Frequently Asked Questions

Any Taxpayer has the opportunity to file an Abatement Application with the municipality starting from the receipt of the final tax bill (usually in November) until March 1st of the following year. The town will respond by July 1st. To make your case, it's important to provide more than a simple statement that your property's value is too high. Collect information on similar properties in your neighborhood, consult with a real estate broker, or use the sales record book in our Assessing Office.

You can find Abatement application forms in the Assessing Office, or by using this link. 

It's crucial to remember that applying for a property tax abatement doesn't mean you should delay paying your taxes. Pay your taxes as assessed by the deadline on your tax bill to avoid interest charges. If an abatement is granted, a refund with interest will be issued. For more details, you can visit the Board of Tax and Land Appeals website. We appreciate your cooperation!

The amount of tax you pay is determined by a tax rate applied to your property's assessed value. This tax rate is decided collectively by various taxing agencies, including the municipality, county, state education, and the local school district. It is influenced by decisions made at Town Meetings, School District Meetings, and the overall needs for providing essential citizen services.

It's important to note that the assessor does not set the tax rate. Their main role is to determine the fair market value of your property, ensuring that you contribute only your fair share of taxes. The goal is to establish an equitable system where each taxpayer pays a proportionate amount based on their property's value.

If you find that your opinion of your property's value differs from the assessor's, we are here to help address your concerns. Feel free to ask us questions about how the assessed value was determined, and we can explain the process of appealing if you still disagree. Achieving fairness in assessments is challenging without complete and precise data.

To enhance accuracy, we appreciate your cooperation in allowing in-house reviews and providing us with accurate information. Your collaboration is essential in ensuring that the assessment reflects the true value of your property.

In New Hampshire, municipalities are required to adjust property values every five years to align with market values. The tax year spans from April 1st to March 31st, with the assessed value reflecting the property's status as of April 1st. The Town of Bow employs an annual property value update program through Cycled Inspections, measuring and inspecting one-fifth of the town each year on a rotating basis. This approach, coupled with the analysis of relevant sales data, meets state requirements, is cost-effective, and prevents significant property value fluctuations that occur with a revaluation every five years.

Before inspections, property owners receive a notification from the Assessing Department, indicating a representative will be in their neighborhood. A data collector will request permission to inspect the interior of homes and other buildings, contributing valuable data to neighborhood market analysis for potential value adjustments. Properties with building permits or value-affecting changes are adjusted annually to maintain proportional assessments within the municipality.

If no adult is present during the inspection, exteriors of accessible buildings are measured, and a notice is sent for the property owner to schedule an appointment. Data collectors won't enter homes without an adult present, and it's advised to ask for identification. While allowing interior inspections isn't mandatory, it ensures accurate assessments and a successful assessment review. Failure to permit an interior inspection may result in the denial of any appeals, as per RSA 74:17.

The Town sincerely appreciates your willingness to schedule assessments, a process that usually takes about 10-15 minutes of your time. Should you have any questions or concerns, please don't hesitate to contact the Assessing Department at 223-3975. Your understanding and assistance mean a lot. Thank you for your cooperation.

Property information is accessible at the Assessing Office and online through the Vision Government Solutions website. We do not mail or fax property record cards unless prepaid. Please be aware that for the official and most current information, it is advisable to contact the Assessing Office directly.

For inquiries related to property tax, including the amount owed or the status of payment, please reach out to the Tax Collector's Office at 603-223-3983. They will provide accurate and up-to-date information regarding your property tax matters.

Determining the market value of a property involves assessing the price most people would pay for it in its current condition. To establish the fair market value, the assessor considers factors such as the selling prices of similar properties, replacement costs, operational and maintenance expenses, potential rental income, and various other elements influencing its worth. Additionally, the assessor examines factors like the current interest rates for borrowing money to buy or build on similar properties in the area.

Continuous analysis of sales and trends is essential, and these findings are applied to specific neighborhoods. Fair market value, more precisely, is defined as "the most probable price in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue pressures." 

The real estate market is influenced by various factors. For instance, if a community invests in a high-quality high school, it becomes more appealing to families, leading to increased property values as people compete for available housing. Similarly, efforts to attract business and industry can result in a rise in commercial/industrial development, shifting some of the tax burden away from homeowners.

It's crucial to understand that the assessor doesn't create value; rather, people generate value through their transactions in the marketplace. The assessor's legal responsibility is to study these transactions and appraise properties accordingly. Additionally, any changes to your property, such as enlarging your home or adding a pool, will likely impact the assessed value. Conversely, neglect and deferred maintenance may decrease the assessed value. The assessor reviews all building permits and other changes that occurred in the past year, which could affect property values.

