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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.
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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.
The tax rate is set in the fall of the year by the Department of Revenue. Tax Bills are printed and mailed in the middle to end of October, they are usually due in December each year. Interest at 8% per annum is charged on tax bills not paid by the due dates. In that we need to ensure adequate time for bills to be received and have a minimum 30-day window for the due date, the second billing due date fluctuates, as we are beholden to the DRA in their setting of our tax rate.
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.
The tax rate indicated on the July tax bill is half of the previous year’s tax rate, based on the total assessment at the time. This tax bill is printed and mailed out near the end of May, and due on July 1st (or the next business day if July 1st falls on a weekend).
Once the Department of Revenue sets our tax rate, your total tax for the year is calculated by taking your total assessed value against the new tax rate (per thousand). The amounts paid in July are deducted, and that is how your second bill amount is determined.
If you escrow your taxes, they will disperse funds directly to us. Banks receive all amounts due electronically, and typically have larger tax services send the funds to us within two weeks of the due date.
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.
After two years from the execution of a tax lien, the Tax Collector must, by NH law, deed to the Town any properties on which full redemption has not been made.
A Notice of Impending Deed is sent to the current owner(s) and any mortgagees at least 30 days prior to deeding by certified mail, return receipt requested. This Notice will include the amount of taxes owed, interest, and costs, as well as the last date and time payment will be accepted. If the total amount due has not been made by the date specified in the Notice, the Tax Collector deeds the property to the Town.
A yield tax is assessed within 30 days after receipt of a report of wood or timber cut is filed. A land use change tax shall be due at the time of the change in use. The appropriate Warrant is forwarded to the Tax Collector. A bill is mailed and is due and payable 30 days after the mailing of tax bill. If the bill is not paid within the 30 days, interest will be charged at the rate of 18% per annum. Any bill not paid is also subject to the same proceedings as outlined in Tax Lien and Tax Deed Process.