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Deadlines and Important Dates

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Deadlines and Important Dates

In addition to complicated language, the property tax refund system is difficult because there are several statutory deadlines that homeowners must follow in order to be eligible for a property tax refund. "Statutory deadlines" are deadlines established by New Hampshire state law, and municipalities (aka towns and cities) are required to stick to these deadlines- and have no discretion to extend deadlines. That means that if you miss a deadline, you miss your opportunity to file for a property tax refund for that property tax year.

It's also critical for homeowners and property owners to understand that property tax refunds are a "use it or lose it" right. This means that if a homeowner/ taxpayer does not file a property tax refund application for the property tax year by the deadline, they will lose their chance to challenge those taxes in the future. Additionally, homeowners/taxpayers can not file an appeal application to the Board of Tax and Land Appeals (BTLA) unless they first file a municipal application for that same property for that same property tax year. 

We've laid out the critical deadlines below so you know exactly how the property tax refund application process happens chronologically, and when you need to act. It's also important to keep in mind- the property tax year is different from the calendar year, so many dates and deadlines overlap multiple years.

 


 

Please note- because of the dates of the property tax year and relatively long timeline of a property tax refund, many dates and deadlines between multiple years may overlap.

For purposes of this chronology, we have indicated all dates for a single year in black type.

We have designated important dates from previous property tax years in blue type. 


We have designated important dates for future property tax years in red type

Please click on each date below for explanation. 

 


CALENDAR YEAR 1

April 1   May 1   Late October Through Mid-December

 

April 1

On April 1 of each calendar year, property values of every piece of property within the bounds of every New Hampshire town and city are captured by local taxing authorities for property tax purposes. 

In other words, local assessors look at the value of every property as of April 1 of each calendar year, and use that value for the basis of taxes. Basically, they apply the tax rate to this value to calculate property taxes due for each piece of real estate. 

May 1

The Department of Revenue Administration (DRA) is required by statute to issue equalization ratios of all New Hampshire towns and cities in order to bring the municipal assessed values of each property to market value amounts.

This means that New Hampshire taxpayers never know the equalization ratio of the year for which they are filing a property tax refund application until after the March 1 filing deadline. For this reason, all applicants for property tax refunds at the local application level must use the equalization ratio of the prior year.

Confusing and counter-intuitive? We think so too. But don't worry- our RETaxRefund.com automated tools do all the calculations for you, so you don't need to worry about the specifics. 

Late October through Mid-December

Although cities and towns assess the values of real estate as of April 1, municipalities only set the property tax rates for the property tax year sometime between October and mid-December of each calendar year. Once final tax rates are set, municipalities send out final tax bills to all property owners and/or taxpayers.

Please note- all New Hampshire cities and towns set property tax rates and release final tax bills at different times. All tax rates must be set by December 15 of each calendar years. Most property tax bills are received by property owners/taxpayers before or closely around December 15. 


CALENDAR YEAR 2

Receipt of Final Tax Bill-March 1   April 1   May 1 .  July 1  September 1
Late October Through Mid-December

 

Receipt of Final Tax Bill through March 1 (of following calendar year)

After receipt of their final tax bill, property owners and taxpayers may file municipal applications for property tax refunds with their local taxing authority any time through the March 1 deadline (which will occur in the next calendar year).

Property owners and taxpayers must wait until receipt of their final tax bills prior to filing their property tax refund application; otherwise, the municipality may deny the application outright.

Please note: as all New Hampshire towns and cities set final tax rates and release final tax bills at different times, it will vary among municipalities as to when property owners/taxpayers may begin filing their property tax refund applications. 

 

March 1

March 1 is the statutory deadline, set out by New Hampshire law, for all local property tax refund applications to be filed with local taxing authorities. All property owners/taxpayers seeking a property tax refund must submit their completed applications to their local taxing authority by March 1 at the latest. No late submissions of applications will be accepted.

Please note: Property owners and taxpayers who do not file a local property tax refund application with their municipal taxing authority are prohibited from filing an appeal with the Board of Tax and Land Appeals (BTLA) for that property year. Property tax refund applications are a "use it or lose it" right. Failure to file a completed application by March 1 with local taxing authorities will prohibit that property owner/taxpayer from filing an application for a refund for that property tax year in the future.

 

April 1

On April 1 of each calendar year, property values of every piece of property within the bounds of every New Hampshire town and city are captured by local taxing authorities for property tax purposes. 

In other words, local assessors look at the value of every property as of April 1 of each calendar year, and use that value for the basis of taxes. Basically, they apply the tax rate to this value to calculate property taxes due for each piece of real estate. 

 

May 1

The Department of Revenue Administration (DRA) is required by statute to issue equalization ratios of all New Hampshire towns and cities in order to bring the municipal assessed values of each property to market value amounts.

This means that New Hampshire taxpayers never know the equalization ratio of the year for which they are filing a property tax refund application until after the March 1 filing deadline. For this reason, all applicants for property tax refunds at the local application level must use the equalization ratio of the prior year.

Confusing and counter-intuitive? We think so too. But don't worry- our RETaxRefund.com automated tools do all the calculations for you, so you don't need to worry about the specifics. 

 

July 1

By statute, New Hampshire towns and cities have to act on all local property tax refund applications filed by property owners/taxpayers by July 1 following the March 1 deadline.

However, it's important to note that the municipality can act in a few ways:

  1. The municipality can reject your application, and let you know in writing that your application has been rejected;
  2. The municipality may grant your application for the entire refund amount you applied for;
  3. The municipality may grant a partial refund; or
  4. The municipality may ignore your application completely.

Regardless of how the municipality treats your local application, you have the statutory right to appeal your local application to the Board of Tax and Land Appeals (BTLA), a non-judicial appellate board that can override the decision of the local assessor.

Appeals of partially granted, denied, or ignored refund applications may be filed with the BTLA any time between July 1 and September 1 following the initial March 1 deadline of the municipal application. 

September 1

For property owners/taxpayers looking to appeal partially granted, rejected, or ignored local refund applications, the deadline for appeals to the Board of Tax and Land Appeals (BTLA) is September 1 (following the March 1 local application deadline).

The BTLA requires a statutory application form, together with evidence, to process appeals of local tax refund applications. RETaxRefund.com will have all New Hampshire appeal applications available in early 2019 for purchase. Like our municipal application packages, our appeal packages will contain everything YOU need to prepare, file, and negotiate a property tax refund application before the BTLA. 

 

Late October through Mid-December

Although cities and towns assess the values of real estate as of April 1, municipalities only set the property tax rates for the property tax year sometime between October and mid-December of each calendar year. Once final tax rates are set, municipalities send out final tax bills to all property owners and/or taxpayers.

Please note- all New Hampshire cities and towns set property tax rates and release final tax bills at different times. All tax rates must be set by December 15 of each calendar years. Most property tax bills are received by property owners/taxpayers before or closely around December 15.

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