BY RYAN O’CONNOR

BOW – The town of Bow will soon undergo its first property revaluation since 2002.

Assessors from the firm of Cross Country Appraisal Group LLC, have been hired by the town and will begin a revaluation of all Bow commercial, industrial and residential properties beginning in December.

“There were two appraisal groups that we interviewed,” said selectmen Chairman Thomas Fagan. “We made a decision based on the proposal and the results of listening to them and interviewing the two groups.”

Utility properties will be done under separate contract said Town Manager Jim Pitts. Several conditions, however, will be adhered to, Pitts said, noting the town does not want to an experience assessment dilemmas similar to other towns in the area.

“We want to get in, we want to get it done right and we want to get the assessments out in plenty of time so if people have questions we can address them properly,” said Pitts. “So, that’s what we’re going to do.”

If a property owner is home, the assessors, who will be wearing identification badges, will ask the homeowner to let them perform an interior inspection of the building.

Assessors will be looking for information such as the year built, functional use, condition, number of bedrooms, number of bathrooms, type of floors, type of interior walls and heating system. Homeowners’ input is welcome, said Pitts.

Residents are encouraged to share information about the property that may not be apparent to the assessor, such as seasonally wet basements, cracks in foundations and leaking roofs.

After the interior inspection is complete, assessors will measure all buildings on the property. In most cases, said Pitts, the total time for the interior inspection should not exceed 10 minutes and no property will be entered unless there is someone at least 18 years old present at the time of the visit.

“It is very important that the assessors be allowed inside to help ensure an accurate assessment,” said Pitts. “If there is not permitted entry, then they have to stand at the curb and make their best guess, which invites inaccuracy. So, it may not work to the property owner’s advantage.”

Pitts used the example of a curtain being hung in a basement window which may lead assessors to believe it is a finished basement, when, in fact, it isn’t.

But New Hampshire state statute RSA 74:17 states that if selectmen or assessing officials are unable to obtain consent to enter property to obtain information necessary to complete any inventory under this chapter or appraisal under RSA 75, they may obtain an administrative inspection warrant under RSA 595-B.

Moreover, New Hampshire State Statute says any person who refuses to grant consent to selectmen or assessing officials to enter property for necessary information shall lose the right to appeal any matter pertaining to the property tax, and the right to appeal any exemptions the owner may be entitled but has not yet received.

“(Obtaining an administrative warrant) is not something that we normally pursue,” said Pitts. “We prefer not to take it to that level, but we will exercise the part that says they lose their right to appeal.

“However, if we don’t find someone home, we probably wouldn’t go in that direction. But if we are flat refused, we tend to be a little less lenient.”

If the owner is not home, the assessor will leave a notice stating they visited the property and measured the buildings, and also indicate the homeowner will receive a letter in the future informing them of the dates and times appointments can be made for an interior inspection. Once all inspections are complete, assessors will set values based on recent sales of comparable properties and residents will be notified by mail of their new values.

In addition, lists of all values will be publicly posted and taxpayers are encouraged to schedule an appointment with the assessors to discuss their values.

The town will receive finalized values once the informal review process is complete and subsequent tax bills will be based on these new values and a new tax rate.

Should a taxpayer receive and disagree with the tax bill, they may appeal by filling out an abatement form, which selectmen will review before March 1 of the following year.