COVID-19 Property Tax Payment Plan

Overview

As a result of the COVID-19 Pandemic, City officials, in conjunction with the NH Municipal Association, made a request of Governor Sununu to issue an emergency order to allow the City to enter into tax payment plans with property owners. This would provide some property tax relief to residents and businesses. The Governor issued Emergency Order #56 on June 25, 2020 allowing municipalities to enter into such agreements. 

The City has implemented a plan to allow for tax payment plans for the 2020 first and second half tax bills only. Property owners will need to apply for a tax payment plan. If approved, the statutory interest rate for overdue taxes would be reduced from 8% to 1% as long as the taxpayer makes all of the payments on time in accordance with the approved plan. 

On July 2, 2020, the Lebanon Board of Assessors approved a 30-day grace period in a reduction of the property tax interest rate. From July 2nd to August 2nd, 2020, all unpaid 2020 (1st half) property tax bills will only be charged 1% interest. This “grace period” will provide time for taxpayers to apply for the tax payment plan. 

Completed forms can be dropped off in the green mailbox with a City seal located at the side entrance of Lebanon City Hall (51 N. Park Street); emailed to finance@lebanonnh.gov; or mailed to: 

City of Lebanon
Finance Department
51 North Park Street
Lebanon, NH 03766

Application and Emergency Order

The taxpayer application as well as the Governor’s executive order available below.

Frequently Asked Questions

The following are answers to frequently asked questions about the COVID-19 Property Tax Payment Plan. 

Who can apply?
Any Lebanon property owner (commercial or residential) that has been affected by COVID-19 either by loss of business revenue, loss of employment, illness, etc.

What tax years can I use the payment plan for?
The payment plan can be used for property taxes billed from January 1 – December 31, 2020.

What is the interest rate I will be charged?
The property account will continue to accrue interest at 1% after the due date of the tax bill. 

Is there a grace period?
YES; beginning July 2nd to August 2nd there will be an interest percentage reduction to 1% annually on all unpaid 2020 property taxes. Effective August 3rd property taxpayers, who have not received an approved tax payment plan, will be charged 8% interest annually on any unpaid property taxes.

How long does the payment plan last?
The plan will not extend beyond April 30, 2021.

How far can I spread the payments out?
The City is currently offering monthly and quarterly plans but are open to discuss other options.

Can I pay the balance off early?
YES; there is no penalty for early payments or payment in full.

What happens if I miss a payment?
If you neglect to make a payment per the agreement, the plan will be automatically cancelled, you will be subject to any and all collection actions, including liens, and you will be ineligible to apply for future plans.

Can I apply this payment plan to taxes previously owed?
NO. The payment plan can only be used for taxes billed from January 1 – December 31, 2020.

If I owe previous years taxes, am I eligible to apply for the payment plan?
NO. You are ineligible to apply if property taxes are currently in arrears with the City of Lebanon.