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