GENERAL TAX INFORMATION:
TOWN OF THORNTON, NH Tax Collector
Desiree L. Mahurin, Certified Tax Collector
16 Merrill Access Road
Thornton, NH 03285
Hours: Tuesday, Wednesday & Thursday 8:00am-4:00pm
- For specific questions and/or issues for the Tax Collector regarding your tax bill, payments made or the liening & deeding processes.
Tax payments accepted Monday - Thursday 8:00 am - 4:00 and Friday 8:00 am - 3:30 pm by any staff in the Town Clerk & Tax Collector offices.
FOR DETAILED HOURS OF THE TOWN CLERK & TAX COLLECTOR OFFICES click on this link:
Thornton Tax Collector Mission Statement
The mission of the Tax Collector office is to provide the residents and property owners of Thornton with efficient, friendly, accurate and timely services and information. I will always continue to try to provide to the residents of Thornton my utmost professionalism and to continue to improve on services within my power that can be made available to the community.
The purpose of the Tax Collector function is to collect as much tax revenue as possible throughout the year to help the Town meet its financial obligations of each year. The Tax Collector is responsible for the preparation and mailing of the tax bills based on information received from the assessors. The Tax Collector is also responsible for the processing of property tax liens on properties that become delinquent as a way to help protect the revenue base for the Town.
Since I began my career in municipal government with the Town of Hill, NH in 1995 as Town Clerk/Tax Collector, I had been elected 7 times for 3 year terms each. I have acquired many educational certifications and completed a 4 year program with the NH Town Clerk/Tax Collector Joint Certification Program. This program is specifically designed to encompass legal, ethical and mandatory procedures specifically required of the position of Town Clerk/Tax Collector. By completing this 4 year program I am now a “Certified Town Clerk/Tax Collector.”
I have also been actively involved with the NH Tax Collectors Association and the NH City &Town Clerks Association executive boards which has allowed me to maintain a constant resource and networking opportunity. I feel very strongly about continuing education programs in the area of municipal government. With the constant changing of laws, if you do not continue your education and networking you can soon loose site of the ever-changing legal requirements of the job. Therefore, I have pledged to always keep up with educational opportunities specifically relative to the functions of Tax Collector.
As Tax Collector of Thornton since 2011, I wish to express my great appreciation to the residents and taxpayers of Thornton for allowing me to serve your community. As one of my favorite quotes goes, “The friendships of those we serve is the foundation of our progress.”
Thank you. It is all of you that make my job so enjoyable.
Desiree L. Mahurin, Certified Tax Collector
DECEMBER 2016 TAX BILL due 12/1/2016
The second and final tax bill for the tax year of April 1, 2016 - March 31, 2017 were mailed on October 28, 2016 and have a due date of December 1, 2016. Bills in all cases are mailed to the current owner of record at the time of the tax warrant being issued to the Tax Collector from the Board of Selectmen.
JUNE 2016 TAX BILLS DUE 7/1/2016
The June tax bills were mailed on May 20, 2016. The June bill is based on 1/2 of the 2015 Total Tax Rate(s). Bills in all cases are mailed to the current owner of record at the time of the tax warrant being issued to the Tax Collector from the Board of Selectmen.
All real estate taxes are assessed on April 1st of each year. The tax year is April 1st through March 31st. The first billing of each year (May or June) is calculated at 50% of the previous year tax rate and represents the time period of April 1 - September 30. The tax rate is set prior to the second billing of each year (October or November) by the State of NH Department of Revenue Administration. The second billing represents the time period of October 1 - March 31.
The Board of Selectmen direct the Tax Collector to issue bills to the last known reported owner of the property and the last known address as recorded at the Grafton County Registry of Deeds. Any real estate property sales issued in the current month will not be recorded with the Board of Selectmen until the middle of the following month.
*Note: To make comparisons of taxes and/or tax rates from year-to-year, it is important to look at the second billing of the years of comparison.
Waterville Estates District
This is a taxable district within the Town of Thornton. Each taxable unit is issued two invoices with each billing cycle. The Waterville Estate district invoices are identified with an invoice number prefix that indicates the tax year and the tax type of P11 or P12 (ie: 2012P11 for the June bill of 2012 and 2012P12 for the November/December bill of 2012). One combined bill is printed and sent to each owner of record in the Waterville Estates District.
All Waterville Estates District bills/invoices are property tax lienable and can be deeded by the Town of Thornton for non-payment pursuant to NH State laws.
What is a Yield Tax, Land Use Change Tax and Excavation/Gravel Tax?
A timber yield tax is assessed within 30 days after receipt of a report of wood or timber cut is filed with the Board of Selectmen. A land use change tax shall be due at the time of the change in use of property in the current use program. An excavation gravel tax is also assessed within 30 days after a report of excavated material is filed with the Board of Selectmen. After assessments are completed by the Board of Selectmen, the appropriate Warrant is forwarded to the Tax Collector for billing. A bill is mailed and is due and payable within 30 days after the mailing of the bill. If the bill is not paid within 30 days, interest shalll 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 Deed Process.
For specific details on how these taxes are assessed, please contact the Selectmen Office.
