The New Hampshire Supreme Court recently ruled on a significant property tax case involving Wisarat Manutsom, trustee of the Farley Road Realty Trust, and the Town of Hollis. The court's decision, issued on July 17, 2026, addresses the adequacy of notice provided to property owners regarding tax deeds and liens. This ruling impacts how municipalities across the state must communicate with property owners about unpaid taxes.
The case arose when the Town of Hollis took ownership of a property due to unpaid taxes. Manutsom claimed that the Town violated her due process rights by failing to provide sufficient notice before taking the property. The court's decision is crucial as it clarifies the legal obligations of local governments when notifying property owners about tax-related actions.
Wisarit Manutsom is the trustee of the Farley Road Realty Trust, which owned the property in question since at least 2008. The Town of Hollis initiated action against the Trust due to unpaid property taxes. The dispute escalated after the Town sent several notices regarding the unpaid taxes to various addresses provided by Manutsom, but many of these notices were returned as undeliverable. Eventually, the Town executed a tax deed, transferring ownership of the property to itself.
Manutsom argued that the Town's notice was inadequate, violating her rights under the Fourteenth Amendment. The case reached the New Hampshire Supreme Court after the trial court granted summary judgment to the Town, ruling that the notices sent were sufficient. Manutsom appealed this decision, leading to the court's review.
The court ruled that the Town's efforts to notify Manutsom about the impending tax deed were insufficient. The justices pointed out that after the Town's mailed notices were returned undeliverable, it failed to take additional reasonable steps to notify her, such as sending an email. The court quoted from a previous ruling, stating, "due process requires the government to provide adequate notice of the impending taking." The court emphasized that the Town's actions did not meet the constitutional requirements for notice before taking private property.
Judge Donovan, writing for the court, noted that the Town's post-deed notices sent after the property had been taken did not constitute adequate notice. The court reversed the trial court's decision regarding the Town's notice of the tax deed and remanded the case for further proceedings to determine an appropriate remedy.
However, the court upheld the trial court's ruling regarding the Town's notice of the 2018 tax lien. The justices found that the Town's use of the addresses provided by Manutsom was reasonably calculated to inform her of the impending lien. The court concluded that the Town had fulfilled its obligation in this instance.
This ruling has significant implications for how municipalities in New Hampshire must handle property tax notifications. It reinforces the need for local governments to ensure that property owners receive adequate notice before taking action on properties due to unpaid taxes. The decision may also set a precedent for future cases involving property tax notices and due process rights.
Moving forward, the Town of Hollis will need to reassess its notification procedures to comply with the court's ruling. This case highlights the importance of clear communication between local governments and property owners, particularly regarding financial obligations like property taxes.
As for what’s next, the Town may consider its options for appealing the court's decision regarding the tax deed notice. Additionally, there may be related cases pending that could further clarify the legal standards for property tax notifications in New Hampshire.