Tax Assessment

By State statute, Selectmen are the assessors for the Town.  The Town contracts with Avitar Associates for all assessing related needs  (valuation changes resulting from building permits, annual inventory,  subdivision, merger); processing of tax abatements, exemptions, credits, current use; answering questions relating to valuation; conduct annual cyclical property inspections as well as revaluation and recertification work).  They also provide software to the town for assessing, tax collection and town clerk.  

The Town is required to bring property values to market value at least as often as every five years.  For Sullivan, this process began in 2014 and is underway for 2019 and will occur again in 2024.  This is achieved by physically inspecting 25% of improved property every year for 4 years and conducting a revaluation in the 5th year.  In addition to the valuation part, the Town must be sure that all individuals receiving exemptions or credits or property enrolled in the Current Use program remain eligible.

Tax Maps

These maps are for information only. They are updated once a year, in May/June timeframe. There can be discrepancies where properties have not been surveyed.

Informational Tax Maps

Property Card Information

We are pleased to bring Property Cards directly to you, along with your tax information. Many of you come to the town hall to see this information and now you can get it at your desk.  You can use the drop down window to search via map/id, owner, address and a few other methods.

If you disagree with something on the card, please send us an email (townofsullivan@myfairpoint.net.) PLEASE DO NOT CALL or DROP IN with these questions, email only. We will review them with Avitar and let you know the result.

View Property Card

Property Tax Exemptions, Credits and Deferrals 

Property Tax Exemptions:

A property tax exemption is an amount of value deducted from the total assessed value of a qualifying property.   The Town of Sullivan offers property tax exemptions for:

  • Elderly (NH RSA 72:39)
  • Blind (NH RSA 72:37)
  • Certain Disabled Veterans (NH RSA 72:36-a)
  • Solar Energy Systems (NH RSA 72:61-4) 
  • Wood-heating Energy Systems (NH RSA 72:69-72)

For qualifications and benefits, please refer to the Property Tax Exemptions and Credits Summary.  

To apply:  Complete the Permanent Application for Property Tax Credits/Exemptions (PA-29), provide the necessary financial information (worksheet), receipts (if applicable) and submit to the Selectmen’s office not later than April 15th of the year of application.   If the property is owned by a trust or the owner holds equitable title or a life estate, also complete and submit the Statement of Qualification for Property Tax Credit, Exemption or Tax Deferral (PA-33).

Property Tax Credits:

A property tax credit is an amount of money that is deducted from the overall tax bill.  The Town of Sullivan offers the following property tax credits:    

  • Veteran Tax Credit (NH RSA 72:28) and surviving spouses
  • All Veteran Tax Credit (NH RSA 72:28-B) and surviving spouses
  • Service Connected Total Disability (NH RSA 72:35)

For qualifications and benefits, please refer to the Property Tax Exemptions and Credits Summary.  

To Apply:  Complete the Permanent Application for Property Tax Credits/Exemptions (PA-29), provide the appropriate discharge papers (DD214), and submit to the Selectmen’s office not later than April 15th of the year of application.   If the property is owned by a trust or the owner holds equitable title or a life estate, also complete and submit the Statement of Qualification for Property Tax Credit, Exemption or Tax Deferral (PA-33).

Property Tax Deferral/Elderly or Disabled:

A property tax deferral is a discretionary action of the Selectmen to defer the payment of property taxes for qualifying elderly or disabled individuals (NH RSA 72:38-a).  Certain financial information may be required at time of application.  

To apply:  Complete the Elderly or Disabled Tax Deferral Application (PA-30), provide the necessary financial information and submit to the Selectmen’s office not later than March 1st following the issuance of the final property tax bill.   If the property is owned by a trust or the owner holds equitable title or a life estate, also complete and submit the Statement of Qualification for Property Tax Credit, Exemption or Tax Deferral (PA-33).

 

Current Use, Intent to Cut Wood or Timber, Intent to Excavate

Current Use:

Enrollment in the Current Use program (NH RSA 79-A) entitles qualifying property to benefit from reduced taxable values.  The intention of the Current Use program is to encourage the preservation of land in its natural state.  To qualify for Current Use the land must be unimproved, a tract or tracts of contiguous land 10 acres or greater or a wetland of any size.  

To Apply:  Complete the Application for Current Use (A-10), provide a detailed map, matrix, and a soil potential index (SPI) percentage if farmland or a forestry plan, tree farm certification or CU-12 if managed woodlands.  Submit to the Selectmen’s office not later than April 14th of the year of application.  Certain recording fees may be imposed.  

Intent to Cut Wood or Timber:

Before wood or timber is cut from any land, an Intent to Cut Wood or Timber (PA-7) must be signed by the Selectmen.  The exception to this rule is that an owner may cut 10,000 board feet and 20 cord per tax year (April 1 to March 31) from their own land for their own use.  To learn more about the State law concerning timber cuts and other exemptions, refer to NH RSA 79:10.

Intent to Excavate: 

Before earth can be excavated from any land, an Intent to Excavate (PA-38) must be signed by the Selectmen.  Some excavations are exempt from filing fees and tax.  To learn more about the State law concerning excavations and other exemptions, refer to NH RSA 72-B:1.

Property Tax Abatements:

NH RSA 76:16 governs property tax abatements.  Abatements may be filed with the Selectmen or Assessors in writing by any aggrieved person by March 1, following the date of notice of tax.  The Selectmen or Assessors are required to respond on the abatement application by July 1.  If an unsatisfactory decision or no decision is reached by that time, an appeal may be made to the State of NH Board of Tax and Land Appeals or Superior Court.