Last day for select board to abate a tax to a person not liable, give notice to the person liable and impose the tax due on that person. [RSA 76:14]
In towns with standard fiscal year, tax collector has statutory duty to submit tax report to the town at the end of the year. [RSA 41:35]
Last day of standard municipal fiscal year. [RSA 31:94]
Christmas Day. [RSA 288:1]
Last day for municipalities to pay county treasurer the county tax. Interest at 10% per year assessed if tax not paid by this date. [RSA 29:11]
Last day for select board and treasurer to transfer funds appropriated for capital reserve funds to trustees of trust funds in calendar year municipalities. [RSA 35:12]
First day for tax collector to start tax lien procedure for unpaid current year taxes unless tax bills mailed after November 2. [RSA 80:20; 80:59]
Interest at 8% charged on all unpaid property taxes from this date to date of tax lien execution, 14% thereafter. If tax bills mailed after November 2, no interest charged until 30 days after mailing. [RSA 76:13; 80:69]. Penalty of $1 added to resident tax not paid on or before December 1. [RSA 76:13-a]
Second tax payment due for municipalities with semi-annual billing. [RSA 76:15-a, II]
Last day to file amended permanent application for tax exemption or credit if person has changed residence. [RSA 72:33, II]
