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Abatements & Appeals

What is an abatement?
An abatement is a request submitted to the municipality to refund taxes paid based on physical description errors, damaged buildings sustained during the tax year, or differences in the opinion of value. Generally, this means the taxpayer believes there was a disproportionate assessment or an assessment based on an error. An abatement may be granted for "good cause shown" and is applied to your total property assessment value. Please remember that appealing your assessment is not a conversation about a tax bill, it is about attempting to prove that your assessed value is inaccurate or unfair compared to similarly situated properties. A concern that property taxes bills may be considered "too high" is not adequate grounds to justify an abatement. 
 
Who can apply for an abatement?
The owner on record of the property as of April 1 of the tax year being appealed, or any aggrieved party may file an abatement application. (RSA 76:16)
 
How do I apply for an abatement?
Your application must be filed with the Assessing Office in person or by mail by March 1st. (RSA 76:16). 
 

The application is linked below and is also available at the City of Franklin Assessing Office. Our Office is located at 124 Memorial Street by Odell Park. 

ABATEMENT APPLICATION FORM

  • You can not fill out an application until after you receive your final tax bill (November)
  • Your abatement application can be dropped-off and must be received by the Assessing Office on or before March 1st.
  • If you are mailing your application, it must be postmarked March 1st and mailed to:
City of Franklin
Assessing Office
316 Central Street
Franklin NH 03235
 
  • The abatement application cannot be filed online because an original signature of all owners is required
  • There is no filing fee required when applying for an abatement
What information should I include in my application?
A taxpayer who challenges the assessment of their property has the burden to prove their total assessment is unfair and/or inequitable. It is your responsibility to provide details on what you believe the property was worth on April 1 of the year appealed. That value and the assessment will then be compared to recently sold properties and other factors. Comparable sales are an essential part of an abatement application. You are required to provide all evidence of your claim in writing. Therefore, please state with specificity all the reasons supporting your application and include: 
  • Market data: For example, the property's value on the April 1, 2025 assessment date for the 2025 tax year exceeds the ratio of assessment to sales of all valid comparable property sales from October 1, 2024 through September 30, 2025. The last City-wide re-evaulation was in 2023 and the ratio for that year was 95.0%, the ratio for 2022 was 65.20%.
  • Physical data: If you find there is incorrect assessment data listed on your tax card, this incorrect data should be listed in your abatement application. You can review and print your tax card online here.
If I file an abatement, do I still need to pay my taxes?
An application for an abatement does not stay the collection of taxes; taxes should be paid as billed.  If an abatement is granted, a refund with interest will be made.
 
What happens next?
The municipality has until July 1st to review your application. After a decision is issued, you will receive a detailed letter mailed to the mailing address listed on your application. If you do not receive a letter, the abatement application is "deemed denied." (RSA 76:16)
 
What if I disagree with the municipality’s decision on my abatement application?
You may file either at the BTLA (RSA 76:16-a) or superior court (RSA 76:17), but not both.  An appeal must be filed no earlier than when you receive the municipality’s letter of decision on the abatement application or July 1 if the municipality has not responded to the abatement application and no later than September 1st.
 
How do I file an appeal with the Board of Tax and Land Appeals?
You may appeal to the Board of Tax and Land Appeals, in writing on or before September 1st.  An application fee will be required.  For more information, including forms and contact information, please visit their website at https://www.nh.gov/btla/. 
  • Note:  An appeal to the Board of Land and Tax Appeals shall be deemed a waiver of any right to petition the Superior Court (RSA 71-B:11).
 
If you would like more information, please click the links below:
 
Property Tax Abatements and Appeals: https://www.btla.nh.gov/jurisdiction/property-tax