Form Pa-47 - Community Revitalization Tax Relief Incentive Penalty Page 2
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PA-47
COMMUNITY REVITALIZATION TAX RELIEF INCENTIVE PENALTY
LINE-BY-LINE INSTRUCTIONS
STEP 1
WHO MUST FILE
Enter the complete name(s), address, municipality, state and zip code
Form PA-47 shall be used by the local assessing offi cials to assess a
of the property owner(s) who are being served an assessment due to a
Community Revitalization Tax Relief Incentive Penalty on the owner of
Community Revitalization Tax Relief Incentive Penalty.
property receiving the incentive.
STEP 2
WHAT TO FILE
Enter the location of the property.
Local offi cials shall submit a completed Form PA-47 and two copies to
the tax collector who shall cause a copy to be served upon the property
STEP 3
owner along with these “instructions” advising them of their appeal rights.
The local assessing offi cials shall complete the assessment of the
A special tax warrant, Form PA-47W, authorizing the collector to collect
Community Revitalization Tax Relief Incentive Penalty.
the payment under the warrant shall accompany PA-47.
STEP 4
WHEN TO FILE
Signatures by a majority of the selectmen/assessing offi cials are required
A Community Revitalization Tax Relief Penalty shall be assessed when
in the spaces provided to indicate approval of the assessment.
the owner fails to maintain or utilize the building according to the terms of
the covenant or fails to restore, rebuild or demolish the structure following
STEP 5
damage or destruction as provided in RSA 79-E:8.
To be completed by the tax collector indicating to whom the property
owner is to make the check payable and where to send it.
WHERE TO FILE
Once completed and signed in black ink, this form and attachments
shall be fi led as follows:
Original: Register of Deeds after the Tax Collector collects the tax
Copy: Tax Collector
Copy: Local Assessing Offi cials
Copy: Land Owner
AMOUNT OF PENALTY
The penalty shall be the amount of all taxes as though no tax relief
was granted plus interest. Interest at the rate of 12% per annum shall
be charged upon all taxes that would have been due and payable on
or before December 1 of each tax year as if no tax relief had been
granted.
APPEALS
Within 2 months of the notice of tax date and not afterward, a property
owner may apply in writing to the Selectmen or Assessors for an
abatement. If the selectmen or assessors neglect or refuse to abate
the Community Revitalization Tax Relief Incentive penalty, any person
aggrieved may either apply in writing to the NH Board of Tax and Land
Appeals or petition the County Superior Court within 8 months of the
notice of the tax in accordance with RSA 79-A:10 or RSA 79-A:11.
Forms for appeal to the NH Board of Tax and Land Appeals may be
obtained from the NH Board of Tax and Land Appeals, 107 Pleasant
Street, Concord, NH 03301 or by calling (603) 271-2578 or visiting
their web site at Be sure to specify that you are
appealing the Community Revitalization Tax Relief Incentive penalty.
ADA COMPLIANCE
Individuals who need auxiliary aids for effective communication in
programs and services of the New Hampshire Department of Revenue
Administration are invited to make their needs and preferences known.
Individuals with hearing or speech impairments may call TDD Access:
Relay 1-800-735-2964.
NEED HELP?
Please call the Property Appraisal Division at (603) 230-5950 or write
to NH DRA, Property Appraisal Division, PO Box 487, Concord, NH
03302-0487.
PA-47
Instructions
Rev. 3/13
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