NEW HAMPSHIRE TAX COLLECTORS’
RECOMMENDED POLICY & PROCEDURE MANUAL
-2012-
Preface
Definitions of Commonly Used Terms
Page
I. Tax Collector Duties & Procedures
A. Oath of Office (RSA 42:1-3) 1
B. Duties (RSA 41:35) 1
C. Deputy (RSA 41:38) 2
D. Purpose/Mission Statement 2
E. Department Guidelines 2
F. Property Tax Information 2
G. Hours of Operation/Personnel 2
H. Office Equipment Operation/Maintenance 3
I. Budget Preparation 3
Samples:
Delegation of Deposit Authority 4
Mission Statement 5
Departmental Guidelines 6-10
Steps for Hiring a Deputy Tax Collector 11-12
Sample Interview Questions 13
Sample Authorization for Release of Personal Information 14
New Hire Checklist 15-17
Samples:
Deputy Tax Collector Job Descriptions 18-19
Goffstown, Moultonborough
Deputy Tax Collector Appointment Document 20
Performance Evaluation Forms 21-36
Goffstown, Nashua, Salem
Legal Rights as Appointed or Elected Officials- Bernard Campbell, Esquire 37-45
II. Property Tax Overview
Setting of Property Tax Rates by Commissioner (RSA 21-J:35) 46-47
Verification of Tax Commitment (RSA 76:10,II) 48
Overlay (RSA 76:6) 49
Forms Needed to Set the Tax Rate 50-51
Page
III. Billing Process
A. Selectmen’s List & Warrant (RSA 76:10) 52
B. Succession in Office 52
(Recommittal Warrant – RSA 41:36)
C. Correction of Omissions/Improper Assessments 52
(Supplemental Warrant – RSA 76:14)
Sample Recommittal Warrant 53
Billing Process Outline 54
Electronic Tax Billing (HB 1224 – RSA 76:11) 55-57
Uniform Electronic Transactions Act (RSA 294-E) & Electronic Signatures 58-59
Electronic Billing – Implementation Recommendations 60
Sample Approval to Send Tax Bills by Electronic Means 61-62
Information to Appear on Property Tax Bills (RSA 76:11-a) 63
Sample Property Tax Warrant & Warrant with Interest Waiver 64-65
Supplemental Property Tax Billing (RSA 76:14) 66
Sample Supplemental Warrant 67
IV. Other Taxes
Yield Taxes (RSA 79) 68
Sample Yield Tax Warrant 69
Current Use Tax (Land Use Change Tax- RSA 79-A) 70
Changes to Current Use Assessment- Bernard Campbell, Esquire 71-72
Land Use Change Tax Warrant (A-5W Form) 73-74
Land Use Change Tax (A-5 Form) 75-77
Excavation Tax (RSA 72-B) 78
Sample Excavation Tax Warrant 79
Jeopardy Assessments 80-81
Tax Poem 82
V. Processing Payments
Application of Tax Payments 83
Sample Taxpayer Payment Application Form 84
Goffstown
Types of Payments: 85
Checks (RSA 80-52-b)
Electronic Payments (RSA 80:52-c)
Partial Payments in Redemption (RSA 80:71)
Interest (RSA 76:13)
Handling Bounced Checks- Bernard Campbell, Esquire 86-88
Returned Checks (RSA 80:56)- Refer to MS-61 Section in this manual
Sample Returned Check Policy & Letter 89-90
Moultonborough
Prepayment of Taxes (RSA 80:52-a) and Sample Policy 91
Overpayments (RSA 80:57) vs Prepayments (RSA 80:52-a) 92-93
Abatements (RSA 76:16) vs Abatement Refunds (RSA 76:17-d) 94
Sample Abatement Form- Merrimack 95
Reporting Tax Abatement Interest to the IRS 96-97
Judy Silva, Esquire & Barbara Reid, LGC Staff
Daily & Monthly Balancing Procedures 98-99
A Bit of Humor 100
VI. The Lien/Deed Process
Basic Steps of the Property Tax Lien Process 101
Performing the Tax Lien Process 102-103
Schedule of Fees and Costs 104-105
Samples:
Doolan Language Requirement on
Notice of Tax Delinquencies and Unredeemed Taxes 106
Sample Notice of Tax Delinquencies and Unredeemed Taxes 107
Doolan Language Requirement on Impending Lien Notice 108
Sample Impending Lien Notice 109
Affidavit of Execution of Lien 110-111
Lien Mortgagee Notification 112
Letter from Municipality to Mortgagee Who Changed Name/Address 113
Lien Redemption Report 114
Collection By Suit (RSA 80:50) 115
Performing the Tax Deed Process 116
Samples:
Impending Deed Notice 117
Notice to Lienholder of Impending Deed 118
Return of Service Letter 119
Deed 120
Mortgagee Identification Search Criteria 121
List of Title Search Companies 122
UCC Search Information 123-124
Checklist for Tax Deeding 125
Steps to Keep You Out of Trouble When Tax Deeding a Property 126-127
List of Information for Tax Deeding File 128-129
Payment Agreements 130
Payment Plans for Delinquent Taxpayers 131-135
Paul Sanderson, Esquire, LGC Staff Attorney
Payments in Lieu of Deeding 136-138
Bernard Campbell, Esquire
Samples:
Payment Agreements- Farmington, Charlestown, Littleton 139-143
Forbearance Agreements 144-149
Deed Waiver- Farmington 150
Re-Purchase Letter From Municipality to Property Owner (once deed issued) 151
Tax Deeded Property: How You Dispose of It- Bernard Campbell, Esquire 152-159
Sample Repurchase Tax Deeded Property Excel Spreadsheets
Madison 160
Moultonborough 161
Federal Tax Liens- Bernard Campbell, Esquire Reserved
Frequently Asked Questions Regarding Liens & Deeds 162-164
VII. The MS-61 Form
Blank MS-61 Form 165-167
MS-61 Summary Outline 168
Helpful Hints for MS-61 Reconciliation 169
MS-61 Handbook 170-217
VIII. Security
Workplace Security 218-220
Personal Safety
Cash Security
Record Security
How to Segregate Financial Duties in a Small Municipal Office 221-222
Barbara Reid, LGC Staff
Cash Controls & Procedures 223-224
Sample Cash Receipts Policies 225-238
Amherst, Dover, Nashua
Record Retention 239-241
Record Retention List 242
Sample Fraud Policies 243-254
Dover, Goffstown, Salem
IX. Public Officials’ Ethics & Right to Know Law (RSA 91)
Entire Chapter written by- C. Christine Fillmore, Esquire- LGC Staff Attorney 255-270
X. Bankruptcy Information
Terminology 271-274
Sample Forms 275-276
Blank Bankruptcy Proof of Claim Form 277-279
Bankruptcy Primer for Municipal Tax Officials- Bernard Campbell, Esquire 280-303
XI. Miscellaneous Information
Documents Required for an Audit 304
Tax Deferrals for Elderly & Disabled (RSA 72:38-a) 305
Elderly Tax Deferrals- Bernard Campbell, Esquire 306-311
What is a Credit Bureau? 312
Servicemembers Civil Relief Act (f/k/a Soldiers & Sailors Civil Relief Act) 313-314
Property Foreclosure Issues- Bernard Campbell, Esquire 315-316
XII. Resource Section
Website Addresses & Helpful Hints 317
Tools to Search via the Internet 318
Frequently Asked Questions 319-321
“You Know You Have Been A Tax Collector Too Long When . . .” 322
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