State laws / New Hampshire
New Hampshire tax sales: liens, deeds, rates & redemption
Quick answerNew Hampshire sells tax deeds for unpaid property taxes. Redemption: 2 years from execution of the real estate tax lien — redemption is available at any time before the tax collector gives a tax deed (RSA 80:69, 80:76); if the municipality refuses the deed, redemption can continue indefinitely with interest accruing Sales: No statewide investor sale date; towns/cities sell tax-deeded property after deeding, as authorized, as needed year-round. The older tax-sale procedure (RSA 80:19–80:42) is still on the books in some municipalities Governing law: N.H. RSA Title V, Chapter 80 (esp. §§ 80:58–80:89 for the tax lien procedure; §§ 80:19–80:42 for the older tax sale procedure).
Where to bid: mostly in-person — town/city public auction, advertised sealed bids, or broker listing under RSA 80:80municipality-specific, no statewide online platform
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a — New Hampshire does not sell tax lien certificates to investors as its standard procedure, so no investor rate applies; redemption of the municipal lien is at 14% per year owed to the municipality (RSA 80:69, as amended eff. Apr. 1, 2019) |
| Redemption period | 2 years from execution of the real estate tax lien — redemption is available at any time before the tax collector gives a tax deed (RSA 80:69, 80:76); if the municipality refuses the deed, redemption can continue indefinitely with interest accruing |
| When sales happen | No statewide investor sale date; towns/cities sell tax-deeded property after deeding, as authorized, as needed year-round. The older tax-sale procedure (RSA 80:19–80:42) is still on the books in some municipalities |
| Governing law | N.H. RSA Title V, Chapter 80 (esp. §§ 80:58–80:89 for the tax lien procedure; §§ 80:19–80:42 for the older tax sale procedure) |
| Investor notes | Unless a town votes otherwise, no investor buys anything when taxes go delinquent — the lien is executed to the municipality itself and, if unredeemed in 2 years, the collector deeds the property to the town, which may then sell it. A town may vote to auction its liens under RSA 80:80 II-a, but that is uncommon; outdated sources still quoting 18% predate the 2019 cut to 14%. |
Sources
- https://www.taxsaleatlas.com/new-hampshire/
- https://taxlien.io/rankings/
- https://www.nolo.com/legal-encyclopedia/what-happens-if-i-don-t-pay-property-taxes-in-new-hampshire.html
- https://legalclarity.org/new-hampshire-foreclosures-and-tax-lien-sales-what-to-know/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.