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Real Estate Process

Property Tax and Central Business Service District Tax Rates

 

Tax Year
Property Tax Rate
Central Business Tax Rate

2021

17.68

0.317162

2020

24.66

0.386177

2019

24.32

0.392721

2018

23.68

0.402970

2017

23.32

0.404930

2016

23.14

0.405452

2015

23.44

0.430480

2014

23.50

0.428210

2013

22.67

0.432595

2012

22.18

0.425530

2011

21.96

0.425270

2010

17.81

0.364320

2009

17.85

0.371650

2008

17.35

0.373800

2007

16.57

0.369832

 

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Real Estate Billing Process

The City of Manchester NH Tax Collector's Office follows the rules and regulations set forth and governed by the State of NH. In compliance with the NH State Laws (RSA 76:2), the property tax year starts April 1 to March 31 of the following year.

Property taxes are billed semi-annually (RSA 76:15-a).

The first tax bill is mailed end of May/early June and due 30 days thereafter. After the due date, interest accrues at 8% per annum (RSA 76:13). 

The second or final tax bill is mailed mid to end of November and due 30 days thereafter.  After the due date, interest accrues at 8% per annum (RSA 76:13). 

The tax rate is issued by the Department Of Revenue Administration in October/November prior to the issuance of the second or final property tax bill.

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Delinquent Taxes

Delinquent property taxes accrue interest at 8 % per annum (RSA 76:13).

A notice of Unredeemed Taxes and Delinquencies or  Notice of Arrearage (RSA 76:11-b) is mailed to all property owners with unpaid taxes approximately 30 days after the first and second billing. Notice is mailed to the address on file.  Property owners are responsible for updating the mailing address with the Assessor’s Office. 

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Tax Liens

At least thirty days prior to the execution of a property tax lien, a Notice of Impending Lien, (RSA 80:60) is sent to the last known address of the owner of record via certified mail, return receipt. This notice includes principal, interest and costs calculated to the lien execution date. Property owners are responsible for updating the mailing address with the Assessor’s Office.

 Unpaid property taxes (principal), interest and costs are combined to form the principal lien amount.  Once the lien has been executed, interest accrues at 14% per annum (RSA 80:69).  A lien execution cost (execution of the lien (RSA 80:81)is added to unpaid balance

The lien execution is recorded at the Registry of Deeds within 30 days of the lien. A Notice to Mortgagee is sent certified mail return receipt to each lien holder of record, sixty days after the lien execution.  Notice to Mortgagee cost (RSA 80:67)of $10.00 as well as any additional expenses incurred as a result of the title search are added to the balance.

Full redemption of a property tax lien is release in 30 days and mailed to the Hillsborough County Register Of Deeds for recording at 19 Temple Street Nashua, NH (603) 882-6933.

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Tax Deeds

Two years after the execution of a tax lien, if taxes remain unpaid, the Tax Collector shall execute a tax deed to the City of Manchester (RSA 80:76).

At least 30 days prior to the execution of tax deed, a title search is completed and a  notice of impending deed (RSA 80:77) is sent to the current owner (s) and  all mortgagees (RSA 80:77-a) recorded at the Hillsborough County Registry of Deeds.

A Tax Deed divests the owner, mortgagees and lien holders of their interest in the property. To reclaim that interest (RSA 80:89:89) the prior owner or mortgagee must notify the municipality by certified mail of willingness and ability to pay all back taxes, interest (including those which would have accrued had you continued to own the property), costs and penalty (penalty of 10% of the equalized assessed value) within 30 days of notice of intent to repurchase.                                                         

Should the municipality decide to dispose of the property within 3 years after the tax deed recording, the prior owner (s), heirs and mortgagees are notified via certified mail return receipt of their rights to repurchase the property.( (RSA 80:89)

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Central Business Services District Tax 

The Central Business Service District Tax is a special assessment to be paid by property owners located in downtown Manchester. This tax is used to help maintain the vitality and beautification of downtown as a benefit to the community.

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