Tax Payers Responsibility:
It is the responsibility of the owner to know that taxes are due and payable twice a year. If an owner has not received a bill for each property owned they should contact the tax office. If you have a mortgage company that pays your taxes, please forward a copy of the bill to them.
It is also the responsibility of the tax payer to notify the tax and assessing office in
writing of a change in mailing address for the tax bill. Please forward that information to Town of Antrim Town Hall, P.O. Box 517, Antrim, NH 03440.
What is Antrim's tax rate ?
Antrim's 2013 Tax Rate is $28.44.
Local School $12.613
State School $2.636
Equalization Ratio is 100.00%
The tax rate is set by the State Department of Revenue Administration in the Fall of each year. The rate is per $1,000 of assessed valuation.
Does Antrim issue tax bills once or twice per year?
Antrim issues tax bills twice a year to cover the tax year of April 1 to March 31. The first bill is mailed around June 1st and is due July 1st. The second bill is mailed around November 1st and is due December 1st. The tax rate is not set until the fall of each year and is set by the State of New Hampshire Department of Revenue Administration. So the first bill you receive, in late May or early June, is an estimate using the previous year's tax rate. The second bill you receive, in November, has the new tax rate applied to the current assessed value, which is based on the status of the property as of April 1st.
Sometimes new owners incorrectly assume their annual taxes will be double their first bill. Individual property tax bills should not be looked at as being one-half the total, nor as covering the first or last 6 months of the year. To determine the correct amount of taxes for any portion of the tax year, the two bills must be added together to get the total taxes for the year, then the sum divided by 12 or 52, and multiplied by however many months or weeks you wish to cover.
What if I do not get a tax bill?
State law requires that tax bills be sent to the address of the last known property owner. The Assessor’s Office updates property records after receiving copies of the recorded deed from the Hillsborough County Registry of Deeds. The attorney or closing company should check the status of taxes due. It remains the responsibility of the new property owner to insure that taxes are paid and to notify the Town of any change in mailing address. If you have questions, refer to your closing statement or call us at the Town Office. Interest at 12% per annum is charged on tax bills not paid by the due date.
Why do we have a property tax?
Properties are appraised so that citizens share the cost of having schools, fire and police protection, waste disposal and other public services. It is important to keep values accurate and current so that everyone pays their fair share of these costs, in proportion to the value of their individual properties. The property tax is part of a balanced revenue system. It is a more stable source of money than sales and income taxes, because it tends not to fluctuate as much when communities have recessions. When the municipality spends your tax dollars on better schools, parks, sewers, and other services, you receive the benefit of increased property value.
How is property appraised in New Hampshire?
In New Hampshire, municipalities are required to adjust property values at least every five years to keep in line with market values. Accurate appraisals require constant searching for significant facts to accumulate and analyze, in order to estimate the fair market value of properties. For a revaluation, the assessor first reviews all the property to be assessed, and then places values according to their fair market value. In addition, properties that have had changes that affect value are adjusted annually to reflect those changes, so that all assessments are reasonably proportional within the town.
What if I think that my taxes are too high?
A tax rate applied to your property’s assessed value determines the amount of tax you pay. All the taxing agencies: the municipality, county, state education, and the local school district, determine the tax rate, depending on what is voted on at the Town Meeting, the School District Meeting, and what is needed to provide all the services that citizens benefit from. If you feel that your taxes are too high, you should make your opinion known to the proper taxing authorities. The assessor's primary responsibility is to find the fair market value of your property, so that you pay only your fair share of the
What if I think my assessment is too high?
If your opinion of the value of your property differs from the assessor's, we will be glad to answer your questions about how the assessed value was arrived at, and explain how to appeal if you still disagree. Without complete and precise data, however, equity is impossible. You can help by allowing in-house reviews, and providing us with accurate information.
How do I appeal my assessment?
The taxpayer may file an Abatement Application with the town, from the time of receipt of the final tax bill (usually in November), until March 1st of the following year. The town has until July 1st to grant or deny the application. Simply stating that your value is too high is insufficient. Gather as much information as you can on similar properties in your neighborhood. Abatement application forms are available at the Town Hall, or you may click here to print an application.
Please Note: Applying for a property tax abatement does not mean you can postpone paying your taxes. Taxes should be paid as assessed, by the deadline stated on your tax bill, or you will be subject to interest charges. If an abatement is granted, a refund with interest will be made.
What are the grounds for an appeal of my assessment?
Municipalities may abate taxes “for good cause shown”, per RSA 76:16. Good cause is generally established by proving your property’s assessment is either inaccurate or disproportionate. You need to prove at least one of the following:
1.Items that affect value are incorrect on your property record, such as you have 1½ bathrooms, not 2, your garage measures 24x26, not 24x28, or a survey shows your acreage is different.
2.The assessed value is accurate but inequitable, because it is higher than other similar properties.
3.The assessed value is too high; similar properties have been selling for less than your equalized assessment (see below for how to determine your equalized assessment), and/or you have a professional appraisal indicating a lesser value.
Good cause can also be established by showing poverty and inability to pay the tax. If you are claiming this reason, you must state in detail why an abatement of taxes is appropriate as opposed to some other relief, such as relocating, refinancing, or obtaining some alternative public assistance.
How do I calculate the equalized assessment of my property?
