Attorneys in our Property Taxation practice counsel businesses, charitable and educational organizations, municipalities and individuals on exemption and valuation issues concerning New Hampshire property taxation. Their work has included a number of important court decisions.

Practice Focus

• Eligibility and qualification as a New Hampshire charitable organization.
• Court filings to qualify for charitable or educational tax exemption.
• Business and individual court filings concerning tax abatement.
• Trial and appellate practice.

Representative Matters

• Town of Peterborough v. MacDowell Colony, 943 A.2d 768 (N.H. 2008) – granting charitable exemption for artist-in-residence program.
• ElderTrust of Florida, Inc. v. Town of Epsom, 154 N.H. 693 (2007) – establishing four-factor test for eligibility of charitable tax exemption.
• Sullivan County Regional Refuse Disposal District, et al. v. City of Claremont, No. 2005-E-0071(Sullivan Cty. Sup. Ct., March 11, 2008.
• St. Paul's School v. City of Concord, 117 N.H. 243 (1977) - establishing exemption for faculty quarters necessary to achieve the educational mission of the school.
• Reno v. Town of Hopkinton, 115 N.H. 706 (1975) – establishing limits on delegation of legislative authority.

Business and Industry Sectors Represented

• Business.
• Educational organizations.
• Charitable organizations.
• Municipalities.
• Individuals.

Members in this Practice Area