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May is named after the Greek goddess Maia who looked after plants.  May is known for love and success, which is especially meaningful with Mother's Day and Memorial Day in this month.    There should be plenty of beautiful flowers to enjoy due to all our April showers.  Wishing everyone a festive May.

For certain Class V highways providing access to seasonal residences, municipalities may elect not to maintain those roads during the winter, which is defined as December 10 to April 10. (More on these dates in a moment.)

Since 1989, municipalities may make this election in one of two ways:   Read full article.

Great, you created your estate plan; and by getting crucial documents drafted and signed, you are ahead of most people in planning for your future.  An estate plan is not a "set it and forget it" type of thing.  The only thing worse than not having an estate plan, is to have one that does not match the person's foals and wishes.   Read full article.

In New Hampshire and other states around the U.S., state law requires that individuals obtain permission from local and/or state/federal agencies prior to construction of new or renovated structures.  These permissions depend on the type of construction sought, and can range from local planning and zoning approvals (such as building permits, variances, and/or special exceptions) to complex permissions of governmental agencies (such as SEC approvals).   Read full article.

On May 15, 2019, the New Hampshire Supreme Court will hear oral arguments in the appeal of Northern Pass.  The New Hampshire Site Evaluation Committee ("SEC") denied the application to build the 192-mile electric transmission line across the state from the Canadian border down to the Massachusetts border in February, 2018.  Each side will get 50 minutes to present their argument for or against the decision by the SEC, the Court will then determine if the SEC decision was proper and either uphold the decision or remand, meaning return, the case to the SEC for re-evaluation.  Read full article.
Thank you for reading this month's Update.  If you have any questions or suggestions for future topics, please let me know.

Sincerely,   Paul Alfano

Paul J. Alfano, Esq.
Alfano Law Office, PLLC

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In This Issue
Highways to Summer Cottages

Remember to Review Your Estate Plan

Construction and Permission

Northern Pass Appeals State Siting Decision

Helpful Links
Equalization Ratio
Grounds for Abatement 
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NH Property Tax Calendar and Key Dates

July 1
Deadline for municipalities to grant (partially or fully) or deny an abatement request.  Failure of the municipality to take any action by this date shall be deemed a denial.  If the municipality grants a partial abatement, the taxpayer may request an appeal for the portion of the request not granted.
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Concord, NH 03301
Phone: 603-856-8411
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