NH
The investor buys a lien on the property. The owner keeps title and can redeem by paying the lien plus interest or penalty.
Sale type
Tax lien
Redemption
24 mo
Interest / penalty
Flat rate · 14%
Sale timing
Annual
Rules in plain English
Sale type
Tax lien
The investor buys a lien on the property. The owner keeps title and can redeem by paying the lien plus interest or penalty.
N.H. Rev. Stat. Ann. § 80:61
“The collector shall execute to the municipality, county or state only a 100 percent common and undivided interest in the property and no portion thereof shall be executed in severalty by metes and bounds”official source ↗
Redemption period
24 mo
24 months (2 years)
N.H. Rev. Stat. Ann. § 80:76
“The collector, after 2 years from the execution of the real estate tax lien, shall execute to the lienholder a deed of the land subject to the real estate tax lien and not redeemed”official source ↗
Interest / penalty
Flat rate · 14%
14% flat per year.
N.H. Rev. Stat. Ann. § 80:69
“with interest at 14 percent per annum upon the whole amount of the recorded lien from the date of execution to the time of payment in full”official source ↗
Bid method
Not documented
Not documented
N.H. Rev. Stat. Ann. § 80:63
“only a municipality or county where the property is located or the state may acquire a tax lien against land and buildings for unpaid taxes”official source ↗
Sale schedule
Annual
Sales are held about once a year.
N.H. Rev. Stat. Ann. § 80:59
“in case all taxes against the owner shall not be paid in full on or before December 1 next after its assessment”official source ↗
Bidder process
- 01Watch for the collector's notice of sale, posted in two or more public places in the town at least 25 days before the sale, stating the owner, the property, the tax, interest, costs and fees and the place, day and hour of the sale (RSA 80:21)
- 02Confirm the town has not adopted the alternate real estate tax lien procedure; if it has, tax sales to private individuals are prohibited and only the municipality, county or state may acquire the lien (RSA 80:20-a)
- 03Bid at the public auction held in a public place in the town where the land lies, between 10:00 a.m. and 6:00 p.m., offering the percentage of the common and undivided interest in the whole property that you are willing to accept for the unpaid tax, interest and costs (RSA 80:24)
- 04Pay the money due to the conducting collector or tax sale agent at the sale (RSA 80:25)
- 05Note that a town, county or the state may also bid as a purchaser at the sale (RSA 80:26)
- 06If the owner redeems, the collector gives a receipt and pays the money over to you on demand (RSA 80:34)
- 07If the land is not redeemed, receive a deed from the collector after two years from the sale (RSA 80:38)
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- at the tax sale: the tax sale agent's duty is to conduct the sale and receive all money due from the purchasers at the tax sale (RSA 80:25)
- Payment methods
- unknown
- Residency required
- Not documented
- A town, county or the state may be a purchaser at any sale of lands for the payment of taxes (RSA 80:26)
- In a municipality that has adopted the alternate real estate tax lien procedure (RSA 80:58-86), tax sales to private individuals are prohibited and only the municipality, county or state may acquire the lien (RSA 80:20-a)
RSA 80:21
“The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale, exclusive of the day of posting and the day of the sale, in which shall be stated the name of the owner or of the person to whom the same was taxed, the description of the property as recorded by the selectmen, the amount of the tax, interest due thereon and costs and fees incident to advertising and posting, and the place, day and hour of the sale.”official source ↗
RSA 80:24
“Every such sale shall be at auction for the percentage of the common and undivided interest in the whole property that a bidder is willing to offer for the unpaid tax, interest and costs due thereon. No portion of the property shall be sold in severalty by metes and bounds. The sale shall be held in some public place in town where the land is situate and between the hours of 10:00 a.m. and 6:00 p.m.”official source ↗
RSA 80:25
“Such appointee shall be sworn to the faithful performance of his duty which shall be to conduct the sale, receive all money due from the purchasers at the tax sale and to deliver the same to the town or city treasurer, taking his receipt therefor, and to make report of the sale to the register of deeds within 15 days thereafter.”official source ↗
RSA 80:26
“Any town or county or the state may be a purchaser at any sale of lands for the payment of taxes.”official source ↗
RSA 80:34
“Upon each payment or tender, the collector shall give a receipt therefor, and shall pay over the money so paid or tendered to the purchaser upon demand.”official source ↗
RSA 80:38
“The collector, after 2 years from the sale, shall execute to the purchaser, his heirs or assigns, a deed of the land so sold and not redeemed.”official source ↗
RSA 80:20-a
“In any town or city which adopts the provisions of RSA 80:58-86 for a real estate tax lien procedure as provided in RSA 80:87, the provisions of RSA 80 relative to tax sales shall not apply. In such municipalities, only a municipality, county, or the state where the property is located may acquire a tax lien against land and buildings for unpaid taxes, and tax sales to private individuals shall be prohibited.”official source ↗
Notes
Town/city executes tax lien to itself (RSA 80:58-86), 14%/yr redemption interest (RSA 80:69); collector deed to municipality after 2 years. | Prose: municipal tax lien (municipal foreclosure) | 14% per annum on the recorded lien from date of execution to payment (RSA 80:69) | 2 years from execution of the real estate tax lien (RSA 80:76) | n/a - only the municipality, county, or state may acquire the tax lien; no competitive investor auction (RSA 80:63) | after December 1 following assessment (lien executed after Dec 1)