Appeal of City of Nashua

The City of Nashua appeals a decision of the New Hampshire Board of Tax and Land Appeals (board) granting property tax abatements to the plaintiffs. We affirm.

At issue is a three-story, 71,000 square foot office building located on approximately six acres of land in Nashua. Plaintiff Birch Pond Office Park Associates owned the property during the tax years 1988 and 1989, while plaintiff New England Mutual Life Insurance Company owned the property by deed in lieu of foreclosure during tax year 1990. The plaintiffs appealed to the board for an abatement for those three tax years, alleging that…