New Hampshire Code of Administrative Rules Tax - Board of Tax a
Here’s a refined overview of the New Hampshire Code of Administrative Rules — Tax (Board of Tax & Land Appeals):
📘 Structure of NH Admin Code: Tax (BTLA)
The Code is organized by chapters as follows (regulations.justia.com):
Tax 100 – Organization
Covers the composition, jurisdiction, and roles of the Board of Tax & Land Appeals (BTLA).
Tax 200 – Rules of Procedure
Sets procedural rules for hearings, filings, appeals, and case management.
Tax 300 – Notice of Tax Date
Specifies notification requirements for dates and deadlines related to appeals.
Tax 400 – Rules Governing Exemption Applications to Municipalities
Details procedures for seeking municipal property tax exemptions.
Tax 500 – Filing Fees
Outlines fee schedules and payment rules for appeals to the BTLA.
Appendix – Forms & Additional Materials
Key Provisions & Rules
Tax 100–101: Scope & Applicability
Tax 101.01 confirms these rules apply to all matters before the Board, interpreted consistently with the NH Constitution, state statutes, and case law for fair resolution (law.cornell.edu, law.cornell.edu, regulations.justia.com).
Tax 201.01 (within 200 series) further reinforces that the procedures promote just, consistent, and efficient handling of hearings (law.cornell.edu).
Tax 200 Series: Appearance & Appeals
Applicants must file a written notice of appeal within statutory deadlines, submit required filing fees (as per Tax 500), and proceed under the procedural rules outlined in Tax 200 (casetext.com).
Detailed guidance exists on filing forms, timelines, service of documents, and conduct for both exemption claims and general appeals.
Tax 300: Hearing Notification
Specifies deadlines and formats for written notices alerting parties to hearings, ensuring due process.
Tax 400: Municipal Exemptions
Defines municipal exemption eligibility (e.g., charitable, religious), required documentation, hearing procedures, and appeals to the BTLA.
Tax 500: Filing Fees
Lists fees (e.g., $100–$300 range) required to initiate appeals. Fees must be paid at filing; failure to pay can result in dismissal or denial of a hearing.
⚖️ Practical Role of the BTLA
The BTLA acts as a quasi-judicial body for tax disputes, offering:
An alternative forum to the Superior Court for contesting tax assessments, exemptions, or exemptions denials (btla.nh.gov).
Structured procedures—initial appeals, hearings, evidence submission, and final decisions—under the aforementioned chapters.
🧭 How to Locate These Rules
Official PDF/Division Website
Visit the NH Dept. of Revenue Administration or BTLA website.
Justia or Cornell LII
Enables viewing specific sections (e.g., Tax 200, Tax 201.01) (taxfoundation.org, nhmunicipal.org, law.cornell.edu).
Code Update Frequency
Tax chapters are updated quarterly. Check the official site to ensure you're referencing the current version.
✅ Summary Table
Chapter
Focus Area
Tax 100
Structure & authority of BTLA
Tax 200
Procedural rules for appeals
Tax 300
Hearing/notification deadlines
Tax 400
Municipal exemption applications
Tax 500
Appeal filing fee structure
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