Last day for the tax collector to mail resident tax bills unless resident tax has been locally eliminated. [RSA 72:1-c; 76:12]
In towns with optional fiscal year, tax collector has statutory duty to submit tax report to the town at the end of the fiscal year. [RSA 41:35]
Last day to determine whether current use lands have undergone a change in use so that land use change tax should be levied. [RSA 79-A:5, IV prior to July 1] (See also RSA 79-A:7)
In towns with optional fiscal year, last day for select board and treasurer to transfer funds appropriated for capital reserve funds to trustees of trust funds. [RSA 35:12]
Last day for assessing officials to certify to DRA the normal yield taxes for the tax year ending March 31. [RSA 79:19, I]
Between now and June 20, the town clerk is to provide governing body with list of owners of unlicensed dogs. Governing body has until July 10 (20 days from June 20) to issue civil forfeiture warrant. [RSA 466:14]
Last day for town and city clerks to turn over money collected for dog licenses to town or city treasurer and to the Department of Agriculture. [RSA 466:9 – on or before June 1]
Last day for owners of land being logged to file report of timber cut when time to file has been extended by local assessing officials because of accident, mistake or misfortune. Failure to do so results in assessment of doomage (two times tax that would be due). [RSA 79:12]
Last day for charitable organizations to file annual statement of financial condition with municipality. [RSA 72:23, VI before June 1 of each year]. May be extended to a later date prior to setting of tax rate based upon accident, mistake or misfortune.
* 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 for select board or city assessors to commit warrant for resident taxes to tax collectors. [RSA 76:12 before June 1 of each year]
* 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.
