merely be *proportional, but in due proportion, so that each individual’s just share, and no more,
shall fall upon him.’ because otherwise “any one's payment of less than his share leaves more
than their shares to be paid by his neighbors, his non-payment of his full share is a violation of
their constitutional right.” Sirred/, 146 .N.H. at 370.
It remains the Department’s position that communities scheduled to perform their 5-year
revaluations in 2020 must continue to comply with this constitutional requirement. As such, it
should also be noted that the Department has the responsibility to petition the BTLA whenever a
municipality has not completed a lawful revaluation at least every five years. See RSA 21-J:3,
XAV and RSA 71-B:16, V.
2.
As of April 24, 2020 there are approximately 60 municipalities scheduled to perform town-wide
revaluations that will satisfy their required “values anew” for the 2020 tax year. The Department
monitors revaluation work throughout the siate and every community required to perform a
revaluation in 2020 is somewhere in the process of achieving compliance. The Department
reviews all assessing contracts prior to their execution. Based on documentation received by the
Department, a couple of towns are still in the process of reviewing Requests for Proposals and a
few municipalities are submitting, ar making changes to already submitted contracts. These
changes are being made to limit face-to-face inspection requirements with property owners
and/or for fiscal reasons.
To date, the Department has had conversations with representatives of six communities in the
State who have concems about conducting a 2020 revaluation. All, to the Department's
knowledge, are moving forward with revised revaluation plans. See item 3.
It should be recognized that there are contract assessors and municipal staff assessors who have
negotiated and executed contracts with communities; held pre-revaluation meetings with the
Department and municipality; collected and/or qualified sales data from the past 1-2 years;
analyzed sales data to develop value benchmarks for all properties in the municipality; and are
otherwise “in the midst of the process.”
3.
There are several options recognized by the Rev 600 rules for town-wide revaluations which
meet the constitutional and statutory obligations noted above.
In decreasing order of work and complexity they are as follows:
Rev 601.24 “Full revaluation” means the revaluation of all taxable and nontaxable
properties in a municipality, with a complete measure and listing of all taxable and
nontaxable properties to occur at the same time of the establishment of the new base
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