If you make changes that decrease your property value, such as removing a shed or a pool, please notify us so that we can make the necessary adjustments. Open communication ensures that the assessed value accurately reflects the current state and value of your property.

To determine the equalized assessment, you can divide your assessed value by the equalization ratio. For example, if your property is assessed at $360,000 and you're using a hypothetical equalization ratio of 90%, the calculation would be $360,000 ÷ 0.90 = $400,000. This resulting figure represents the equalized assessment or approximate market value of your property as of April 1 of the year with that specific ratio.

It's important to note that the tax year runs from April 1st to March 31st. Additionally, keep in mind that the equalization ratio is an average figure derived from sales that may include various types of properties, such as commercial, residential, industrial, vacant land, etc. It provides a standardized measure for assessing properties of different types within a given area.

The equalization ratio indicates the relationship between assessed value and market value. This ratio is determined for each municipality every year by the NH Department of Revenue Administration, through a study of the qualified sales that occurred within the municipality during the previous year. The equalization ratios are usually made public the following Spring. 

History of Bow Equalization Ratio

The best way to find out if you need a permit is to call the building department. Discuss your plans with the Building Inspector before beginning construction to determine whether you need a permit. Even if a permit is not needed, they can answer construction questions and may provide valuable advice. 

Generally, most building, demolition and home projects require a permits, such as;

• New buildings
• Sheds, barns and other accessory buildings
• Re-Roofing
• Additions 
• Residential work (decks, garages, fireplaces, etc.)
• Renovations (basement finishing, kitchen remodels, etc.)
• Swimming pools
• Electrical systems and installations, including generators and EV chargers
• Plumbing system repairs and replacements
• HVAC (heating, ventilating, and air-conditioning) systems- including Mini-split systems

Building permit applications are available in our office at Bow’s Municipal Building or here on our website. In addition to a completed application for each project there may be specific requirements needed to process permit applications. 

The Building Permit & Plan Submittal Requirements page has the lists of documentation required for permit applications. Majority of residential projects do not require stamped engineered plans, however it is up to the Inspector to determine when engineered plans would be required. Plumbing, mechanical and electrical plans may also be required on a case-by-case basis.

For most building projects, the fee is based on the square footage, plus a basic nonrefundable application fee. Payment is required when you apply. No reviews will be conducted without the fee being paid.  Permit Fee Schedule

Mechanical, Electrical, Plumbing, HVAC & Sign permits are individual permits, each having different costs and a small nonrefundable application fee.

Please contact our office for assistance with calculating the fees.

Building permit applications are processed as quickly as possible, however, many factors play a role into the length of time a permit application takes. Accuracy and completeness of information have a major effect on application review time, as well as the fluctuations in the seasonal workload.  Permit applications with incomplete or missing information only delay an approval process.  Good project planning is the best way to assure your permit will be ready when you are.   Permit applications are available anytime so there are no restrictions against applying for a permit months in advance of your project.

Permits automatically expire if the work has not started within one year, or if the work has not been completed within a period of two years. If an extension becomes necessary, a single extension may be granted for 6-months. Additional fees may apply. 

Upon the approval of a permit, specific inspections will be required, a list of which will be provided to you with your permit. Please call 24-hours in advance to schedule an inspection appointment at (603) 223-3973. Inspections are scheduled Monday through Friday 9 am to 3 pm.

Prior to any connection to the municipal sewer system, a permit will be required. You will also need to contact our Finance Department for the applicable connection fees. 

For system hook-ups and service requests, contact: 

Whitewater, Inc.

Phone: 888-377-7678

Under NH State Law (RSA 155-A), the State of NH utilizes and adopts a suite of Codes published by the International Code Council. The current editions and amendments can be found here.

Additionally, Bow has its own amendment to the IRC. Under Bow Ord. §14.01, the town amends IRC §R310.1 to add, “In newly constructed buildings where a door opening having a threshold below the adjacent ground elevation serves as an emergency escape and rescue opening, a bulkhead enclosure and bulkhead door shall not be permitted.  Homes constructed after the effective date of this ordinance shall have an at-grade basement access, other than through a garage, in the form an enclosed structure with an at-grade, vertical hung door opening inward.”

Accessory Dwelling Unit PDF

To obtain a copy of an incident report you must write a letter requesting a copy. There is a set fee if the report is picked up at the Bow Police Department located at 7 Knox Road. There is an additional fee if the report is mailed.

For further information contact the Records Division, Monday through Friday, 8:30 a.m. - 4:30 p.m., at 603-223-3950, ext. 350.

