The Manchester Board of Assessment Appeals is an appointed body empowered by State Statute to hear and decide appeals of property assessments. The Board meets during the month of March to hear appeals of real estate, personal property, and motor vehicles on the supplemental list (vehicles billed in January.) Application must be made by February 20 for a hearing during the Board's March sessions. The Board also meets during the month of September to hear appeals of motor vehicles billed the preceding July.
MOTOR VEHICLE APPEALS
The Board of Assessment Appeals also hears motor vehicle assessment appeals. Motor vehicle appeals can be heard during the March hearings, but the Board of Assessment Appeals also conducts assessment appeal hearings for motor vehicles only in September, usually on a Saturday. If you wish to appeal your motor vehicle assessment in March, please fill out the application for the March hearings, which is the second of the two links below (the one after the paragraph on REAL ESTATE APPEALS). If you wish to appeal your motor vehicle in September, application may be made by filing an appeal form from the link below this paragraph. Motor vehicles are usually valued using the Retail Value found in the October edition of the NADA (National Automobile Dealers' Association) pricing guides.The Assessment and Collection Department advises appellants to pay the tax due in July in order to avoid interest charges as interest cannot be waived. If a reduction is approved by the Board, the difference will be refunded.
REAL ESTATE APPEALS
Assessments are currently based on the full market value of the property as of the revaluation date of October 1, 2017. Market value changes will not effect assessments until the next general revaluation, currently scheduled for 2021. The next appeal hearings will be for the October 1, 2016 grand list and will be held beginning in March 2017. Appeals may be made by filing an application by February 20, 2017 at the Office of Assessment & Collection. An appointment will be scheduled for a hearing during the month of March.
Appeal decisions are not retroactive and all decisions are final, barring further appeal to Superior Court.
Minutes, Actions and Public Notices
BAA minutes, actions and notices for the years 2010 and earlier are recorded in the Town Clerk's Office. BAA minutes, actions and notices for the years 2011 and after are online at the links below.
Notices, Minutes and Actions
Jan 13, 2017
Final Approved Minutes, Board of Assessment Appeals- All Meetings in Calendar Year 2016
Jan 13, 2017
Preliminary Minutes & Actions- 01/11/2017
Jan 13::Preliminary Minutes & Actions 01/11/2017