PSNH, an electric utility company, sought abatements of taxes assessed against it located in the city. The city denied the abatements. PSNH appealed to the Board of Tax and Land Appeals (BTLA), with both parties stipulating to the aggregate assessment of PSNH’s property, including an office building.
PSNH, an electric utility company, sought abatements of taxes assessed against it for “electric utility property” –transmission and distribution (T&D) assets as well as transmission easements and the use of public rights-of-way (PROW) – located in the respective towns. The towns denied the abatements. PSNH appealed to the Board of Tax and Land Appeals (BTLA).
This case is one of many pending in the superior court or in the Board of Tax and Land Appeals in which a public utility has appealed the denial of a request for abatement of local property taxes. In many of these cases, the utility has relied upon the Department of Revenue Administration’s appraisal of its property under the statewide utility tax statute, RSA 83-F, to support its challenge to the municipality’s assessment.
