taxation

Tax Deeded Property: After the Collector's Deed Is Accepted

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?

Tax Deeded Property (Legal Q & A)

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?

Bankruptcy and Property Tax Collection

By David R. Connell

Qualifications for Property Tax Exemptions and Credits

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.

Land Use Change Tax: Where We Are Now and How We Got Here

RSA Chapter 79-A, the current use taxation law, enacted in 1973, recognizes the powerful influence of property taxes on the decisions of landowners to preserve open space land or to develop it.

Local Property Tax Information: Public or Not?

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.

Mortgage Foreclosures and Property Tax Liens

In these difficult economic times, one of the impacts will surely be a rise in the number of mortgage foreclosures. When a foreclosure occurs, many things change, including the owner of the property, the occupant of the property and, sometimes, the use of the property. The tax collector and other local officials need to understand the impact of the event on their ability to actually enforce the property tax and water and sewer obligations assessed on the parcel.

Reporting Tax Abatement Interest to the IRS

Q. When a taxpayer receives a property tax abatement, must the municipality report the interest paid on that abatement to the Internal Revenue Service (IRS)?

A Tour of the Municipal Property Tax Bill

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.

Beyond RSA 91-A: How Public Is That Information?

By C. Christine Fillmore, Esq.

Pages