Tax Appeal

As a means of getting clarification of the New Hampshire law on the taxation of student dormitory and dining facilities, the College last month filed an appeal with the Grafton County Superior Court for the reduction of this property tax levied by the Town of Hanover. An appeal to the Hanover Selectmen for abatement was denied.

Under a reappraisal of all Hanover property by state appraisers last year, the "fair market value" of dormitory and dining properties was increased from $2,664,300 to $5,724,950, resulting in a 1967 tax increase of $67,586 on these properties. Because of a new assessment formula used for Dartmouth's dormitories and dining facilities, the percentage of tax increase for these properties in 1967 was far higher than for Hanover property in general.

John F. Meek '33, Treasurer and Vice President of the College, pointed out that New Hampshire is the only state in which student dormitory and dining facilities are taxed. Beyond asserting that these facilities ought to be tax exempt, as they are elsewhere, Mr. Meek said, "So long as these facilities continue to be taxable under New Hampshire law, then it is essential that an objective, stable method be developed that will enable the College to predict its tax assessments in future years as it plans new construction. It is not only the burden of the unique New Hampshire tax on educational charities or even the current sharp increase in the application of that tax, it is also the unpredictability of this sort of assessment that concerns us. It is extremely difficult for the College to plan future dormitory and dining facilities when the assessment formula may be revised at any time."

Total taxes paid by the College to the Town of Hanover in 1967 were $316,900. This amount, together with taxes paid by the fraternities on student residences, accounts for more than one-fourth of the total Hanover taxes for school, town and county purposes.