Property Tax Liens

Tax liens are placed on property if all or any portion of your taxes are not paid by March following your December bill. Once the lien is place on your property, the interest rate changes from 8% to 12% per annum, pro-rated on a daily rate. A lien placed on your property means that you may not sell your home until this is paid off. If the lien is not paid in full, by two years and one day after the lien is place, your property will be deed to the town of Mont Vernon.

Tax Liens

After the due date on the Notice of Arrearage, the Tax Collector’s office begins the lien process. At least thirty days prior to the execution of the lien, a Notice of Impending Lien, (RSA 80:60) is sent to the last known owner of the property via certified mail, return receipt requested. This notice includes principal, interest and costs up to the date of the lien. The returned receipt or the unclaimed notice serves as evidence that the town mailed the Notice of Impending Lien and has met all of the requirements of the law. The cost of the certified mailing is also added to the delinquent account.

If the taxes remain unpaid after the date and time given for final payment on the Notice of Impending Lien, the Tax Collector’s office places a lien on the property. All principal, interest and costs are combined to form the principal amount of the lien and the cost of the execution of the lien (RSA 80:81) is added to the total amount due. Interest begins at 12% interest (RSA 80:69) on the unpaid balance until the lien is paid in full. The lien is recorded at the Registry of Deeds and a title search is done. A Certified letter is sent to each lien holder notifying him or her of the lien.

When full payment of a Lien is made, the Release of Lien will automatically be sent within thirty days to the Hillsborough County Register of Deeds

Exemption and Veterans Credit Application

All persons desiring to apply for any exemption or credit must fill out a permanent application form (State Form PA29) and the appropriate worksheet: Elderly Exemption Worksheet, Blind Exemption Worksheet, and send it to the Assessing Department by April 15th of the tax year in the year in which application is made. Further information may be obtained from the Assessing Department at 673-6080.

Permanent Application for Tax Credit/Exemption: Click Here

Timber Tax / Yield Tax:

For more information regarding New Hampshire statutes for property taxes, visit the NH Revenue Administration.