To determine the equalized assessment, divide your assessed value by the equalization ratio. For example: say your property is assessed at $200,000 and using Antrim’s 2006 equalization ratio (2006) of 84.2%: $200,000 ÷ .842 = $237,530. This would be the equalized assessment or the approximate market value of your property in 2006.
What is the Equalization Ratio?
The equalization ratio indicates the relationship between assessed value and market value. This ratio is determined for each municipality every year by the NH Department of Revenue Administration, through a study of the qualified sales that occurred within the municipality during the previous year. The equalization ratios are usually made public early the following year.
What kind of tax relief does Antrim offer?
Antrim offers exemptions and tax credits for qualified veterans, elderly, blind, and disabled veterans. These applications are available in our office at the Town Hall. The due date for these applications is April 15th. For more information, contact the Town Hall or refer to New Hampshire Revised Statutes Online at http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-72.htm.
Low & Moderate Income Homeowners
There is a state program entitled “Low and Moderate Income Homeowners State Property Tax Relief”. To qualify, you should have a total household income of (a) $20,000 or less if a single person, or (b) $40,000 or less if married or head of a New Hampshire household. This form is available in towns on April 15th each year, and should be submitted to the NH Department of Revenue between May 1st and June 30th. Information and the form to be filed is available online at http://www.nh.gov/revenue/forms/low_mod_program.htm Please feel free to ask us about your eligibility for tax relief. As always, your financial information is kept confidential and returned to you.
The Town of Antrim offers a tax credit in the amount of $500 for qualifying veterans and $2,000 for service-connected totally (100%) disabled veterans. Spouses of deceased qualifying veterans can also apply for a tax credit. Applications are available at the Town Hall.
Preservation of Historic Barns & Other Agricultural Buildings
Through the Agricultural Structures Preservation Easement, the preservation of historic barns and other agricultural buildings over 75 years old, is encouraged by granting property tax relief within a range of a 25-75% reduction in the structure’s assessment, to owners who (a) can demonstrate the public benefit of preserving their barns or other historic farm buildings, and (b) agree to maintain their structures throughout the minimum 10-year preservation easement. Also, maintaining and repairing the building will not result in an increase of its full assessed value for property tax
purposes while under this easement. More information is available at http://www.nh.gov/nhdhr/programs/barn_proerty_tax.html.
What is "Current Use"?
The Current Use Program is a means of encouraging the preservation of open space and the conservation of our natural resources. It is also a way to reduce taxes for qualifying properties. In return for agreeing not to develop their land, an owner will receive a substantially reduced assessed value on their property. This agreement is recorded at the county registry and actually constitutes a lien on the property. When the ownership of property enrolled in Current Use is changed, the land still remains under Current Use status. There is no “buy-out”. If the land is subdivided or developed so that it no longer qualifies, however, that portion which does not qualify is removed from the program, and a lien release tax is assessed to the present owner, based on 10% of the current market value. The property, or portion thereof, is subsequently
assessed relative to market value beginning in the next tax year.
Open space land in Current Use imposes few, if any, costs on local government, and is therefore, an economic benefit to its citizens and contributes to the stability of the tax rate. There is a 10 acre minimum (except for wetlands) to enroll in Current Use. The areas needed to support any and all buildings, driveways, septic system, underground utilities, and other improvements must be excluded, as well as the area kept groomed as a lawn. The deadline for applications is April 15th. There is a detailed NH Current Use Criteria Booklet available, which is highly recommended. For more information, please contact the Town Hall, or go online to the NH Department of Revenue Administration, for the criteria booklet and application at http://www.nh.gov/revenue/munc_prop/current_use/current_use.htm. If you have purchased property which was already in Current Use and you are unfamiliar with the program, please read the booklet so you understand your rights and responsibilities.
The Current Use Program, however, is not a permanent land protection tool. If you wish to ensure your land remains protected for future generations, the sale or donation of development rights through a Conservation Easement is probably the most economical, proven, long-term method available. Conservation easements may be conveyed to the Society for the Protection of New Hampshire Forests, the NH Department of Agriculture, the New England Forestry Foundation, the Trust for Public Land, the Nature Conservancy, and other non-profit groups. Please contact the Antrim Conservation Commission, the Antrim Open Space Committee or the organization of your choice for more information.
I want to have some trees cut in my backyard; do I need to notify the Town?
Most timbering operations are required to file a Notice of Intent to Cut with the Town. If, however, you are just looking to have some shade or ornamental trees cut within striking distance of a building, you do not need to notify us. You are also allowed to have cut 10,000 board feet of saw logs and 20 cords of fuel wood without notification, provided they are solely for the personal use of the owner (not to be resold). The same amount is allowed if you are clearing land to put in a house, provided you have first obtained all the permits required for the land conversion, including a building permit. You may also cut, or have cut, any amount of firewood used for maple syrup production, as well as Christmas trees, fruit trees, nursery stock and short rotation tree fiber. Otherwise, if you or your logger intends to harvest timber, even if you
do not receive any money from the project, you are required to file a Notice of Intent to Cut with the Town. Since many departments review the paperwork, you should file about a month before you wish to start the timber harvesting. For more information, go to http://www.nh.gov/revenue/faq/gti-rev.htm#TT and click on "Timber Tax".
If I have more questions, whom should I contact?
For other questions, you may call the Tax Collector's Office at (603) 588-6785, Ext 223 or stop by the Town Hall. Phone calls and visits are always welcome and we are happy to assist you in whatever way we can.