For 2011 taxes:  Send in an abatement request to the City Of Rochester before March 1st.
Abatement Request Forms can be downloaded at:
http://www.nh.gov/btla/forms/documents/2009AbatementForWeb.pdf

Now that the intent of the Legislature has been made clear to all parties, it is expected that all who submit an abatement form before March 1 2012, (regardless whether it was approved or denied) are likely to receive an abatement, including refund where taxes were paid.  

HANGAR TAXES 7-18-11 

In the aftermath of House Bill 2, Tom Mullin, Rochester Tax Assessor, was asked for his opinion regarding tax bills sent to all Skyhaven hangar tenants on June 1, and due July 1.  (Taxes are being assessed for the first time on hangars at Skyhaven.) Mr. Mullin's statement follows:

"According to the City of Rochester's legal council, the effective date of the change in the verbiage to the state statutes, due to house bill 2, is July 1, 2011. The 2011 assessments are based on April 1, 2011. 

Therefore, the assessments on the hangers for the entire tax year, April 1, 2011 to March 31, 2012 are still collectable. The hanger tenants will be receiving a final tax bill for the year in November. As the law stands now the hangers will be exempt from taxes on April 1 2012."

Tom Mullin
City Assessor

City of Rochester

335-7590
 
 
 

The provision of HB #2 referred to reads as follows:
326 Pease Development Authority; Skyhaven. Amend RSA 12-G:14, VI to read as follows:

VI. Notwithstanding any other provision of law, all property formerly held by the department of transportation and transferred to the authority, or acquired by the authority pursuant to this chapter, including property that is leased to or occupied by a person, other than the authority or any other entity exempted from taxation under RSA 72:23 is declared to be public property and shall be exempt from all taxes and special assessments of the state or any political subdivision thereof, including any property tax assessed by the municipality in which the property is located; provided such property is used for airport or aeronautical related purposes.

For background information click on the following:
Letter from AG to PDA noting hangars are not taxable by City of Rochester.

Letter from Rochester Attorney to AG and PDA citing City’s authority to tax hangars.

Observations: There are two conflicting interpretations, as noted above. The City of Rochester relies on its attorney's interpretations, while The PDA appears to be relying on the AG's interpretation that these properties are not taxable by the municipality. The City has no authority to place a lien on the property. Their recourse in case of non payment from any hangar tenant may be to request that the PDA take action to evict . Unpaid or late taxes, if enforceable, are subject to interest charges.