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We have stated generally that “New Hampshire tax abatement statutes provide the exclusive remedy to a taxpayer dissatisfied with an assessment.” Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 368 (2003).

good assessing practice.” However, “[d]isproportionality, and not methodology, is the linchpin in establishing entitlement to a petition for abatement.” LLK Trust v. Town of Wolfeboro, 159 N.H. 734, 739 (2010) (quotation omitted); see Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003) (“While it is possible that a flawed methodology may lead to a disproportionate tax burden, the flawed methodology does not, in and of itself, prove the disproportionate result.”).

Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003).

“New Hampshire tax abatement statutes provide the exclusive remedy to a taxpayer dissatisfied with an assessment.” Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 367, 840 A.2d 778 (2003).

“New Hampshire tax abatement statutes provide the exclusive remedy to a taxpayer dissatisfied with an assessment.” Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003).

Gowen, 90 N.H. at 387; see also RSA 76:16, I (Supp. 2010) (“[selectmen or assessors, for good cause shown, may abate any tax assessed” (emphasis added)); Porter v. Town of Sanbornton, 150 N.H. 363, 367 (2003) (taxpayer bears the burden of proof in abatement proceedings).

“[D]isproportionality, and not methodology, is the linchpin in establishing entitlement to a petition for abatement.” Verizon New England v. City of Rochester, 151 N.H. 263, 272 (2004); see Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003).

As stated above, the board’s findings of fact are deemed prima facie lawful and reasonable, Wolfeboro, 152 N.H. at 458, and the burden is upon the taxpayers to show that the board’s decision was clearly unreasonable or unlawful, Porter v. Sanbornton, 150 N.H. 363, 371 (2003).

In this case, the trial court did not find that the petitioners had proved that their “property is assessed at a higher percentage of fair market value than the percentage at which property is generally assessed in the [State].” Porter v. Town of Sanbornton, 150 N.H. 363, 368 (2003).

Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003).

must be reassessed based on an appropriate methodology.” In Porter v. Town of Sanbornton, 150 N.H. 363, 369 (2003), we noted that disproportionality, and not methodology, is the linchpin in establishing entitlement to a petition for abatement.