Appeal Rights

You must file your appeal with the Department's Hearings Bureau within 60 days after the notice of the assessment or denial of claim for a refund.  

You may submit your appeal directly through our online portal, Granite Tax Connect at https://gtc.revenue.nh.gov/ or by submitting form A-101, which is available on our Forms & Instructions page under Other DRA Forms. If you submit a written appeal, it must contain the following information:

• Your name or business, if applicable, address, social security number, federal employer identification number, department identification number, or department license number, whichever is applicable.
• Name and address of your representative, if any.
• A concise statement of the facts and issues involved, and the tax year.
• The action that you wish the Department to take.
• The identification of any statutes, rules, orders, cases, or other authority that entitles you to have the Department act as requested.
• A copy of the Notice of Assessment (Tax Bill) or denial of refund to which the appeal relates.

Your written appeal may be filed by delivering it to the Department's Hearings Bureau during normal business hours (8:00 A.M.-4:30 P.M.) or by mail:

New Hampshire Department of Revenue Administration
Hearings Bureau
PO Box 1467
109 Pleasant Street (Medical & Surgical Building)
Concord, NH 03302-1467

Note: An appeal sent by mail will be considered timely filed if placed in the United States mail and postmarked on or before the expiration of the applicable 60-day period.

Once the hearings adjudicative process is completed, if you do not agree with the final decision of the Hearings Officer, you have the right to appeal, within 30 days of the notice of the decision, by petitioning the Board of Tax and Land Appeals or the Superior Court in the county in which you reside or have a place of business.  Appeals involving inheritance taxes are filed with the Probate Court in the county where the decedent resided.