Copies of accident reports can be obtained at the NH Department of Motor Vehicles. The Department of Motor Vehicles can be reached by e-mail at NH.DMVHelp@dos.nh.gov or by telephone at (603) 227-4040. You can also find additional information on their website: https://www.nh.gov/safety/divisions/dmv/financial-responsibility/accidents-crashes.htm#crash-report

 If you have an emergency dial 9-1-1 or 228-0511 for the on-duty officer (Merrimack County Dispatch). Please refer to our staff directory to speak with a specific officer. For records, please call 603-223-3950 x350. 

We accept checks, made out to The Town of Bow, cash and credit card payments.  Credit cards are the only option for online registration at https://bownh.myrec.com

Programs may be cancelled due to inclement weather. A decision regarding a cancellation will be made up to one hour before the start of the program. We will send out an email if a program is cancelled. Please be sure that your email is updated in your Household Account at https://bownh.myrec.com

In case of an emergency and 911 is called, if possible, we will send the EMTs with a copy of your registration form. Any medical information that would be helpful for them to know, should be included on your registration form. Please be sure to update your Household Account at https://bownh.myrec.com.  Also, any medical information that may be helpful for the staff to know should be listed.

The following list was provided by the Town of Bow Facilities Department and discussed in meetings with HL Turner regarding Concept #1 all Revision Levels.

• Fire separation in basement, kitchen and gym and old FD and gym, offices and gym
• Replace kitchen hood and suppression system
• Upgrade fire alarm system
• Fire Suppression system
• Emergency lighting
• Electrical upgrades
• ADA Compliance
• Occupancy requirements for a certificate of occupancy of 300 people
  • Increase qty of water closets.

There were three concepts generated by the Bow Community Center Committee and advisors: Concept #1, #2 and #3.

•  Concept #1 - bring the current community building fully up to code.
• Concept #2 - utilize much of the current community building and add a new gym. Site work required for new parking area and traffic flow.
• Concept #3 - construct a new community building on the lot where the gazebo is located. Convert the current community building site to a green space.

 Based on public feedback from listening sessions, Concept #1 had further revision levels to increase program space and functionality.

•  Concept #1 Revision Level #1 - Bring the current Community Building up to code.
• Concept #1 Revision Level #2 - Bring the current Community Building up to code. Add bathrooms and some program space to the vacated Fire Department side of the building.
• Concept #1 Revision Level #3 - Bring the current Community Building up to code. Fully remodel the vacated Fire Department side of the building.

 Based on public feedback from listening sessions, Concept #3 was scaled back from a 2-story building to a 1-story building.

 At the May 21, 2024 meeting, the Bow Community Center Committee unanimously voted to eliminate the original 2-story Concept #3 for the revised 1-story Concept #3.

 On June 4, 2024, the Bow Community Center Committee held a working session to determine a single concept #1 revision level for future consideration. The Bow Community Center Committee agreed to move forward with Concept #1 Revision Level #3 as it offered the most complete Concept #1 support for the needs and wants of the Town understood to date, met all code compliance (Concept #1 Revision Level #1 did not for water closets) and was deemed to offer a better outcome for the price over Concept #1 Revision Level #2.

 At the July 16, 2024, the Bow Community Center Committee voted to remove all Concept #1 Revision Levels from future committee consideration. The vote was 5 in favor, 1 against, 1 abstain. The committee agreed to move forward with Concept #2 and the 1-story Concept #3.

 All concepts and associated estimated total cost is available at the following website: https://bownh.gov/854/Community-Center-Study-Committee

An evaluation will have to be completed by the Fire Chief and ultimately the Selectboard will decide what types of activities will be allowed or discontinued.

Meetings are public, held on the 3rd Tuesday of the month at 7pm and the minutes posted on the Town’s website.

 Residents seeking vetted information or Community Center Committee status and activities should go to the Towns website at, https://bownh.gov/854/Community-Center-Study-Committee

 Residents can also contact the committee by sending an email to candrews@bownh.gov

The current Community Center Program Room is advertised for use as an 80’ (L) x 50’ (W) space. The wall to wall dimensions are 79.5’ (L) x 49’ (W). Obstructions, such as the stage and roof columns reduce the space to 78.5’ (L) x 46’ (W). These dimensions do not account for the 4’ x 6.5’ ladies room entrance in the corner of the space. Other “movable” obstructions such as tables, chairs, garbage cans, coat rack, air purifiers are not part of the area space calculation.

 A junior high/middle school basketball court is 74’ (L) x 42’ (W) with a minimum additional space from each end or sideline of 3’ to 10’. As a result the smallest space needed for a junior high/ middle school gym is 80’ (L) x 48” (W).

 A full-sized basketball court for college, NCAA, NBA and Olympics 94’ (L) x 50’ (W) or a high school court 84’ (L) x 50’ (W) will also not fit in the current Bow Community Building.

