MS-61 Report

The MS-61 Report was created by the Department of Revenue in order to comply with RSA 41:35 which states, “...The collector shall make a written report to the town at the end of each fiscal year which shall contain the amount of the taxes committed to him or her to collect; the amount of taxes collected, together with interest thereon; the amount of discounts allowed; the amount of taxes abated; the total amount of uncollected taxes; and an account of all sales of real estate to collect taxes....".

 

This is a summary of all the work you processed in the Tax Collect system throughout the current fiscal year and it is a cumulative report, which means it starts capturing information at the beginning of the fiscal year and will summarize of all the work you processed up to the date you view the report. For example, if you are on a January to December fiscal year (see Fiscal Year) and you view the report on April 20th, the report will show the activity from 01/01/xxxx to 04/20/xxxx.

 

The MS-61 purpose, as with the Collection YTD (see Collection YTD Report), is to show the activity for a fiscal year. Therefore, it must be balanced and printed at the end of your fiscal year. There are multiple reports that will assist you in proving the figures on the MS-61 (see Balancing the MS-61 Report for a listing of reports). The main difference between the MS-61 and the Collections YTD, is how DRA wants amounts categorized. For example, on the Collections YTD, the liened amounts are posted under the Collected Principal and Interest columns. On the MS-61, the principal paid by the lien is listed as one amount on Page 2 | Remitted To Treasurer | Converted to Liens (Principal Only).

 

The DRA requires that municipalities submit the MS-61 electronically using a fillable PDF form provided by the DRA. Rather than forcing you to manually complete the PDF, Avitar Tax Collect enables you to easily export the MS-61 report information to an XML file. You can then import the XML file to populate the DRA’s fillable PDF and submit it electronically to the DRA. See Generating and Submitting the MS-61 for complete instructions on creating the MS-61.