Tax Abatements for Assessors

We can help assessors with appraising commercial properties. Our team members include former assessors from New Hampshire and Maine, so we really understand the challenges of your job. NH BTLA on the Income Approach NH BTLA on the Cost Approach Appraisal Institute on the Cost Approach

Tax Abatements for Property Owners

The New Hampshire Tax Abatement Process In New Hampshire, the Department of Revenue Administration establishes an equalization ratio on an annual basis. To calculate what the municipality claims the property is worth in a given tax year, divide the total assessed value by the equalization ratio. Assessments are set on April 1 of each year, […]


BANKRUPTCY APPRAISALS Chet Rogers, MAI and his team understand the dynamics of Chapter 11 bankruptcy proceedings. Fundamentally, the property owner/debtor is seeking a relatively low market value, while creditors seek a higher market value. Determining the present value of the income stream going forward is critical. Commercial real estate appraisers must be approved by the […]


Commercial appraisals are commonly required to support the financing of commercial real estate. These appraisals must be both USPAP and FIRREA compliant. Why you need a commercial real estate appraisal is just as important as what you need appraised. The purpose of the appraisal often determines the type of appraisal required. Since 2003 Chet Rogers, […]


Since 2003 Chet Rogers, MAI and his team have appraised dozens of office buildings and office condos, industrial properties, retail properties, and land subdivisions. We have worked closely with attorneys, bankers, property owners, investors, and developers. Our team approach enables us to be flexible and responsive to your needs anywhere in northern New England. Chat […]

Land Easements

EASEMENTS There are a wide range of situations where an easement is required, including: Power Lines Pipe Lines Rail Trails Right-of-Ways Conservation Easements Temporary Construction Easements Discretionary Easements


Appraisal Institute publications address the topic: The Dictionary of Real Estate Appraisal, Sixth Edition presents three definitions applicable to unique properties: page 114   A limited-market property is “a property (or property right) that has relatively few potential buyers.” A special-purpose property is “a property with a unique physical design, special construction materials, or a layout […]

Valuation for a Tax Abatement

Fair Warning – This is strictly for nerds! The problem to be solved is to establish the fair assessment of a property based on its net operating income. The property owner thinks the assessment and resultant taxes are too high. The calculation problem is with the property taxes. You are deducting taxes that the owner […]

NH BTLA – Cost Approach

BTLA on LIMITED-MARKET and SPECIAL-PURPOSE PROPERTIES NH BTLA has ruled in favor of the Cost Approach for limited-market and special-purpose properties. It is called “use value”. As excerpted here: “Subject property is a unique, special purpose property, due to its size and design. It is appropriate for one use, or a very limited number of […]

NH BTLA – Income Approach

The New Hampshire Bureau of Tax and Land Appeals has set precedents for using the Income Approach in appraisals for tax abatements Use fee simple interest, not leased fee interest. The capacity for earning income, not actual income, reflects the fair cash value of the non-regulated privately owned commercial property for taxation. When the actual […]