Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 4 of 18
The parties agreed the level of assessment was 94.8% in tax year 2018 and 88.8% in tax
year 2019, the median ratios calculated by the department of revenue administration. (Cf. 2018
Request No. 6 and 2019 Request No. 4.)
Board’s Rulings
Based on the evidence and arguments presented and using its judgment and experience,”
the board finds: the assessment in tax year 2018 should be abated to $592,500 based on a market
value finding of $625,000 adjusted by the City’s 94.8% level of assessment; and the assessment
in tax year 2019 should be abated to $577,200, based on a market value finding of $650,000
adjusted by the City’s 88.8% level of assessment. The appeals are therefore granted for the
following reasons.
To obtain property tax abatements under RSA 76:16-a, taxpayers have the burden of
proving by a preponderance of the evidence that they are paying more than their proportional
share of taxes. This burden can be carried by establishing the property at issue is assessed at a
higher percentage of fair market value than the percentage at which property is generally
assessed in the municipality. See Porter v. Town of Sanbornton, 150 N.H. 363, 367-8 (2003).
(Cf. 2018 Request No. 1 and 2019 Request No. 1.)
In these appeals, the Taxpayer has the burden of proving the market value of the Property
was materially less than $687,700, rounded ($651,900 / 0.948) and $734,100, rounded ($651,900
? In arriving at a judgment regarding proportionality, the board applies its learning and experience in taxation, real
estate appraisal and valuation. See RSA 71-B:1; see also RSA 541-A:33, VI. Arriving at a proper assessment is not
an exact science, but a process requiring use of informed judgment and experience. See, e.2., Brickman v. City of
Manchester, 119 N.H. 919, 921 (1979) (use of judgment in selecting valuation methodology and assumptions). This
board, as a quasi-judicial body, must weigh the evidence and apply its judgment in deciding upon a proper
assessment. Paras v. City of Portsmouth, 115 N.H. 63, 68 (1975); see also Petition of Grimm, 138 N.H. 42, 53
(1993) (administrative board may use expertise and experience to evaluate evidence).
