New Hampshire Code of Administrative Rules Asb - Assessing Standards Board
New Hampshire Administrative Rules — ASB: Assessing Standards Board
🔷 Overview
The Assessing Standards Board (ASB), established under the New Hampshire Code of Administrative Rules, plays a critical role in setting standards and guidance for municipal property tax assessments throughout the state. Its purpose is to ensure that property taxation is fair, uniform, and compliant with constitutional and statutory requirements.
The ASB operates under the authority of the Department of Revenue Administration (DRA) and is responsible for rules related to:
Assessment methodologies
Appraisal standards
Equalization processes
Revaluation cycles
Data collection standards
Certification of assessors
The rules aim to promote transparency, accuracy, and equity in property tax assessments.
🔹 Key Provisions of ASB Rules
1. ASB 100 – Definitions and Scope
Establishes the definitions used throughout the ASB rules (e.g., “equalization,” “full value,” “market value”).
Clarifies that the rules apply to all municipalities in New Hampshire conducting property assessments for taxation.
2. ASB 200 – Assessment Review and Equalization
Defines how municipal assessments are reviewed for equalization purposes.
Includes criteria for assessment ratios, which compare assessed values to market values.
Establishes procedures for determining if a town is within acceptable statistical standards (e.g., coefficient of dispersion, median ratio).
3. ASB 300 – Revaluation and Appraisal Standards
Mandates municipal-wide revaluations on a regular cycle (usually every 5 years).
Sets uniform appraisal practices, including data collection standards and property inspection guidelines.
Requires that municipalities employ qualified assessors or contractors during revaluation.
4. ASB 400 – Certification and Oversight
Outlines certification requirements for assessing officials and contract assessors.
Establishes training, education, and continuing education criteria.
Allows for investigation and decertification of assessors who fail to follow professional standards.
5. ASB 500 – Public Information and Transparency
Requires municipalities to make property assessment data available to the public.
Encourages use of uniform property record cards and valuation manuals.
Promotes public education regarding property taxes and assessment procedures.
🔹 Practical Functions of the ASB Rules
Standardization: Ensures that assessing methods are consistent across towns and cities.
Fairness: Helps prevent over- or under-assessment of properties.
Legal Protection: Helps municipalities comply with constitutional requirements for proportional taxation.
🔹 Relevant New Hampshire Case Law Interpreting ASB Rules
✅ Appeal of City of Lebanon (2006)
Facts: The City of Lebanon challenged the DRA's finding that its property assessments failed to meet equalization standards under ASB rules.
Issue: Whether the city properly conducted revaluation and maintained a uniform assessment ratio.
Holding: The New Hampshire Supreme Court upheld the DRA’s authority to enforce ASB standards and compel corrective action.
Significance: Affirms the legitimacy of ASB assessment ratio standards and oversight mechanisms.
✅ Bourassa v. Town of Keene (2011)
Facts: Property owners challenged the assessment of their property, alleging failure to comply with ASB revaluation procedures.
Issue: Whether the town had followed ASB standards during its most recent revaluation.
Holding: The court found that Keene’s assessor had failed to conduct proper property inspections as required under ASB 300.
Significance: Reinforces the importance of property inspection and data accuracy under ASB revaluation rules.
✅ City of Manchester v. New Hampshire Department of Revenue Administration (2017)
Facts: Manchester disputed the application of equalization ratios imposed by the DRA.
Issue: Whether the DRA correctly applied ASB guidelines in adjusting assessed values for equalization purposes.
Holding: The court upheld the DRA's methodology, citing consistency with ASB 200 standards.
Significance: Supports the use of assessment statistics and equalization metrics mandated by ASB rules.
🔹 Implications for Stakeholders
| Stakeholder | Implication |
|---|---|
| Municipalities | Must comply with ASB rules for fair, lawful, and transparent tax assessments. |
| Assessing Officials | Must be certified and follow ASB standards for inspections, valuations, and revaluations. |
| Taxpayers | Have legal grounds to challenge assessments not in line with ASB rules. |
| DRA | Enforces ASB compliance through oversight, audits, and directives. |
🔹 Summary
ASB rules ensure consistency and fairness in property tax assessments across New Hampshire.
They set rigorous standards for revaluations, assessor conduct, statistical uniformity, and public transparency.
New Hampshire courts have consistently upheld the DRA’s authority to enforce these rules and municipalities’ obligations to comply.
ASB rules serve as the backbone of fair property taxation, preventing disparities and protecting both municipal integrity and taxpayer rights.
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