New Hampshire Code of Administrative Rules
Tax - Board of Tax and Land Appeals
Chapter Tax 500 - FILING FEES
Part Tax 501 - FEES REQUIRED
Section Tax 501.01 - Fees

Universal Citation: NH Admin Rules Tax 501.01

Current through Register No. 12, March 21, 2024

(a) Non-refundable fees shall be as follows:

Table 501.01 Non-Refundable Fees

(1) Property tax appeals pursuant to RSA 76:16-a or RSA 76:21

$ 65.00

(2) Property tax appeals in Unincorporated Towns and Unorganized Places pursuant to RSA 81:5

$ 65.00

(3) Appeals against each specific particular parcel not owned by tax payer pursuant to RSA 71-B:16, I

$ 65.00

(4) Land use change tax appeals pursuant to RSA 79-A:10

$ 65.00

(5) Current use appeals, discretionary easement, revitalization, betterment assessment, qualifying historic buildings and farm structures and land under farm structures' appeals pursuant to RSA 79-A:9; RSA 79-B:5; RSA 79-C:5; RSA 79-D:5; RSA 79-E:4; RSA 79-F:6; RSA 79-G:5; or RSA 231:32

$ 65.00

(6) Municipal-wide reassessment and corrective actions pursuant to RSA 71-B:16, IV and RSA 71-B:16, V

$ 65.00

(7) DRA appeals pursuant to RSA 21-J:14-g, II; RSA 21-J:28-b; or RSA 71-B:5, II

$ 65.00

(8) Exemptions, credit or deferrals appeals pursuant to RSA 72:34-a

$ 65.00

(9) Filing fee for each eminent domain proceeding against one owner's property pursuant to RSA 498-A:16-a

$100.00

(10) Current use appeal against land not owned by taxpayer pursuant to RSA 79-A:12, I

$ 10.00

(11) Copies of material, per page, pursuant to RSA 91-A:4

$ 0.25

(12) All other appeals or petitions as provided in RSA 71-B:9

$ 65.00

(13) Excavation tax appeals pursuant to RSA 72-B:13

$ 65.00

(14) Appeals of an assessment of a residence located in an industrial or commercial zone pursuant to RSA 75:14 or reclassification pursuant to RSA 75:16

$ 40.00

(15) Information on compact disc, per disc, pursuant to RSA 91-A:4

$ 30.00

(b) If a party fails to supply the board with the required number of copies or fails to copy the other party and the board copies the other party, the board shall bill the party for copying.

#2256, eff 1-2-83; ss by #2943, eff 12-31-84; EXPIRED: 12-31-90

New. #5638, eff 9-1-93; amd by #6762, eff 7-1-98; amd by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff 4-18-03; ss by #8988, eff 9-24-07; ss by #9539, eff 9-8-09

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