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. In a scathing dissent, Chief Justice David Brock and Justice John Broderick said the majority had made it almost impossible to successfully challenge taxes on constitutional grounds. The two also rejected the majority s demand for statistics to prove harm. 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. Instead, this year she backed a sales tax plan. Shaheen said she was pleased by the decision. Justices Joseph Nadeau, Linda Dalianis and James Duggan supported the unsigned majority opinion. She noted that Shaheen s three appointees on the court formed the majority.