Payment Information

Payments, whether partial or in full, are accepted in several forms:

• Cash paid in person
• Personal checks, bank checks, and money orders made out to "Town of Warner"
• Credit / debit cards, with a 2.99% service fee. We accept Discover, MasterCard, VISA, and American Express
• Escrow payments

Payments on Tax Liens

Per RSA 80:69, only the property owner may make payments on tax liens, unless a letter signed by the owner specifies another person who may make payments on their behalf.

Sending Payments

There are multiple ways to get your payment to the Tax Office:

• Pay in person at the Tax Office during open hours.
• Mail your payment via the US Postal Service. Assume one week turnaround time on delivery, as mail usually goes from Warner down to the Manchester Processing and Distribution Center, then back up to Warner. The postmark will usually be placed on the envelope in Manchester, which could be days after mailing in Warner.
• Place the payment in an envelope through the secure mail slot located on the front door of the Town Hall. Please include the property address or Map & Lot.
• If the Tax Office is closed, but the Town Clerk Office is open, you may hand the payment to the Town Clerk for safe delivery. No other Town Hall offices are authorized to accept tax payments.

Tips

• If your payment is late, or likely to be late, please ask an employee at the Post Office to postmark your envelope for you. The USPS postmark is the date we use to calculate interest instead of the date of receipt.
• When sending payment, please include the bottom portion of your tax bill(s) or a note providing property identification, ideally the map and lot.
• If you wish to receive a receipt, please include a self-addressed stamped envelope with your payment.
• If full payment is not immediately possible, partial payment is encouraged.
• Prepayments in anticipation of future tax invoices are accepted.

Property Tax Billing Cycles

Property tax bills are sent out twice per year with due dates in July and December.

The first tax bill equals half (50%) of your total tax from the previous year, and acts as an interim payment while the Town awaits the new tax rate.

The new tax rate is set in October by the Department of Revenue Administration and the Select Board. It is based on voter-approved budgets of the Town and KRSD, County and State Education requirements, and other tax-related factors. Once the tax rate is set, the second tax bill is calculated as your current property assessment multiplied by the new tax rate, minus the amount of your first tax bill.

Escrow Accounts

As soon as the tax bills are generated, the Tax Office provides tax bill data to over 40 mortgage companies and credit unions.

Even if tax payments are covered by escrow accounts, the Tax Office sends tax bills to all property owners for their records. Please do not send in payment if your taxes are already covered by escrow.

If you wish to be notified when your escrow payment arrives, please let the Tax Office know. We are happy to call or email when payment arrives.

Interest on Overdue Payments

After the due date, property taxes incur interest. The rate of interest varies depending on the type of tax bill.

• 8% - Property taxes before lien proceedings (RSA 76:13)
• 14% - Property taxes after lien proceedings (RSA 80:69)
• 18% - Excavation, timber, and land use change taxes (RSAs 72-B:6; 79:4-a; and 79-A:7, II(d))

Tax Relief - Abatements, Assessments, Credits, Deferrals and Exemptions

By law, the Tax Collector does not have a role in assessing property, nor in levying or relieving taxes.

If you have any questions about your property assessment, tax relief programs, or any other matters regarding your property and the taxes associated with it, please contact the Assessing Office.

Copies of Tax Bills

During "Federal tax season" and throughout the year, if you need another copy of your tax bill, simply come visit or send us an email. A pdf file of your taxes will be promptly provided.

Taxes During Revaluation Years

Revaluations are done every five years. Warner properties are reassessed during years ending with 0 and 5. The next town-wide property revaluation is scheduled for 2030.

During revaluation years, the first property tax bill will not reflect the new assessed value and will still be calculated as 50% of the prior year taxes. The new property value, along with the new tax rate, will be used in the calculation for the second tax bill.

Additional Information and Links:

• Tax Abatement Forms:
  • General: PDF
  • Hardship: PDF, MS-Word
• NH Board of Tax and Land Appeals
• Tax Maps
• Assessing Department
• Change of Address Form
• Setting the Town Tax Rate

Please contact us if you have any questions.