CHAPTER Rev 3000
LAND AND COMMUNITY HERITAGE INVESTMENT PROGRAM RECORDING SURCHARGE
PART Rev 3001
DEFINITIONS
Rev
3001.01 “Corrective deed” means a deed which, without additional consideration,
confirms, corrects, modifies, or supplements a deed previously recorded.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.02 “Corrective discharge” means a
mortgage discharge which confirms, corrects, modifies, or supplements a
mortgage discharge previously recorded.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.03 “Corrective mortgage” means a
mortgage deed which confirms, corrects, modifies, or supplements a mortgage
deed previously recorded.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.04 “Deed” means any instrument by
which the real estate or interest in real estate is sold, granted, assigned, or
transferred, as described in RSA 78-B:4.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.05 “Mortgage” means any instrument by which the real estate or interest in
real estate is secured by a debt or other obligation and does not include
modifications of the mortgage, or assignment of the mortgage.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev 3001.06 “Mortgage
discharge” means any instrument by which the secured mortgage is fully
discharged and does not include partial discharges or partial releases.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.07 “Plan set” means each document
recorded under a plan for the same site and recorded simultaneously under the
same plan identifier.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.08 “Register of deeds” means the
register of deeds in each county.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3001.09 “State of New Hampshire” means
the state as an entity, all of the various agencies of the state, and all of
the various political subdivisions of the state including the various districts
such as village, school, or water districts.
Source. #12137, eff 3-22-17 (from Rev 3001.08)
Rev
3001.10 “Recording surcharge” means the
land and community heritage investment program surcharge pursuant to RSA
478:17-g, II.
Source. #12137, eff 3-22-17
PART Rev 3002
RECORDING SURCHARGE
Rev
3002.01 Documents Subject to
Recording Surcharge. The recording
surcharge shall be assessed for recording each of the following documents with
the register of deeds:
(a) Deeds, including:
(1) Warranty deeds, quitclaim deeds, foreclosure deeds,
sheriff’s deeds, deeds granting easements, conservation easements, manufactured
housing deeds, and deeds granting a right of way; and
(2) Any other
deed, including, but not limited to:
a. A transfer
of real estate, or any interest therein, through a foreclosure or by a deed in
lieu of foreclosure even in instances where the transferee and the
transferor are the same person or entity;
b. A sale,
granting or transfer of real estate, or an interest in real estate by a trustee
in bankruptcy; and
c. The transfer
of an exclusive interest in or right to take soil, gravel, minerals and the
like from another’s real estate;
(b) Mortgages;
(c) Mortgage discharges; and
(d) Plans or plan sets.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3002.02 Documents Not Subject to
Recording Surcharge. The recording
surcharge shall not be assessed for recording the following documents with the
register of deeds:
(a) Corrective deeds;
(b) Corrective mortgages;
(c) Corrective discharges;
(d) Corrective plans;
(e) Cemetery deeds;
(f) Deeds
to confirm the ownership of manufactured housing, if the manufactured housing
was transferred to the present owner before August 1, 1983;
(g) Deeds
to confirm the ownership of property acquired through devise or by the laws
regulating intestate succession and descent or by the death of any cotenant in
real estate held by joint tenancy;
(h) Modifications
of mortgages and assignments of mortgages; and
(i) Partial releases
or partial discharges of mortgages.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3002.03 Documents Involving the State
of New Hampshire. The recording
surcharge shall not be assessed for the recording of any documents in which the
state of New Hampshire is a party.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3002.04 Documents Involving the
United States Government.
(a) The recording surcharge shall not be assessed
for the recording of any documents in which the United States or any
instrumentality thereof, or a government corporation which is specifically
exempt from state or local taxation under the provisions of federal law, is a
party, including, but not limited to, the:
(1) Department
of Veteran's Affairs;
(2) Federal
Land Bank;
(3) Farmers
Home Administration;
(4) Department
of Housing and Urban Development;
(5) Branches of
the military;
(6) Federal
National Mortgage Association; and
(7) Government
National Mortgage Association.
(b) In instances where the exempt status of a
party is uncertain, the register of deeds shall:
(1) Request
evidence from the party that:
a. It is an
agency or instrumentality of the United States government; or
b. The party is
exempted from state and local taxation under the provision of federal law; or
(2) Advise the
department of the parties, and the book and page number of the recording.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3002.05 Amount of Recording Surcharge. The recording surcharge for each document
shall be the amount provided in RSA 478:17-g, II(a).
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3002.06 Party Liable for Recording
Surcharge. Pursuant to RSA 478:17-g,
II(a), the party liable for the recording surcharge shall be, in the case of a:
(a) Deed, the grantee;
(b) Mortgage, the grantor;
(c) Mortgage discharge, the person or
entity discharging the mortgage; and
(d) Plan, the primary owner shown on the plan.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3002.07 Refund Requests.
(a)
All requests for refund shall be submitted by the taxpayer in writing
to:
New Hampshire Department of Revenue Administration
PO Box 637
Concord, NH
03302-0637.
