What they did not prove is that the flaws resulted in a systematic pattern of disproportionate taxation. On another key point, the court said that while the state must take pains to ensure that property assessments are accurate and current, it need not do a physical revaluation every five years. The court said the state must ensure that every town and city reassesses all of its property every five years. The Legislature is in the midst of a heated debate over how to supplement or replace the property tax, which expires in two years. Options include an income tax, a sales tax, and higher taxes on businesses, all of which failed to clear the House recently.
Most plans rely on a package of taxes including a statewide property tax.
Gov. Jeanne Shaheen, who pledged to veto an income tax during her first two terms, declined to renew the pledge last year. The court majority expressed confidence that the other branches of government will resolve problems with the property tax. Justices Joseph Nadeau, Linda Dalianis and James Duggan supported the unsigned majority opinion. Chief Justice David Brock and Justice John Broderick dissented. She noted that Shaheen's three appointees on the court formed the majority.