Welcome to the New Hampshire Board of Tax & Land Appeals
The Board's goals are to provide an alternative forum to the superior court in tax cases that is timely, fair, inexpensive, and accessible to the taxpayers and property owners. The Board has responsibility, parallel to the superior court to hear appeals of all local and state taxes.
The Board has responsibility for:- hearing appeals of property tax assessments, exemptions or refunds, whether levied by the State or its municipalities;
- hearing petitions for tax reassessment and determining the adequacy of reassessments ordered by the board;
- and determining any appeals of the equalization ratios established by the Commissioner of Revenue Administration; and
- in eminent domain cases, the Board receives declarations of taking and deposits of just compensation.