The Tax Collector's mission is to collect as much tax revenue as possible to help the Town meet its financial obligations each year.
The Tax Collector is also responsible for the preparation and mailing of the tax bills based on information contained on the current tax roll certified by the Assessing Department. This tax roll is comprised of the assessed values, exemptions, owner's name and address, address changes and the legal description of the property.
The property owner is responsible for knowing that taxes are due and payable twice a year. If a bill is not received for each property owned, please contact the Tax Collector's office. If you have a mortgage company that pays your taxes, the bill should be forwarded to them.
Throughout the State of New Hampshire, the tax year runs from April 1st through the following March 31st. Assessments of your property are computed as of the value on April 1st of each tax year which appear on your property tax bill.
First Tax Bill – July
There are two bills issued per year; the first bill is an estimate based on one half of the previous years' tax rate. This bill is mailed out near the end of May and is usually due July 1st every year.
Second Tax Bill – December
The State of New Hampshire Department of Revenue Administration sets the tax rate for the year in the fall. The final bill is calculated using the new tax rate multiplied by your property's assessed value as of April 1st, less any payments made on the first bill. The second bill is mailed by the end of October and is due on approximately December 1st of each year.
What We Do
Most of the duties of the tax collector are specified by New Hampshire state law (RSA's) under Title V: Taxation. Those duties include, but are not limited to, the following:
- "Every collector of taxes shall keep in suitable books a fair and correct account in detail of the taxes due, collected, and abated, and of all property sold for nonpayment of taxes, which books shall be public records." [CH 41:35]
- Issue semi-annual tax bills and collect payments due July 1st and December 1st.
- Notify overdue taxpayers and execute a lien against the property if the tax remains unpaid by the deadline in the notice.
- Identify and notify any mortgagees when a lien is executed.
- Record all notices of liens and redemptions at the Rockingham County Registry of Deeds in a timely manner.
- Prepare daily remittals to the Town Treasurer.
- Prepare financial reports for the Town Report and the Department of Revenue.
- Answer inquiries from members of the public such as property owners, lawyers, mortgage companies, and banks.
What We Do Not Do
- Determine property assessments or set the property tax rate.
- Grant abatements or refunds without written notice from the Board of Selectmen.
- Grant discounts or exemptions on taxes.
|Susan Jenkins||Tax Collector (2020)||(603) 483-2281|