When I reflect on the past 8 years at the board, I recall my 1990 interview for the position with the New Hampshire Supreme Court. That certainly was the core of the position. Fortunately, I was given opportunities to do many other tasks such as testifying before the legislature, drafting administrative rules, and teaching and writing on various topics. Over these past 8 years, I have come to have great respect for the parties who appear before the board. I especially have respect for competent assessors.
Assessors have the monumental task of inventorying and valuing all property within a municipality.
Mindful of this, the board is aware that it sees only the few cases where the taxpayer disagrees with the assessor. Unfortunately, in the appeals process, some assessors take the case very personally as if the appeal were a challenge to the assessor as an individual. This is not and should not be the case. Not only is the abatement process constitutionally required, it is essential to the integrity of the property tax system. In income taxes, the government audits the taxpayer.