FAQ'S - Frequently Asked Questions...

* What is the Tax Year?
* What is the Billing Process?
* What if I didn't get my tax bill?
* Do we have your correct mailing address?
* How Can I Pay My Bill?
* What is a Tax Lien?
* What is a Tax Deed?
* What is the Yield Tax, Land Use Change Tax and Excavation/Gravel Tax?

What is the Tax Year?
Throughout the State of New Hampshire, the tax year runs from April 1 through the following March 31. Assessments of your property are made as of value on April 1 of each tax year and appear on your tax bill.

What is the Billing Process?

The Town of Madison bills twice each year.  The first bill of the year is a partial payment, based on one-half of the previous year’s tax unless the assessor has ascertained that a property has physically changed in valuation.  In that case the current year’s appraisal will be used.  This tax bill, printed and mailed out near the end of May, is usually due July 1st every year.

The New Hampshire Department of Revenue Administration sets the tax rate in the fall of the year. The final bill is calculated using the new rate multiplied by your property’s assessed value as of April 1st less any payments made on the first bill.  Printed and mailed in the middle to end of October, it is usually due December 1st each year.   Interest at 12% per annum is charged on tax bills not paid by the due dates.

Do we have your correct mailing address? It is the owners responsibility notify the Selectmen's Office, in writing, if there is a change of addressl.

What if I didn’t get a tax bill?
Bills are sent to the address of the last known owner by state law. The Selectmen’s Office updates its records according to transfer information received from the Carroll County Registry of Deeds after they are recorded. The Town’s computer software program has space for only the FIRST owner listed on the recorded deed. Should the SECOND owner need a copy of the tax bill, please notify the Tax Collector’s Office in writing. Your attorney or closing company should have checked the status of taxes due. However, it is your responsibility as the new owner to make sure they are paid and to advise us, in writing, of your mailing address. If you have questions about this, refer to your closing statement and/or give us a call. Interest at 12% per annum is charged on tax bills not paid by the due date.

Do we have your correct mailing address?
Please keep in mind the post office will only forward mail for one year.  Therefore, as the property owner, it is important to notify the Selectmen's Office, in writing, should there be a change of mailing address.

How Can I Pay My Bill?
Payments can be made by mail to PO Box 248, Madison, NH 03849-0248.
Payments can be made in person. Office hours are Monday, Tuesday, Wednesday,Thursday from 8:00 a.m. to 4:00 p.m. Our office is located in the Town Office Building at 1923 Village Rd (aka Rte 113).

Please make sure to include the entire bottom portion of your tax bill with any payments you make. If you have more than one bill, you may write one check. Please make your checks payable to the Town of Madison.

If you cannot pay the bill on time, interest will be charged at the rate of 12% per annum. We can accept partial payments throughout the year. Please be sure to include your tax account number or your map/lot number on your check.

What is a Tax Lien?
The tax lien is placed on any property with an overdue balance. The process can begin any time after the due date (Dec. 1) of the property taxes, but must be completed prior to September 30 in order to protect the Town’s ability to collect all taxes due. It is a very time consuming process for the tax collector’s office and ultimately very costly to the taxpayer. Following is a brief outline of the lien process.

A Notice of Delinquency is forwarded to the owner(s) of each delinquent tax account. If the account remains unpaid, a Notice of Impending Lien is mailed to the current owner(s), by certified mail, return receipt requested, at least 30 days prior to the lien date. The letter will include the amount of taxes owed, interest, and the cost of preparing and mailing the Notice, as well as the last date and time payment will be accepted. If the account is not paid by the deadline, a lien is placed on the property and recorded at the Carroll County Registry of Deeds. Once the lien is placed, interest increases to 18% per annum.

Within 45 days of the execution of the lien, the lienholder must search the records at the Registry of Deeds to identify any mortgage holders on the properties that have been liened. A Notice is then forwarded to any mortgage holders, including, but not limited to, banks, mortgage companies, or individual persons. The notification is vital to insure the municipality’s lien takes precedence over the mortgage. The cost of this procedure is calculated and added to the amount due on each account.

Partial payments may be made at any time. Whenever a taxpayer or person with a legal interest in a property pays the taxes, interest and costs in full, the Tax Collector must forward a Notice of Redemption to the Register of Deeds within 30 days of the payment date.

What is a Tax Deed?
After two years from the execution of a tax lien, the tax Collector must, by NH law, deed to the Town any properties on which full redemption has not been made.

A Notice of Impending Deed is sent to the current owner(s) and any mortgages at least 30 days prior to deeding by certified mail, return receipt requested. This Notice will include the amount of taxes owed, interest, and costs, as well as the last date and time payment will be accepted. If the total amount due has not been made by the date specified in the Notice, the Tax Collector deeds the property to the Town.

What is the Yield Tax, Land Use Change Tax and Excavation/Gravel Tax?
A yield tax is assessed within 30 days after receipt of a report of wood or timber cut is filed. A land use change tax shall be due at the time of the change in use. An excavation gravel tax is assessed within 30 days after a report of excavated material is filed. The appropriate Warrant is forwarded to the Tax Collector. A bill is mailed and is due and payable 30 days after the mailing of the tax bill statement. If the bill is not paid within 30 days, interest will be charged at the rate of 18% per annum. Any bill not paid is also subject to the same proceedings as outlined in the Tax Lien and Tax Deed Process.