General Calendar

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]

* Date falls on a Saturday, Sunday or legal holiday. “If a statute specifies a date for filing documents or paying fees and the specified date falls on a Saturday, Sunday, or legal holiday, the document or fee shall be deemed timely filed if it is received by the next business day.” RSA 21:35, II. Certain actions must be taken on a Saturday. Please check the text of the applicable statute to determine if the action may be delayed to another day.

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]

* Date falls on a Saturday, Sunday or legal holiday. “If a statute specifies a date for filing documents or paying fees and the specified date falls on a Saturday, Sunday, or legal holiday, the document or fee shall be deemed timely filed if it is received by the next business day.” RSA 21:35, II. Certain actions must be taken on a Saturday. Please check the text of the applicable statute to determine if the action may be delayed to another day.

Last day to file amended permanent application for tax exemption or credit if person has changed residence. [RSA 72:33, II]

* Date falls on a Saturday, Sunday or legal holiday. “If a statute specifies a date for filing documents or paying fees and the specified date falls on a Saturday, Sunday, or legal holiday, the document or fee shall be deemed timely filed if it is received by the next business day.” RSA 21:35, II. Certain actions must be taken on a Saturday. Please check the text of the applicable statute to determine if the action may be delayed to another day.

Thanksgiving Day. [RSA 288:1]

NHMA Annual Conference

Last day for tax collector to notify Commissioner of Health and Human Services of execution of tax lien upon property subject to lien for APTD or OAA if municipal lien executed on September 30. Notification required within 60 days of actual execution in order to maintain validity of lien against State of NH. [RSA 80:68]

Last day for tax collector to identify and notify (either in hand or by certified or registered mail) all persons holding mortgages on real property of the date of execution of a municipal tax lien if lien executed on September 30. Notification required within 60 days of executing the tax lien. [RSA 80:65–:67]