Laurie A. Ortolano Trust v. City of Nashua
Docket Nos.: 29472-18PT/29699-19PT
Page 16 of 18
B. The Tax Year 2019 Requests
l. Under Porter v. Sanbornton, 150 N.H. 363 (2003), in an abatement appeal, the
assessment methodology is irrelevant. The only issue is proportionality, i.e. the relevant facts
are: 1) the assessment of taxpayer’s property; 2) the fair market value of the taxpayer’s property;
and, 3) the citywide equalization ratio of assessment to market value as determined by the
Department of Revenue Administration. Id. at 367-368.
Neither granted nor denied.
2. The subject property is a single-family residence located at 41 Berkeley Street, Nashua,
NH, Tax Map 47, Lot 56 (“Property”).
Granted.
3. The Property was assessed for $651,900 for tax year 2019.
Granted.
4. The equalization median ratio for tax your 2019 in the City was 88.8%.
Granted.
5. Based on the 2019 median ration [sic] of 88.8%, the indicated market value of the
assessment for the Property for tax year 2019 was $734,122 ($651,900 / .888).
Granted.
6. The tax rate for tax year 2019 was $21.76.
Neither granted nor denied.
7. The City’s expert report prepared by Vern J. Gardner, Jr. MAI, SRA, estimates a market
value of $800,000 as of April 1, 2019.
Granted.
