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