Form Pa-37 - Discretionary Easement Release Page 3
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
PA-37
DISCRETIONARY EASEMENT RELEASE
GENERAL INSTRUCTIONS
Form PA-37, Discretionary Easement Release, shall be used by owners of land currently under discretionary easement in accor-
WHO
MUST
dance with RSA 79-C:8. Local Assessing Officials may also initiate a release whenever a discretionary easement has expired or
no longer exists.
FILE
WHAT
Land owners requesting a release from discretionary easement shall submit a complete application, Form PA-37, a map showing the
TO
easement to be released and an appraisal. Local assessing officials initiating a release shall provide the tax collector with a
FILE
completed Form PA-37 which shall serve as a warrant for collection of the tax due. The tax collector shall cause a copy to be served
upon the land owner along with these instructions advising them of their appeal rights
TAX
Payment of consideration shall be due no later than 30 days after mailing of the tax bill by the tax collector pursuant to
DUE
RSA 79-C:9,II (d).
WHEN
Form PA-37, Discretionary Easement Release, shall be used by a land owner who wishes to be released prior to the expiration date
TO
due to an extreme personal hardship pursuant to RSA 79-C:8. The local assessing officials may also initiate a Discretionary
FILE
Easement Release for any of the following reasons: an agreement of discretionary easement is expired or released pursuant to
RSA 79-C:8; the easement no longer meets the test for public benefit in RSA 79-C:3, II.
WHERE
Once completed and signed in black ink, this form and attachments shall be filed as follows:
TO
Original:
Register of Deeds after Tax Collector collects the tax
FILE
Copy:
Tax Collector
Copy:
Local Assessing Officials
Copy:
Land Owner
APPEALS
If a landowner disagrees with the release of a discretionary easement, they may appeal in writing within 6 months to the Board of
Tax and Land Appeals or to the County Superior Court in accordance with RSA 79-A:9 or RSA 79-A:11. If a land owner is denied
an application for release due to hardship pursuant to RSA 79-C;8, the land owner may appeal the denial within 6 months of any such
action to the board of Tax and Land Appeals or the County Superior Court.
Forms for appealing to the 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 by visiting their web site at Be sure to specify that
you are appealing the release of your Discretionary Easement or Denial to be Released from a Discretionary Easement.
ADA
Individuals who need auxiliary aids for effective communication in programs and services of the department are invited to make their
needs and preferences known to the NH Department of Revenue Administration.
NEED
Contact your local municipality or the Property Appraisal Division at (603) 230-5950.
HELP
LINE-BY-LINE INSTRUCTIONS
STEP 1
Enter the complete name(s), address, municipality, state and zip code of the discretionary easement property owner(s) subject to a
discretionary easement release under RSA 79-C.
STEP 2
Enter the location information of the property in the spaces provided.
The assessment of the discretionary easement tax will be completed by the local assessing officials by entering the assessment of
STEP 3
tax due.
If the land owner(s) are applying for a release due to personal hardship, all property owners of record must type or print their full
STEP 4
name,sign and date in black ink in the spaces provided. If initiated by the town officials owners signatures are not required.
STEP 5
Signatures of a majority of the local selectmen or tax assessors on the lines provided indicates approval.
STEP 6
The local officials shall complete this section. This shall serve as a tax bill for the easement release.
STEP 7
To be completed by the local assessing officials, indicating to whom to make the check payable and where to send it.
STEP 8
The tax collector must sign and date in black ink to indicate when the tax is paid and then shall remit the original Form PA-37-A and the
recording fee to the County Registry of Deeds.
PA-37
Instructions
Page 3 of 3
Rev. 3/13
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