Attorneys in our Property Tax Abatement and Tax Exemption practice represent utilities, shopping centers, developers, the construction industry and other businesses, charitable, educational or religious organizations, municipalities and individuals on abatement, exemption and valuation issues concerning New Hampshire state and municipal taxation. Their work has included a number of important court decisions.

Practice Focus

• Tax abatement and pollution control exemption applications and appeals for businesses and individuals.
• New Hampshire charitable organization tax exemption applications and appeals.
• Educational and religious property tax exemption applications and appeals.
• PILOT (Payments in lieu of taxes) agreements for renewable generation facilities and other organizations.
• Trial, appellate and administrative experience before the New Hampshire Supreme Court, the New Hampshire Superior Court, state agencies and the Board of Tax and Land Appeals.

Representative Matters

• Town of Peterborough v. MacDowell Colony, 943 A.2d 768 (N.H. 2008) – granting charitable exemption for artist-in-residence program. Click HERE to view.
• ElderTrust of Florida, Inc. v. Town of Epsom, 154 N.H. 693 (2007) – establishing four-factor test for eligibility of charitable tax exemption. Click HERE to view.
• Sullivan County Regional Refuse Disposal District, et al. v. City of Claremont, (Sullivan Cty. Sup. Ct., March 11, 2008.) - analyzing valuation as a function of the future income stream from the sale of electricity and establishing a methodology for valuing equipment subject to pollution control exemption. Click HERE to view.
• Appeal of Town of Newington, 149 N.H. 347 (2003) - establishing pollution control exemption for temporary construction devices and that the Department of Environmental Services must make specific findings to deny a tax exemption. Click HERE to view.
• 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

• Utilities and power generators.
• Shopping centers and retail properties.
• Commercial and residential property owners and developers.
• Charitable, educational and religious organizations.
• Municipalities.

Members in this Practice Area