Real estate bills are warranted to the Tax Collector by the Board of Selectmen semi- annually. The first billing is mailed by the end of May each year. The first billing is one half of the prior entire year's tax and is generally due approximately July 1. It is a prepayment credited to the final bill.
The second half bill is mailed in late October and is based upon the new tax rate set each year by the State of New Hampshire Department of Revenue Administration. The entire year's tax, minus the amount billed in May is billed at this time. The second half bill is generally due approximately December 1 of each year.
Interest at 12 percent per annum is charged on each bill after the due date.
The tax year is April 1 to March 31 each year. The above bills do not cover any specific portion of that year. The Town cannot be a party to the proration of taxes at the time of closing. That is an agreement made between buyer and seller.
Property tax bills and assessments are a matter of public record.
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