(b) All requests for
refund shall contain the following:
(1) A copy of
the original document for which the recording surcharge was paid showing, if
applicable, the indicia of payment of the recording surcharge affixed;
(2) An
explanation of the reason for the refund request;
(3) The
statutory authority under which the request is made;
(4) The
signature of each taxpayer requesting the refund;
(5) A copy of
the purchase and sales agreement, if any, with any amendments thereto, for the
transfer;
(6) A copy of
the closing document, if any, providing complete details of the amounts due to
and from the transferee and the transferor of the real estate; and
(7) Any other
documentation to prove a refund is owed to the party requesting the refund.
(c) The request for
refund shall be granted, provided the taxpayer's documentation indicates that
such refund is owed.
(d) Within 15
business days following the end of the month in which the department refunds a
recording surcharge, the department shall send Form DP-3LR, “Report of
Recording Surcharge Refunded,” to the register of deeds of the county in which
the property is located.
(e) No
recording fee, or other fee, shall be charged by the register of deeds to
either the department or to any party with respect to the recording of Form
DP-3LR.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
(formerly Rev 3003.03); amd by #12833, eff 7-25-19
PART Rev 3003
REGISTER OF DEEDS
Rev
3003.01 Insufficient Remittance. If the register of deeds is presented a
document to record and the accompanying remittance is insufficient to pay for
the recording surcharge, the register of deeds shall either:
(a) Record the document and advise the department
of the parties, and the book and page number of the recording; or
(b) Refuse to record the document.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3003.02 Payment to Department. The register of deeds shall:
(a) Upon payment of the recording surcharge,
affix indicia approved by the department to the document to indicate payment
before recording the document;
(b) Remit the recording surcharges collected to
the department monthly, in accordance with RSA 478:17-g, II(c); and
(c) Complete and file Form DP-4, “Monthly Report
of Taxes & Surcharge Fees Collected on Transfer of Real Property.”
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
amd by #12833, eff 7-25-19
PART Rev 3004 FORMS
Rev
3004.01 Form Availability. Forms may be obtained from the department:
(a) In writing to:
New Hampshire Department of Revenue Administration
PO Box 637
Concord, NH
03302-0637;
(b) In person;
(c) By calling the forms line at (603) 230-5001;
or
(d) On the department’s website at
http://revenue.nh.gov.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3004.02
Form DP-4, “Monthly Report of Taxes & Surcharge Fees Collected on
Transfer of Real Property.”
(a) The register of
deeds shall complete and file Form DP-4, “Monthly Report of Taxes &
Surcharge Fees Collected on Transfer of Real Property,” with the department on
or before the 10th day of the month following the month of collection.
(b) The register of
deeds shall attach the following forms to Form DP-4, if applicable:
(1) A Form DP-3LRC, “Summary, Report of
Additional Recording Surcharge Refunded or Collected”; and
(2) A completed Form DP-65S, “Credit Claim for
Recording Surcharge Indicia.”
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17;
amd by #12833, eff 7-25-19
Rev
3004.03 Form DP-3LR, “Report of
Recording Surcharge Refunded.”
(a) Within 15 business days following the end of
the month in which the department refunds a recording surcharge, the department
shall issue Form DP-3LR to the register of deeds of the county in which the
property is located.
(b) Upon receipt of Form DP-3LR from the
department, the register of deeds shall record Form DP-3LR.
(c) No recording fee, or other fee, shall be
charged by the register of deeds to either the department or to any party with
respect to the recording of Form DP-3LR.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3004.04 Form DP-3LC, “Report of Additional
Recording Surcharge Collected.”
(a) Within 15 business days following the end of
the month in which the department collects an additional recording surcharge,
the department shall issue Form DP-3LC to the register of deeds of the county
in which the property is located.
(b) Upon receipt of Form DP-3LC from the
department, the register shall record Form DP-3LC.
(c) No recording fee, or other fee, shall be
charged by the register of deeds to either the department or to any party with
respect to the recording of Form DP-3LC.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3004.05 Form DP-3LRC, “Summary,
Report of Additional Recording Surcharge Refunded or Collected.”
(a) Within
15 business days following the end of the month in which the department refunds
a recording surcharge, or collects an additional recording surcharge, the
department shall issue Form DP-3LRC to the register of deeds of the county in
which the property is located.
(b) The register of deeds shall attach a copy of
Form DP-3LRC to Form DP-4 for the month in which the register of deeds received
Form DP-3LRC.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17
Rev
3004.06 Form DP-65S, “Credit Claim
for Recording Surcharge Indicia.” To
claim a credit for erroneously issued indicia of payment of the recording
surcharge, or for non-sufficient funds, the register of deeds shall complete
and attach Form DP-65S to Form DP-4, filed pursuant to Rev 3004.02, for the
month in which the credit is claimed.
Source. #9437, eff 3-24-09; ss by #12137, eff 3-22-17;
ss by #12833, eff 7-25-19
APPENDIX
Rule |
Specific Statute the Rule Implements |
|
|
Rev 3000 |
RSA 478:17-g, II |