Robert Carr & a. v. Town of New London

Summary

The Supreme Court of New Hampshire affirmed summary judgment for Robert Carr and Raoul & Karen, LLC in their appeal from the Town of New London's denial of a property tax abatement. The court held that post-April 1 fire-related building loss may constitute good cause for an abatement under RSA 76:16, notwithstanding the separate prorated-assessment procedure and filing deadline in RSA 76:21. The court concluded that RSA 76:21 does not provide the exclusive remedy because its section VI expressly preserves the authority to grant abatements under RSA 76:16.

Holdings

1. Fire-related building loss occurring after April 1 may constitute good cause for a property-tax abatement under RSA 76:16.
2. RSA 76:21 does not displace or make exclusive the relief available under RSA 76:16; taxpayers are not limited to the 60-day proration procedure in RSA 76:21.
3. The superior court's order did not violate the preemption doctrine or act in derogation of law because RSA 76:16 provides a supplemental source of relief and tax-abatement proceedings are equitable in nature.

Questions Presented

1. Whether property damage occurring after April 1 may constitute good cause for a property-tax abatement under RSA 76:16.
2. Whether RSA 76:21 provides the exclusive remedy for tax relief arising from fire- or natural-disaster-related building loss and thereby precludes relief under RSA 76:16.
3. Whether the superior court's abatement order violated the preemption doctrine or impermissibly derogated from established law by applying equitable principles.

Disposition

affirmed