Tax Liens and Delinquencies
All bills warranted to the Tax Collector (real estate, yield, current use, etc.) are annually married together into one tax lien. An Intent to Lien Notice is mailed by certified mail to the owner of the property at the last known address thirty days prior to the lien being placed. The lien is recorded at the Rockingham County Registry of Deeds.
All tax, interest to the date of lien and costs associated with the lien become a principal amount on the lien date. Interest at 14 percent per annum is then charged on that principal to the date of payment.
This office does not report liens to any credit bureaus. However, recording of liens at the Registry of Deeds makes them a public record. Credit bureaus may then obtain the information for recording on your credit report. Mortgagees are notified of the lien.
The Tax Collector may Deed the property to the Town anytime after the tax lien has been on the books for two years and one day. The Tax Collector must mail an Intent to Deed notice to the property owner, at their last known address, and any mortgagee(s) prior to deeding the property to the Town. The Intent to Deed Notice will give the property owner or mortgagee(s) a minimum of 30 days to pay the lien prior to deeding the property to the Town.
If you have any questions please contact collections@exeternh.gov or mheitz@exeternh.org (603) 773-6100
Frequently Asked Questions
What happens if I don't pay my taxes by the due date?
- Once your December tax bill is 30 days past due, you will receive a delinquency notice with any tax amounts unpaid. (Approximate Date February)You will receive a Notice of Intent to Lien by certified mail informing you of the date of Lien and amounts due by said date. Your notice will be sent at least 30 days prior to the Lien date.(Approximate Date March/April)
2. On the date of the lien, the interest rate increases from 8% to 14% and the lien is recorded at the Registry of Deeds. (Approximate Date May/June)
3. A mortgagee search is done on all liens and notices informing all mortgagees of the Tax Lien are mailed out.
4. This is at the taxpayers expense and a fee is charged to the parcel. Mortgagees are considered to include any and all creditors including,
but not limited to, mortgages, income tax liens, attachments, mechanic’s liens, judgments, etc. (Approximate Date August)
5. Two years and one day after the lien is executed, the Town can deed the property to the town with a Tax Collector's Deed.
