MERRIMACK — Two Republican candidates are squaring off for the newly formed District 11 state senate seat, and the race is beginning to heat up with just a week left before the primary election.

The question is whether Senate President Peter Bragdon, of Milford, will be able to keep his seat, or whether a Merrimack town councilor, Daniel Dwyer, will oust him on the November ballot.

The fight for the GOP nomination has been spirited. While both candidates claim the race has not been contentious, Dwyer, 49, has written on his blog that Bragdon has taken “tens of thousands of dollars from special interest donors,” although Bragdon maintains it is money from campaign supporters.

In a recent letter to the editor in another publication, Bragdon, 49, contends that Dwyer voted with the Democrats more than 80 percent of the time during his term as a state representative, failing to mention that Dwyer was a Democrat at the time.

Adding to the fire, the Union Leader was provided with a detailed file last week that highlights seven previous tax liens on properties owned by Dwyer in the past seven years, information that was confirmed by the Hillsborough County Registry of Deeds.

Dwyer, who admits that he told a small crowd gathered for a recent Merrimack GOP Committee fundraiser that he never had an tax liens, stressed that he thought the question was referring to tax liens based on foreclosures.

“I've bought and sold a lot of real estate. There are all kinds of tax bills,” Dwyer explained last week. “But I've never been brought to court over not paying, and I've never even been close to bankruptcy.”

While three of the tax liens were paid off by Dwyer a month after being issued, one lien was paid off three months later, another 10 months later and the remaining two — totaling $1,000 for a piece of property owned in Manchester — were paid off two years after being issued.

Dwyer explained that the financial setback associated with a tax lien is sometimes low enough that he can keep another investment that could possibly return more money, and then repay the lien shortly thereafter.

“It was a business decision,” said Dwyer, contending he has never been delinquent on paying his taxes. “How important is a tax lien, especially if it is just one month late? I've got nothing to hide, but I do think there are more important things to talk about between me and Bragdon.”

When asked about Dwyer's tax lien history, Bragdon said that while it is not illegal, and that it may be the practice of some businessmen, that doesn't necessary make it right or ethical.

“It is a slap in the face to those who pay their taxes on time,” said Bragdon.

“This is what people dislike about politicians. We are electing people who are responsible for setting what our taxes are going to be, and we want to make sure that they are playing by the same rules.”

Furthermore, Bragdon said the question that was raised at the fundraiser on August 20 was clear — whether either of them ever had any liens for not paying their taxes.

“The question was very clear. I don't know how he could misunderstand it,” added Bragdon.

Dwyer said last week he is the outsider in the race, but that he has been working hard to get his name out there in the other communities in the district, including Milford, Amherst and Wilton.

“I am going to win. I am going to surprise everybody in this state,” said Dwyer. “I have been grassroots, and I have been seen. Those people are going to go into the booth, and Dwyer is a name that will not sound foreign to them.”

Dwyer, a real estate developer since 1995, has been a member of the town council since 2010. Previously, he served as a state representative from 1984 to 1986.

Because of the newly formed senate district, Dwyer said it is crucial that Merrimack will have about 47 percent of the people voting.

“It is a powerful district now,” he said, adding his top priority is to prevent a sales or income tax from being levied on New Hampshire residents. “We need more conservatives in Concord to make sure our fight is fought.”

If elected, Dwyer would also like to address the unfair burden placed on Merrimack residents because of all the turnpike tolls located in town. Dwyer said he wants to take down all of the Merrimack tolls.

Bragdon, 49, was elected to the state Senate in 2004 and currently serves as senate president. Last week, Bragdon said the campaign has been cordial, saying there have not been any real contentious issues between the two Republicans.

In response to his opponent's comments about winning the election, Bragdon said most candidates are optimistic.

“I think everybody thinks that they are going to win, but there is always one person who is going to be disappointed the day after the election,” said Bragdon, adding he hopes it won't be him.

Bragdon has met with rotary clubs and taxpayer groups, and had planned to spend part of his weekend putting up signs and participating in the Labor Day parade in Milford.

“I am looking forward to the primary,” said Bragdon. “I want to focus on the important issues — taxes, jobs and the economy.”

Bragdon is the former president of Achieve! Technology, an Amherst software company, and currently serves as a member of the Milford School Board. Bragdon also opposes a sales or income tax, says he will try to find a way to decrease the toll burden for Merrimack residents, and is committed to reducing the tax burden for small businesses.

Each candidate has received endorsements from various Merrimack officials. State Rep. Dick Hinch and former state Rep. Maureen Mooney have both endorsed Bragdon.

Dwyer is receiving support from state Rep. Lenette Peterson, and former town councilors Dave Yakuboff and Dave McCray.

khoughton@newstote.com