Town of Belmont, New Hampshire
Town of Belmont
New Hampshire
Town of Belmont, New Hampshire
Town of Belmont
New Hampshire

Assessing

Contact: K. Jeanne Beaudin
Address: PO Box 310
143 Main Street
Belmont, NH 03220-0310
Phone: 603-267-8300 x 124
Fax: 603-267-8327 
Hours: Monday-Friday, 7:30am-4:00pm 

 


Staff

Name Title  Extension 
K. Jeanne Beaudin Assessor 603-267-8300 x 124
  DRA Certified Assessing Assistant 603-267-8300 x 124


Belmont hires Public Works and Finance Directors  Daily Sun 06/27/17


Applications

Please click here for the Standard form PA-29 for the following Credits and Exemptions:

Veterans
Elderly
Disabled
Blind
Deaf
Solar

In addition to the PA-29 application that is required, the Towns application also needs to be filled out and handed in with the PA-29. Click here for the application for the Elderly, Disabled, Blind and Deaf.

In addition to the PA-29 application that is required for the Veterans Credit, the Towns application also needs to be filled out and handed in with the PA-29. Click here for the application for the Veterans Credit.


Additional Links & Bookmarks

Additional Links & Bookmarks

Check here for answers to our Frequently Asked Questions

 

Tax Credits Tax Exemptions Other
Veteran or Surviving Spouse of Veteran Blind Abatements
Disabled Veteran or Widow of Disabled Veteran Elderly Assessing Cards & Interactive GIS Maps
  Improvements to Assist Individual with Disability Assessor's Maps (Tax Maps)
  Solar Energy System Change of Address Form
    Current Land Use Program
    Earth Excavation Intent to Excavate Form
    NH DRA Tax Rate Comparison-2015 
    Revaluation
    Tax Rate History 
    Tax Relief for Renovations 
    Timber Intent to Cut Form 
New Hampshire Timber Tax Law
Guide to NH Timber Harvesting Laws

 

 

 

 


Mission

  • Continuous update of property ownership, owners' names and addresses
  • Review and update property assessments as needed, annually.
  • Verification of deed histories and sales research
  • Calculation of Payments in Lieu of Taxes
  • Administration of tax credits and exemptions
  • Abatements    

Property Assessment Inspections-2018

The Town of Belmont has entered a contract with KRT Appraisal, LLC of Haverhill, MA to conduct an onsite exterior measurement and interior inspection of all properties within the Town during 2018.  

We would appreciate your cooperation in allowing their representative to come onto your property to measure the exterior of all buildings and to inspect the interiors.  

KRT Appraisal is represented by Mr. Douglas Rollins, Data Collector, who has been directed to perform assessing services for the Town of Belmont. All assessing personnel will gladly identify themselves to you.  

If you have any questions or concerns, please call the Town Administrator’s Office at 267-8300 ext. 124.


Tax Rates and Revaluation


Both the Town and the School District conduct a budget process beginning in late fall through early February and the final budgets are then put before the voters at the Annual  Town and School District meetings.  The total amount of money voted to be raised by taxation is then divided by the Town's total valuation (total value of taxable property) resulting in the tax rate per $1,000 for that year.

Values of properties within the town appreciate or depreciate at different rates due to market fluctuations and the State requires Towns complete a revaluation of properties every 5 years. 

In 2014, the appraisal company of Commerford Nieder Perkins, LLC completed a revaluation of all properties within the Town of Belmont. Belmont's 2013 Equalization Ratio was 122.6% and the purpose of the revaluation was to insure proportionality in our values and to bring all properties to 100% of market value. The 2014 tax rate was based on these new assessed values.

In 2015 The Board of Selectmen will be reviewing proposals to annually adjust property assessments so that the State's 5-year revaluation cycle does not result in unnecessarily large fluctuations in Belmont's tax rate. 

Property Tax: Understanding the Math, Dispelling the Myths (Barbara Reid, Government Finance Advisor for the NH Local Government Center and NH Municipal Association)

 

Abatements

Abatement Application FormThe deadline for filing an abatement application with the Town of Belmont is March 1 following the notice of tax, which is the bill you receive in late October or early November. The Town has until July 1 following notice of tax to grant or deny the application. You (the taxpayer) must file an appeal to the BTLA or the Superior Court if you are still aggrieved by the Town's decision no earlier than after receiving the municipality's decision on the abatement or July 1 following the notice of tax if the Town has not responded; and no later than September 1.


Assessor's Maps (Tax Maps)

Assessor's Maps (Tax Maps)

These maps are for general assessing purposes, are not necessarily based on a legal property survey and cannot be used as a basis to transfer property. Property lines and other information are updated after April 1st annually. Choose the map you wish to view by "clicking” on the appropriate map number shown on the map index page.


