Taxation Without Representation

by Frank M. Handibode, Hebron NH

Here, New Hampshire property owners, is a prime example of Taxation Without Representation—Look up the New Hampshire Revised Statutes Annotated (the RSA’s) and go to Section 71-B:1, and 71-B:2. You will see that the members of the Board of Taxation and Land Appeals, who are the decision makers regarding the approval or denial of property assessment appeals, are all appointed by the Supreme Court, including the Chair of the Board.

To whom do the justices of the Supreme Court in NH answer? To no one, as, once appointed, they serve a virtual life term, until forced to retire at age 70.

Our property tax appeals system demands reform. New Hampshire appellants would stand a much better chance of obtaining a fair hearing if the BTLA members were appointed by officials in an elective position, for example, by the Governor, or the President of the Senate, or the Speaker of the House, or, perhaps, all three together.

You can be instrumental in effecting reform simply by contacting your state legislators, and the governor, and the executive council in Concord.

Better to light one candle than to curse the darkness.