How can I get questions about my assessment answered?

Please make contact with the Assessing Department.  You can either call at (603) 895-7017 or visit the Town Office Monday through Friday, 8:00 a.m. to 4:30 p.m.  Someone will either answer your questions or refer you to the appropriate person.

 

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What periods are covered by each tax bill, and how are the bills calculated?

There are many parts to consider when answering this question.  First is that the Town's fiscal year runs from January 1st to December 31st.  Second is that the budget raised at the annual Town Meeting in March covers the fiscal year that began two months earlier.  Third, the tax rate is set annually by the New Hampshire Department of Revenue Administration in late October/early November, to raise money for the fiscal year that is nearly complete.  Finally, the tax year runs from April 1 to March 31 of the following year.

 

Each May, you will be issued a bill that represents an estimated half of your total tax bill.  This bill is based upon half of the previous year's tax rate.  For example, a bill issued in May 2014 for a home assessed at $200,000 would be based upon half of the 2013 tax rate (half of $23.64 per thousand, which equals $11.82 per thousand). The calculation would be 200 x $11.82 = $2,364.00.

 

When the tax rate is established in the fall, the second half bill is issued.  The second half of your bill is calculated with the new rate, minus the first half billed amount.  The difference represents the amount due for the second half bill.  For example, a bill issued in November 2014 would be based upon the updated 2014 tax rate, $24.33.  A home assessed at $200,000 would be charged 200 x 24.33 = $4,866.00.  Then, the amount billed for the first half gets subtracted.  $4,866.00 - $2,364.00 = $2,502.00 due for second half bill.

 

How does a taxpayer file for an abatement?

First, it is important to note that an abatement application cannot be filed after March 1 of the current year.  If that deadline has passed, you must wait until receiving your second-half tax bill, which is typically mailed during the first week of November of the current year.  To file for an abatement, an Application for Abatement must be submitted to the Assessing Department.  A hearing with the Town's Assessor can also be requested, if desired.  Please bear in mind that the applicant bears the burden of proof to demonstrate that their assessed value is dissimilar to other similar properties within the Town of Raymond.  It is important to note that while the first half tax bill is not subject to appeal, an assessment can be reviewed prior to August 1.

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If I disagree with my assessment, do I still have to pay my tax bill?

Yes.  You must pay the bill to avoid interest charges that will accrue after the due date passes.  If you have filed an abatement within the proper time frame and a ruling is in your favor, a refund of the overage paid, plus interest will be issued to you.

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When do I need a permit for cutting trees?

In most cases, an Intent to Cut form, must be filed with the Assessing Department before any timber can be cut from any property. This form must be signed by the property owner and subsequently approved by the Board of Selectmen before cutting can commence.  It must also contain an estimate of the amount of wood being cut.  The property owner will be provided a second form on which the actual amount of wood cut must be reported, which must be filed by April 15.  Once filed, the Board of Selectmen will assess a tax equal to 10% of the value of the cut.  This is because the property owner is responsible for payment of the timber tax, per RSA 79.

 

It is important to note that the law allows for up to 10,000 board feet of logs, or 20 cords of wood to be harvested free from yield tax per tax year if the logs or wood are for the personal use of the property owner.  Timber harvested in this way can not be sold or given in lieu of payment for the timber cut.

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An Intent to Cut is also not required in the event of a land conversion (i.e. land being developed for a house), provided that no more than 10,000 board feet of logs, or 20 cords of wood are cut.

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Finally, an Intent to Cut is not required if you are cutting "shade trees" which are classified as trees posing a danger to your home if they were to fall.

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If you remain unclear as to the need for an Intent to Cut, please contact the Assessing Department at (603) 895-7017.

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What is current use and how does it work?

Current Use (RSA 79-A) can be described as a tax strategy for property owners keeping their qualifying properties as undeveloped, open space.  When a property is assessed as current use, the property is assessed for its present use, not its highest-potential use.  In order to place a property into Current Use, an Application for Current Use (Form A-10) must be completed and submitted to the Assessing Department prior to April 15 of the year which any reduction will first apply.

 

Once application is made to, and approved by the Board of Selectmen, a lien is placed against the property and remains with the property until such time as it is released by the Town.  Release is made only after a Land Use Change tax equal to 10% of the market value of the property has been assessed and paid.  The tax is assessed only when a change in use of the property takes place, (i.e. when construction or other development begins).  If a property in Current Use is subdivided, each individual parcel becomes subject to the Land Use Change Tax at the time development begins on those parcels.  When any individual parcel falls under minimum acreage requirements (i.e., when one parcel of a subdivision is sold to another owner and the acreage of the remaining lots totals less than the required ten acres), it becomes subject to full valuation and to assessment of the Land Use Change Tax.

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How are excavation taxes dealt with?

The acreage of active gravel pits is exempted from property tax and is subject instead to an Excavation Activity tax.  The acreage is assessed at a level comparable to industrial acreage and the annual property tax rate is applied.  Additionally, the amount of material removed in an excavation operation is subject to taxation at the rate of $.02/yard of material.

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Each operator is required to file an annual Intent to Excavate (form PA-38) with the Board of Selectmen, along with a check for $100.00 that is forwarded to the State.  The State will then send a second form on which the owner must report the actual amount of material removed, as well as the amount of acreage that may have been reclaimed in the pit.  The report is due to the Board of Selectmen by April 15 following the end of the tax year.