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 Legal/Public Notices
BAA minutes and actions 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. You may notice that there might be multiple versions of minutes and actions posted for the same meeting. This is because the BAA does not always deliberate all of their appeals on the same night as the hearing. This results in the minutes being amended multiple times as decisions may be rendered over several meetings. When this happens, the minutes where the original hearing took place are amended to show the decisions for all the hearings that took place at that meeting, and the minutes and actions are cross-referenced among the meeting when the hearing took place, the meeting (or meetings) when appeals were deliberated, and the meeting at which the decision was rendered. This results in minutes and actions for meetings being amended multiple times.
Legal/Public notices posted for the Board of Assessment Appeals are posted on the Legal Notices page, which can be found on the Assessment & Collection home page.