the knowledge of ordinary witnesses. Ordinary witnesses generally testify … Read the rest
Most real estate tax abatement cases heading to a final hearing require the testimony of an appraiser. Two, in fact: one for the taxpayer, and one for the taxing authority. Sometimes there is even a third appraiser. They will give their opinion as to the quality of one or the other reports prepared by the appraisers prior … Read the rest
