- Tax Collector
View/Pay Property Taxes Online
Duties & Responsibilities
The Tax Collector is responsible for the billing and collecting of property taxes, yield taxes, current use taxes, excavation taxes and betterment taxes. The Tax Collector is also responsible for the tax lien and tax deeding procedures, and appropriate financial recording and reporting to the Division of Revenue Administration, Town Treasurer, Board of Selectmen and to the general public.
- What is a Tax Lien?
The tax lien is placed on any property with an overdue balance. The process can begin any time after the final payment for the year is due (December 1), but must be completed prior to September 30 in order to protect the Town's ability to collect all taxes due. It is a very time-consuming process for the tax collector's office and ultimately very costly to the taxpayer. Following is a brief outline of the lien process.
A Notice of Delinquency is forwarded to the owner(s) of each delinquent tax account. If the account remains unpaid, a Notice of Impending Lien is mailed to all records owner(s), by certified mail, return receipt requested, at least 30 days prior to the lien date. The letter will include the amount of taxes owed, interest, and the cost of preparing and mailing the Notice, as well as the last date and time payment will be accepted. If the account is not paid by the deadline, a lien is placed on the property and recorded at the Carroll County Registry of Deeds. Once the lien is placed, interest increases to 14% per annum.
Within 45 days of the execution of the lien, the tax collector must search the records at the Registry of Deeds to identify any mortgage holders on the properties that have been liened. A Notice is then forwarded to any mortgage holders, including, but not limited to, banks, mortgage companies, or individual persons. The notification is vital to insure the municipality's lien takes precedence over the mortgage. The cost of this procedure is calculated and added to the amount due on each account.
Partial payments may be made at any time. Whenever a taxpayer or a person with a legal interest in a property pays the taxes, interest and costs in full, the Tax Collector must forward a Notice of Redemption to the Register of Deeds within 30 days of the payment date.
- What is the Billing Process?
The Town of Moultonborough bills twice each year. The first bill of the year is a partial payment, based on one-half of the previous year's tax unless the assessor has ascertained that a property has physically changed in valuation. In that case, the current year's appraisal will be used. This tax bill, printed and mailed out near the end of May, is usually due July 3rd every year.
The tax rate is set in the fall of the year. The final bill is calculated using the new rate multiplied by your property's assessed value as of April 1st less any payments made on the first bill. Printed and mailed in the middle to end of October, it is usually due December 1st each year. Interest at 8% per annum is charged on tax bills not paid by the due dates.
Do we have your correct mailing address? Pursuant to NH law, bills are sent to the last known owner at the last known mailing address. The selectmen update the Town's records according to transfer information received from the Carroll County Registry of Deeds. Often the owner's address on the deed is incorrect as it contains the address prior to moving to the new property. Please be reminded that the post office will only forward mail for one year. It is your responsibility as the owner to advise us of your mailing address in writing. If you do not receive your bill in June and November, please give us a call.
- What is the Tax Year?
The property tax year runs from April 1 through March 31. Property taxes are based on the assessed value of your property on April 1 of each tax year.