1. (a) To appeal to the board, a taxpayer shall, within the statutory period and in writing, file an appeal document with the proper filing fee under Tax 501.01 with the board.

2. (b) The taxpayer shall complete and file the “Taxpayer’s RSA 72:34-a Exemption, Deferral or Tax Credit Appeal to the Board of Tax and Land Appeals”, revised June 2023, form known as the “appeal document” or may draft and file their own written appeal document that includes all of the following:

   1. (1) The taxpayer’s name, address, and telephone numbers;
   2. (2) If applicable, the taxpayer’s representative’s name, address, and telephone numbers;
   3. (3) The property or properties for which the assessment is being appealed, as well as any other property owned, identified by street address, description, assessment, and tax map and lot number;
   4. (4) A complete and specific statement of the grounds supporting the appeal. Conclusory statements without supporting arguments or data shall be insufficient;
   5. (5) Copies of the exemption application filed with the municipality, the municipality’s response to the application and the tax bill;
   6. (6) The taxpayer’s signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that an exemption application was timely filed with the municipality and the application included the appealed property and the application has a good faith basis and the facts stated are true; and
   7. (7) If applicable, the taxpayer’s representative’s signature on the appeal document certifying and swearing under the penalties of RSA 641:3 that all certifications are true, the client has authorized the representation, and has been sent a copy of the appeal document.

Source. #2943, eff 12-31-84; amd by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23