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New Hampshire Timber Tax Law

The Notice of Intent to Cut: (RSA 79:10)

The State of New Hampshire has a real estate tax and by definition timber is considered to be real estate, therefore taxable. However, the method in which it is taxed is different from other real estate and is described in the State Constitution. Timber is only taxed at the time it is cut and at a rate, which encourages the growing of timber. In order for the municipal assessing officials to be aware of cutting operations they must be notified of the cutting by the owner filing a notice of intent to cut timber. The Notice of Intent, which is required by law, notifies the assessing officials, NH Department of Revenue (DRA) and the NH Div of Forest & Lands. Timber on all land ownerships is taxable at 10% of the stumpage value at the time of cutting.

The only exemptions are as follows:

  1. 10 MBF saw logs and 20 cords fuel wood for personal use by the owner. (RSA 79:1 II(b) 1&2)
  2. 10 MBF saw logs and 20 cords of wood for land conversion purposes when all permits for the conversion have been received.(RSA 79:1 II (b) 5)
  3. Shade and ornamental trees, usually considered to be trees within striking distance of a building. (RSA 79:2)
  4. Christmas trees, fruit trees, and nursery stock and short rotation tree fiber. (RSA 79:2)
  5. Any amount of firewood for maple syrup production. (RSA 79:1 II (b) 2)
  6. Government and utilities not selling the wood.(RSA 79:1 II (b) 3 & 4)

    (Items 1-6, No Intent required and Timber not taxable)

The Notice of Intent to Cut must be completed with a volume estimate, signed by the assessing officials and posted on the job site before any cutting requiring a notice can start. The original volume estimate cannot be exceeded without filing a supplemental Notice of Intent to cut for additional volumes. Notice of Intent to Cut forms are available from the DRA and the Town (RSA 79:10).

Town officials have 15 days to sign the Intent to cut form (RSA 79:10 I (b). They may withhold signing only for the following reasons:

  1. The form has been improperly filled out (RSA 79:10).
  2. Land is enrolled in the unproductive current use category that does not allow timber harvesting. (RSA 79-A:2, XIII, Current Use Administrative Rule Cub 305.02 (b);
  3. A timber tax bond is required but has not been posted (RSA 79:3-a).  
  4. All owners of record have not signed the intent to cut (RSA 79:1,II & 79:10 I (a)). All owners of record are listed on the property record card.

If Town officials have not acted on the Intent to Cut within 15 days of receipt the landowner should contact DRA, which then inquires with the town as to the status of the paperwork. If municipal officials are withholding signing, the landowner should be notified in writing by the town as to the reasons within 30 days of receipt of the Notice of Intent to Cut by the town.

Tax Responsibility: (RSA 79:1 II(a))

The responsibility for the timber tax depends on the type of ownership and must be one of the following:

  1. Landowners with timber rights on their own land.
  2. Persons with deeded timber rights on land they previously owned
  3. Persons purchasing timber on public lands Federal, state, county, town, etc.

Timber Tax Bond: (RSA 79:10-a)

Owners that own land within the town the cutting is to take place and are current on property taxes and timber taxes cannot be required to post a timber tax bond. All other owners must post a timber tax bond before the Notice of Intent to Cut is signed. Timber tax bonds are usually equal to the expected timber tax.

Extensions: (RSA 79:10 II) (RSA 79:11 II)

  • Extensions are allowed upon written request by the owner to the assessing officials prior to April 1st.
  • Extensions allow cutting to continue through June 30 and reports are due August 15.

Report of Wood Cut: (RSA 79:11)

Report of Wood Cut forms are sent to the owners filing a notice along with a certificate, which should be posted at the job site. Reports of wood cut must be filed with the town within 60 days of completion or by May 15, whichever comes first. The report form serves as the basis for determining the timber yield tax.

Appeal Process: (RSA 79:8)

If a taxpayer believes they have been overtaxed they must appeal to the Town within 90 days of the tax bill. If the Town denies the appeal then the taxpayer may appeal to the Board of Tax and Land Appeals (BTLA) within 6 months of the tax bill for an appeal board hearing. The Guideline to Assessing Timber is available from DRA to assist owners and towns in proper assessment of timber per NH timber tax law.

Penalties, Doomage and Enforcement: (RSA 79:12) (RSA 21:J 39) (RSA 79:28 & 28-a)

Fines for non-compliance range up to $2000. A Doomage penalty may be assessed for improper reporting (Doomage is two times what the tax would have been if the Report had been seasonably filed and truly reported.) The DRA and Division of Forest & Lands have authority to issue a cease and desist for any cutting operation not in compliance with RSA 79.

This is only a synopsis of the law, for further clarification refer to the New Hampshire statutes or call the Department of Revenue Administration, Property Appraisal Division at 271-2687.


Current Use Program

To apply for current use assessment, the landowner must complete a Current Use Application and submit to the Town by April 15th.  You must submit the filing fee and a map of each parcel going into current use; the map should also show any portion of land not to be classified under current use.

