Taxpayers sought review of town’s denial of their application for an abatement of the tax assessment on property on which the house burned down.
The Superior Court granted summary judgment to taxpayers. Town appealed.
The Supreme Court of New Hampshire held that fire-related building loss occurring after April 1 may constitute “good cause” under tax abatement statute.
Fire-related building loss occurring after April 1 may constitute “good cause” under tax abatement statute allowing a taxpayer to seek relief under that statute as an alternative to relief under statute that governs prorated assessments for damaged buildings and that sets forth a 60-day window for seeking relief following the destruction of property.