Laurie A. Ortolano Trust
v.
City of Nashua
Docket Nos.: 29472-18PT & 29699-19PT
DECISION
The “Taxpayer” appeals, pursuant to RSA 76:16-a, the “City’s” tax year 2018 and 2019
assessments of $651,900 (land $159,100; building $492,800) on Map 47/Lot 56, located at 41
Berkeley Street, a single-family home on 0.34 acres (the “Property”’). For the reasons stated
below, the appeals for abatement are granted. !
The Taxpayer has the burden of showing, by a preponderance of the evidence, the
assessments were disproportionately high or unlawful, resulting in the Taxpayer paying a
disproportionate share of taxes. See RSA 76:16-a; Tax 201.27(f); Tax 203.09(a); Appeal of City
of Nashua, 138 N.H. 261, 265 (1994). To establish disproportionality, the Taxpayer must show
the Property’s assessments were higher than the general level of assessment in the municipality
for each tax year. Id. The board finds the Taxpayer carried this burden.
| The board held a separate hearing for each appeal on April 6, 2021, noting without objection that it would take
official notice of the testimony and documents presented in each hearing; the board did so to avoid duplication of
testimony and to promote judicial economy.
Due to the ongoing pandemic, the hearings on the merits were held using Cisco’s Webex platform. Board members
Michele E. LeBrun, Albert F. Shamash and Theresa M. Walker heard and decided these appeals.