Paying Taxes via mail or in-person
The Town of Thornton only accepts cash or checks in the office. Credit and Debit card transactions may be processed by individuals via an on-line payment kiosk. Please see “Pay Taxes on-line” on the Tax Collector home page of this website for further information. Payments may be made Monday through Thursday 8:00 am – 4:00 pm and Friday 8:00 am - 3:30 pm.
When paying taxes via mail or in-person at the office, please submit the bottom payment stub from your tax bill with the payment. A Balance Due Statement or other notice from the Tax Collector office will also suffice.
If you require a receipt for your payment, please present the entire bill and the bill will be stamped with receipted payment information. If you require a receipt for a payment made via mail, a postage-paid return envelope must be provided.
If the bill, a Balance Due Statement or other notice from the Tax Collector office is not available when making your payment, please be sure to indicate your property identification number (aka map/lot number) as well as the property location on the memo line of your check. Please do not indicate invoice numbers, as these number change for each billing cycle and the property identification always stays the same.
By providing these items, this will help prevent delays in posting & ensure posting accuracy of your payments.
Pay and/or View Tax Bills Online at www.nhtaxkiosk.com
The Town of THORNTON is excited to offer residents an easy and convenient method to view and pay bills online through www.nhtaxkiosk.com. The Tax Kiosk is a website configured to provide a method by which you can easily access property tax information on the internet at any time of day without having to contact the Tax Collector.
- Fast and Easy
- No registration required for "One Time Pay", the fastest way to pay online and confirm payment. Find your bill(s) using the search functions to the left then click "Add to Cart". Then, click "Check Out" to continue to the payment processor. You'll be done in minutes.
- Safe and Secure
- Your information is kept confidential & is 100% secure, backed by the highest security standards. At no point during the payment process will the municipality be in possession of your electronic check or debit/credit card information.
- Once you press Pay Now you are indicating you wish to pay for a given transaction (or transactions) and you are directed to the secure web site of the payment processor. The payment processor provides the electronic payment systems required to safely process and store financial information. The payment processor validates your ACH information or card number and expiration date, obtains authorization from the bank or card issuer, and issues you a confirmation number at the end of the payment transaction in order to complete the transaction.
- Payment information updates may take 3-5 business days to appear on tax kiosk, as the municipality cannot process the payment until their bank clears the payment to their account.
- How does it work?
- When you make a payment using an electronic check (ACH) from your checking or savings account the non-refundable service fee is typically a flat fee for the transaction.
- When you make a payment using a credit or debit card the non-refundable service fee is typically a percentage-based fee. The service fee is automatically calculated based upon the type of credit card used and the dollar amount of the bill being paid and is shown on the payment page before you submit your payment for processing.
- There may also be fees imposed by the payment processor for returned payments, in addition to any fees your bank may charge you.
- The service fee is a non-refundable fee added to an invoice to cover various administrative costs of the service provider associated with billing and accepting payment. In most retail scenarios, the cost to you of using a credit card is transparent to you as the fee has already been absorbed by the merchant and added by the merchant into the prices for all of the merchant’s products and services.
- This fee is not received by the municipality. Your municipality is not permitted to accept these fees. As such, the administrative costs associated with processing these transactions appear as an added service fee to the processor not the municipality.
If you do not wish to be charged a service fee you can always mail a check to the Tax Collector or you can pay in person using cash or check.
What is a Tax Lien?
A tax lien is placed on any property with an overdue tax balance. The process is completely regulated by NH State Laws (aka RSAs). The process begins any time after the 30 day due date of the notice of taxes. 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, usually sent in February. 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 Grafton 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 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 individuals. The notification is vital and required by law to insure the municipality's priority lien above all mortgages. The cost of this part of the process is calculated and added to the amount due on each account.
If after 2 years from the lien date, the lien amount is still unpaid, the municipality may begin the deeding process to acquire the property by Tax Collector Deed for delinquent taxes. This process is also regulated by NH State laws and requires a series of notices and costs associated with them.
Partial payments may be made at any time. Whenever a taxpayer or person with legal interest in a property pays the taxes, interest and cost IN FULL, the Tax Collector must forward a Notice of Redemption to the Registry of Deeds within 30 days of the payment date.
Tax Collector Deeds are processed two years from the liening date
Properties that still have balances due two years and a day from the liening date are notified of the impending deeding process pursuant to RSA 80:77 and 80:77a. At least 30 days prior to executing the deed under RSA 80:76, the tax collector shall notify the current owner of the property or his representative or executor, and each person holding a mortgage or other legal interest upon such property by certified mail, return receipt requested, of the pending deeding. At the time of preparing and sending these notices additional penalties (aka costs) were assessed to each property.
Any person with a legal interest in the property subject to the real estate tax lien can redeem the lien by paying at any time before the deeding date, the amount of the real estate lien, with interest at 18 percent per annum upon the whole amount of the recorded lien from the date of lien together with redemption costs and costs for identifying and notifying the mortgagees, if any (RSA 80:69).
Total taxes, accrued interest and costs for the tax lien that are not paid in full by the deeding date are taken by tax collector deed to the Town of Thornton. Those properties are then owned by the Town of Thornton. Pursuant to RSA 80:76 the tax collector, after 2 years from the execution of the real estate tax lien, shall execute to the Town of Thornton a deed of the property subject to the real estate tax lien that has not been redeemed.