Tax Collectors’ Recommended Policy & Procedure Manual



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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