 Dimensions for all basketball courts taken from: www.sportsvenuecalculator.com

Yes, however limited to two similar activates separated by a current wall, emergency egress will need to be evaluated.

Based on feedback from the Public Listening sessions, the Community Center Committee worked with HL Turner to create three (3) renovation levels for Concept #1 that do utilize the old fire station in a new layout. The Community Center Committee selected a single renovation level (Concept #1 Renovation level) to move forward in public outreach activities.

The Bow Community Center Committee generated a historical utilization model. The utilization of the current Community Center is calculated to be roughly 37%. This utilization is consistent with the estimated utilization of 35 - 40% for the Green Street Concord Community Center.

 The utilization model uses historical information and does not provide reasons for the current utilization level and is not suitable for predicting future use.

 The Bow Community Center Committee does not provide a revised numerical utilization figure for an enlarged or new Community Center. Groups in town (Bow Athletic Club, Mens Club) stated during outreach sessions they can increase their usage with Community Building with increased functionality (i.e. improved gym space and kitchen)

The Bow Community Center Committee does not forecast additional programing can be offered if the current Community Building is brought up to code. The current Community Building has one program space and bringing the current building up to code without addition of program space would not allow for additional programs.

 The Bow Parks and Recreation Department is taking program suggestions from the public. If you want to offer a program or want to attend a program that is not offered, please reach out to them.

The Bow Recreation Center Gymnasium (Bow Rec Gym) is not suitable for some ball sports based on its size. The size of the Bow Recreation Center Gym is 45’ x 38’4” x 10’ 6” (L x W x H).

We do not allow adults to use the Bow Recreation Gym to ensure the safety of the children enrolled in the pre-school and before/after school programs. When the aforementioned programs are operating, the Bow Recreation Gym space is utilized regularly by the youth programs.

The program at the Bow Recreation Center runs from 7:00AM - 6:00PM, Monday - Friday. The cleaning company comes in to clean the building weekday evenings. Typically, the Gym is not used after hours. There has not been much interest in using the Gym space due to its size, acoustics and lack of storage for non-Bow Recreation Center programs. Last, the current configuration of the Bow Recreation Center does not limit access to sections/areas and information in the building. Security when the building is not staffed would need to be considered for after hours use.

Other Town facilities have been evaluated for program use. While it is possible to utilize other spaces there may not be available time slots that coincide with program needs. Also, many of these spaces are not compatible with the types of uses that are requested.

The life of the building is not expected to be extended as a result of the upgrade to meet life safety code.

Below is a list of items the Selectboard has approved and funded since roughly 2017.

• Fire retardant paint and curtain
• Boys restroom converted to ADA family restroom
• Light switches relocated for ADA compliance
• ADA side ramp constructed
• New fire egress door installed
• Back bay has had fire separation material installed
• Minimum upgrade to fire alarm system
• Office refurbished
• New LED lights in gym and office
• Asbestos holes sealed and covered
• Electrical system mapped out
• Kitchen vent hood stove pipe stack repaired for current use

Other events/considerations that diverted funding from the current Community Building improvement include the PSNH Settlement, improving other facilities (Municipal Building on Grandview Road) and challenges resulting from managing the COVID pandemic.

Estimated at $420,000.00 which includes asbestos abatement. Demolition data taken from Concept #3 financials.

The following are examples and not intended to be an exhaustive list:

• Automated entry doors
•  Door handles
• Signage
• Water bubbler access
• Wheelchair access (kitchen, stage)
• Electrical outlets/light switches

Yes. The following will need to be factored/considered into a new building on the current Community Building site. The following is not an exhaustive list of considerations as the Current concepts considered by the Bow Community Center Committee do not include a new building on the current Community Center site.

• Will require additional construction costs due to water table and soil condition
• There will be restrictions based on set back requirements due to proximity to pond and road ways
• Will require that programs will need to be suspended for approximately two years unless other venues are located

The impact to the sledding hill and gazebo depend on the solution the Town Legislative Body supports (i.e. the residents of the Town of Bow)

•  Concept #1 - No change planned for the gazebo or sledding hill.
• Concept #2 - No change planned for the gazebo or sledding hill.
• Concept #3 - The sledding hill be built to the right side of the Coffin Bldg. (Blue building). The hill will be made with the spoils from the new site an be engineered to provide for safety. The Gazebo will be relocated. Once the old building is demolished this property will be graded, seeded and become a green space. Concept #3 depicts a location for a relocated sledding hill, gazebo and possible use of the old community building location.

We have looked into possible grants however it's not possible to apply for such grants until we have a solid plan.

The new facility will be solar-ready however the roof system on the existing structure would have to be evaluated.