Property Taxes & Assessing

If you are buying a specific property, find out what the actual taxes are for a full year and ask questions about the assessment. Every state assesses differently and this may avoid surprises after you move in. The tax year in the State of NH runs from April 1 to March 31. Fremont bills twice per year, with taxes due bi-annually on July 1 and December 1.  Contact the Select Board's Office if you have any questions about your assessment.

For any questions on how your tax assessment was derived, call Heidi Carlson at 603 895 2226 x 301 or email Jeanne Nygren.  For any questions on tax payments or interest calculations, contact the Tax Collector at 603 895 8693 x 307 or send an email here.

Fremont underwent a revaluation for the April 1, 2020 tax year and is next due April 1, 2025.  The Assessing Firm of Municipal Resources Inc. (MRI) was contracted by the Town to complete this work.  The following is a general outline and explanation of each phase of the project.  As our MRI annual contract include cyclical pickups, we anticipate they will conduct these steps for the 2025 reval as well.

There are four major phases to a municipal revaluation that are being utilized: Market Analysis, Valuation, Field Review, and Informal Hearings.

Market Analysis: A variety of resources will be used to analyze the real estate market. Appraisal personnel will be analyzing recent sales that took place over the last few years to determine which market factors influenced property values. MRI’s personnel will visit all properties that have sold in the last 2 years, from April 1, 2023 through March 31, 2025. They will measure the exterior of all buildings and perform an interior inspection.  The MRI personnel will have a picture ID as well as a letter from the Town of Fremont identifying themselves.  Their information is also registered with the Fremont Police Department. MRI will also gather and utilize information from The Rockingham County Registry of Deeds, property managers, developers, and local real estate professionals. Once all the data is collected and reviewed for accuracy, the appraiser will determine land values and set neighborhood codes that rate the desirability of locations throughout the Town.

Valuation: Valuation is done using one of the three recognized methods: Replacement/Market Cost, Income Approach and Sales Comparison Approach.  The Sales Comparison is the most widely used approach, and most easily explained to the taxpayer.  During this phase, individual characteristics of the building are analyzed using information gathered in phase 1. Each property is compared to other comparable properties with similar characteristics. Then the market values of the improvements are added to the land value that was previously determined.  This value is the final estimate of value for each parcel of property, building and land.

Field Review: Field Review is the method of checking and re-checking assessed values that have been determined through the application of all relevant data. During this review, properties are viewed in the field by experienced appraisers who double-check for uniformity and accuracy of information.

Informal Hearings: Once the Field Review is completed, a notice of new values will be mailed to each property owner. At this time, anyone with questions concerning the revaluation process or questions about their property data will be offered an opportunity to meet with a member of MRI's staff to discuss any question regarding the assesses value.

Please feel free to contact the Select Board's Office if you have any questions during this process.  You can reach us at 603 895 2226 x 301 Heidi; x 303 Jeanne or x 302 Kathy.