Unpaid Taxes, Tax Liens, and Deeding

If property taxes remain unpaid past the due date of the bill, interest will be charged at 8% per annum and applied as a daily rate. (Current Use, Yield, and Excavation taxes are charged 18% per annum.) A Notice of Delinquencies is sent to the property within 90 days after the due date of the bill. This notice contains all outstanding taxes due on the property by tax year and gives the date the upcoming lien will be placed.

A certified Notice of Intent to Lien will be mailed to the last known owner at the last known post office address (NH RSA 80:60) at least 30 days prior to the lien being placed. This notice gives the date of the impending lien.

If taxes remain unpaid on the lien date, a lien will be placed on the property. This combines all principal, interest, and costs due into one new principal amount. Placing the lien changes the interest rate to 14% per annum.

Mortgagees are required to be notified within 60 days after the lien is placed, (NH RSA 80:65). Mortgagees include, but are not limited to: Mortgage Companies, Internal Revenue Service, Mechanics Liens, Attachments, Homeowners associations, etc. These creditors are searched by an outside vendor, and they are notified by certified mail.

Property owners then have 2 years to redeem the lien, interest, and all costs prior to the Tax Collector deeding the property to the Town (NH RSA80:76). A certified Notice of Intent to Deed will be mailed to the last known owner at the last known post office address at least 30 days prior to the deeding date (NH RSA 80:77). Mortgagees and creditors are also notified of the impending deed by certified mail at least 30 days prior to deeding (NH RSA 80:77-a)

Any certified mailings and mortgagee searches are done at the owner’s expense and added to the total of the amount due to redeem a lien.

Property owners are encouraged to make partial payments in any amount, at any time after the bills are due. There are no formal property tax payment agreements. Making partial payments reduces the overall interest that you will pay. The payments will apply to the interest and costs due first, and then to the principal. Once a lien is paid in full, the town has 30 days to notify the Registry of Deeds of the redemption.

If you have questions regarding overdue tax bills, please contact:

Donna Bennett, Certified Deputy Tax Collector
10 Front Street
Exeter, NH 03833
(603) 773-6100
dbennett@exeternh.gov