State of New Hampshire
Department of Revenue Administration
109 Pleasant Street
PO Box 487, Concord, NH 03302-0487
Telephone (603) 230-5000
www. revenue.nh.gav
MUNICIPAL AND PROPERTY
BIVISION
Lindsey M. Stepp Stephan W. Hamilton
Assistant Commissioner Director
February 26, 2018
John L. Griffin, Chief Financial Officer
City of Nashua
P.O. Box 2019
Nashua, NH 03061
Re: 2018 Reappraisal of Property Pursuant to RSA 75:8-a
Dear Mr. Griffin:
It was a pleasure for Charles Reese and | to meet with you, Mayor Donchess and staff, regarding the
above referenced duty of the City of Nashua (City) to, “... reappraise all real estate within the
municipality so that the assessments are at full and true value at least as often as every fifth year. . .”
(See RSA 75:8-a). This requirement in statute echo’s the duty in the New Hampshire Constitution, ”...
there shall be a valuation of the estates within the state taken anew once in every five years...” (See NH
Const, Pt. Il, Art. 6). The last year that the City made such a reappraisal was 2013, having an effective
date of value of April 1, 2013.
| understand that it is the long-term goal of the City to re-inspect all of the taxable property, as no such
widespread collection of data has occurred in a number of years. The City has been maintaining the
records of property description in other ways, including regular inspections of property for which
building permits are issued, as well as relying on other technology to detect and catalog changes. While
the records of the City describing properties may not be perfect, they have been found to meet
standards adopted by the NH Assessing Standards Board.
As | indicated at the meeting, there is no requirement that the City undertake a full measure and list
reassessment In order to meet the reappraisal requirement. An update of values relying on the current
property descriptions is an acceptable process of reappraisal, and will allow the City to meet its
statutory duty. If the City desires, additional inspections or a full measure and list revaluation could be
scheduled ina future year, but that future activity cannot be a substitute for the reappraisal that is
required for Tax Year 2018.
I thank you for your courtesy, and | stand ready to answer any additional questions that you might have.
Stephan W. Hamilton, Director
Cc: File
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