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
Motor Vehicle assessment appeals for the 2017 Grand List were heard in March 2018. However, motor vehicle assessment appeals on the 2017 Grand List will also be heard in September 2018. Motor Vehicle Appeals for the 2018 Grand List can be heard in March 2019 (use the March form listed at the bottom of this page).
Download Motor Vehicle Assessment Appeal forms for the September 2019 motor vehicle appeal hearings here
PERSONAL PROPERTY APPEALS
Personal Property assessment appeals for the 2018 Grand List will be held in March 2019. Appeals for prior Grand Lists may only be heard in March 2019 if the assessments were changed retroactively, such as through a personal property audit. The application needed to file an appeal is available at the link on the bottom of this page.
REAL ESTATE APPEALS
Assessments are currently based on the full market value of the property as of the revaluation date of October 1, 2016. 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, 2017 grand list and will be held beginning in March 2018. Appeals may be made by filing an application by February 20, 2018 at the Office of Assessment & Collection. An appointment will be scheduled for a hearing during the month of March.
Download Real Esstate, Personal Property & Motor Vehicle Appeal forms for the March 2020 appeal hearings here
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.