Gail C. Nadeau 1994 Trust v. City of Portsmouth

The State appeals an order of the Superior Court (McHugh, J.) ruling that tax assessments made under the education property tax, RSA 76:3 (2003), for tax years 2002, 2003 and 2004 were unconstitutionally disproportionate. We reverse.

The petitioners own commercial and residential real estate in the City of Portsmouth and the Town of Rye. This case consolidates four actions brought by the petitioners appealing denials of tax abatement applications filed pursuant to RSA 76:16 (Supp. 2006). The petitioners claimed that the education property tax assessed pursuant to RSA 76:3 and :8 (2003 & Supp.…