Current Use Booklet

Current Use Forms

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Tax Relief for Renovations

Does your Factory Village District building need renovation, but you're worried about the potential increase in taxes? 

In 2011, Belmont voters approved the adoption of RSA 79-E which will provide temporary TAX RELIEF for a property owner to revitalize their building in the Factory Village District of Belmont!  RSA 79-E allows a property owner to apply to the Board of Selectmen to delay the increases in taxes for up to 5 years.  Please refer to the RSA 79-E Handout or contact the Town Administrator's office at Town Hall for details and an application!  


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Veterans Tax Credit

Veteran’s or Veteran's Surviving Spouse Tax Credit (RSA 72:28)Applications may be obtained from the Assessing Office.

  • A Credit of $500.00 from real estate tax bill($250 off 1st tax bill & $250 off 2nd tax bill)
  • Honorable discharge from service
  • Applicant must apply with a copy of DD214 or equivalent
  • Applicant must own property on April 1st of year of application
  • NH resident for 1 year prior to April 1st of the application year
  • Principle place of abode
  • Must be in armed service for a minimum of 90 days

NOTE: If you are receiving a Veterans Credit in any other Town, City or State, you are NOT eligible to receive the Veterans Credit in the Town of Belmont.

Apply by the filing deadline date of April 15th of the current tax year.


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Disabled Veterans Tax Credit

Disabled Veterans or Widow of Disabled Veteran Tax Credit (RSA 72:35)

Applications may be obtained from the Assessing Office. 

Any person who has been honorably discharged from the military service and who has a total and permanent service-connected disability, or the surviving spouse of such a person shall receive a yearly tax credit of $1,400 of property taxes on his residential property.: 

 

  • Exemption: $1,400 reduction of total real estate tax bill
  • Disability must be total and permanent service-connected injury (regardless of dates served)
  • Principle place of abode
  • Owner of the property on April 1st of application year

Apply with copy of letter from Veterans Administration certifying 100% total and permanent disability by the filing deadline date of April 15th of the current tax year.

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Blind Tax Exemption

Blind Tax Exemption (RSA 72:37)

A resident who is legally blind as determined by the Blind Services Department of Vocational Rehabilitation, Division of the Education Department shall be exempt each year of the assessed value, for property tax purposes, of his or her residential real estate to the value of $15,000. 

Applications may be obtained from the Assessing Office.

 

  • Applies only to residential property
  • Applicant must be determined legally blind by NH Services for the Blind

Certification letters to be obtained from:
State of New Hampshire
Department of Education
Bureau of Services for Blind and Visually Impaired
21 South Fruit Street, Ste 20
Concord, NH 03301-8530
Tel: (603) 271-3537
Fax: (603) 271-3816

Apply with copy of certification letter by the filing deadline date of April 15th of the current tax year.


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Elderly Tax Exemption

Elderly Tax ExemptionElderly Exemption Qualifications (RSA 72:39-a & b)
Applications may be obtained from the Assessing Office.

The Town of Belmont requires that an Elderly Exemption Worksheet be completed to determine if an individual qualifies for the exemption. This form can be obtained at Town Hall.
   

 

 

  1. The applicant must be 65 years or older April 1st of the tax year.
  2. The applicant must be a New Hampshire resident for the past three years.
  3. The property in which the exemption is claimed must be the principal place of abode.
  4. Income Limitations (from all sources, including social security):
    a. Single $25,000 
    b. Married $35,000 Income limitations specified are based upon earnings during the prior calendar year.
  5. Asset Limitations 
    a. $150,000 (Excluding the value of the applicant’s residence, excluding excess acreage)
  6. Exemptions 
    a. Age 65-74 $65,000 off assessed valuation 
    b. Age 75-79 $80,000 
    c. Age 80 + $125,000

 

Apply by the filing deadline date of April 15th of the current tax year. 
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Exemption for the Disabled

Exemption for the Disabled
In 2015, the Town voted to adopt the provisions of RSA 72:37-b, Exemption for the Disabled, to allow a $50,000 property tax exemption for qualified taxpayers. To qualify the person must be eligible under Title II or Title XVI of the Federal Social Security Act for benefits to the disabled, must have been a New Hampshire resident for at least 5 years, own the real estate individually or jointly, or if the real estate is owned by such person’s spouse, they must have been married for at least 5 consecutive years. In addition, the taxpayer must have a net income of not more than $25,000 or if married, a combined net income of not more than $35,000, and own net assets not in excess of $100,000 excluding the value of the person’s residence. You must apply by April 15th for the year in which you are applying. 

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Solar Energy System Tax Exemption

Solar Energy System Tax ExemptionIn accordance with RSA 72:61, the Town of Belmont offers a Solar Energy System Tax Exemption.  Please contact the Assessing Office for further information and to submit an application.

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