Assessment Office

Jonathan Duhamel,  Assessor       Deb Derrick, Assistant Assessor Where: City Hall, 45 Beacon Street East, First Floor When: Monday through Friday, 8:30 a.m. - 4:30 p.m. Phone: 603/527-1268 fax 603/524-1520  email: assessor@city.laconia.nh.us

Function

The primary function of the assessor’s office is the annual assessment (as of April 1 of each year) of properties located within the city to determine their market value for tax purposes.

Other functions performed in the assessor’s office include:

• Continuous update of property owners’ names and addresses;
• Tax map updates and verification of deed histories and sales research;
• Calculation of payments in lieu of taxes;
• Administration of timber and excavation taxes;
• Administration of current use program;
• Administration of tax credits and exemptions.

The basic value used in the assessor's task is market value. It is the most probable value. It is not the highest, lowest or average price. It is expressed in terms of money. It implies a reasonable time for exposure to the market. It implies that both buyer and seller are informed of the uses to which the property may be put. It requires an arm's length transaction in an open market. It requires a willing buyer and a willing seller, with no advantage being taken by either buyer or seller. It recognizes the present use as well as the potential use of the property.

Details and Deadlines

Real Estate Assessments:

The Assessment Office is the source of details of the status as of April 1 of each year for each property's real estate assessment.   The office also conducts local review of assessments appealed to the state.  Additional information found at the Assessment Office includes:

• Sale reviews;
• Assessment of current use penalties;
• New construction/discoveries; and,
• Changes in use/approvals resulting from Zoning Board of Adjustment and Planning Board

To review assessments as of April 1 of the current year, please go to www.visionappraisal.com.

Current Land Use: Application must be filed at assessor’s office no later than April 15 of the tax year requested:

• Open Space
• Residence in a Commercial/Industrial Zone

For additional information concerning current use questions, please go to www.nhspace.org

Exemptions, Tax Credits, Deferrals:

Personal: Application must be filed at assessor’s office no later than April 15 of the year applying:

• Veterans tax credit
• Elderly exemption
• Elderly and Disabled tax deferrals
• Blind exemption

Real estate: Application must be filed at assessor’s office no later than April 15 of the tax year requested:

• Charitable
• Religious
• Educational
• Governmental

Abatements:

The office also handles applications for abatements. Abatement application must be made to the assessor's office in writing by March 1, after final notice of tax. The application then proceeds through local review and decision by the Board of Assessors, with appeal rights to the Board of Tax and Land Appeals or to the Superior Court (on or before September 1, after final notice of tax).