Appeal of Town of Pelham

The Town of Pelham (town) appeals a decision of the New Hampshire Board of Tax and Land Appeals (board) granting tax abatements for 1993 and subsequent years, see RSA 76:17-c (1998), on trailers owned by the taxpayer, Robert Preston. We reverse in part, affirm in part, and remand.

Robert Preston owns a two and one-half acre parcel in Pelham. The property includes a single-family home and fuel oil business. In 1993, the town increased the property’s building assessment by $7,000. The increase reflected the assessment of eight trailers Preston uses for storage on the property. Two trailers are…