tax billing

Editor’s note: This article provides a follow-up to the March 2012 New Hampshire Town and City feature titled “Property Taxes: Understanding the Math, Dispelling the Myth.” The equalization process, a critical element of the property tax system, provides proportionality among municipalities dealing with shared tax burdens.

The month of March, often described in terms of blustery weather patterns—“it comes in like a lion and goes out like a lamb”—is more aptly referred to by many as just plain old “mud season.” But the month of March also brings to mind other traditional images unique to northern New England: smoke rising from wooden sap houses, filling the air with the sweet scent of maple syrup; snow-laced crocuses opening their petals to the warming rays of an early spring sun; and, of course, the famous Norman Rockwell painting “Freedom of Speech,” which portrays the quintessential image of a tradit

At this time of year, when we all wish we could be enjoying the summer and reading this magazine from a fishing boat or camp site, the Department of Revenue Administration (DRA) has been making plans on how to efficiently process the 2011 property tax rates. We are all sharing the pains of the most difficult budget season in recent history and are collectively facing budget and staff reductions. By working together, we can keep the wheels of local government rolling.

By David R. Connell

As the weak economy persists, New Hampshire cities and towns continue to look at options for encouraging economic development and enhancing revenues. In some communities, it can be advantageous to allow private companies or individuals to occupy municipally-owned property that is not presently needed for public purposes in order to conduct desirable business or other activities. But, in entering a lease or other agreement for this purpose, a city or town must be keenly aware of the requirements of RSA 72:23.

By Paul Sanderson

Part I of the discussion of tax deeded properties appeared in the October 2010 issue of New Hampshire Town and City. It addressed the process leading up to issuance of a tax deed. After a tax deed is accepted, a new set of issues arises.

Q. Assuming that the governing body has accepted the collector's deed of real estate, what happens now?

For this discussion, we will assume that the municipality uses the "optional tax lien procedure" set forth in RSA 80:58-:91. Further, we must assume that the landowner has not filed for protection under the federal Bankruptcy Code. If either of these assumptions do not apply to a specific fact situation, you should seek additional advice from the municipal attorney regarding these issues.

Q. How does a municipality enforce the obligation of property owners to pay property taxes assessed against their real estate?

By Michael R. Williams

For assessing officials, it is that time of year once again. At a time when most people are gathering documents to prepare their personal income taxes for Uncle Sam, assessors are receiving and reviewing applications and documents for property tax exemptions and credits. This is an ongoing battle between statutory compliance, serving residents and trying to satisfy the State’s bureaucratic oversight.

In recent months, New Hampshire Town and City articles have examined aspects of New Hampshire’s Right to Know Law and other state laws and regulations that require certain information to be made public or kept confidential.

Many of the questions we receive involve the confidentiality of local property tax information. While much of that information is public, there are a few important exceptions of which local officials should be aware.

It’s part of the annual cycle, as certain as falling leaves, shorter days and the first snowfall: the December property tax bill. It arrives just as people are looking forward to the holidays. Most people groan, set it aside and pay it before the end of the year. But when the New Year arrives, there’s ample time to revisit and scrutinize it, and taxpayers have the opportunity to question local officials during budget and town meeting season. Every property tax bill is required by statute to contain certain information.