Coös County, NH tax sales

County offices

County notes

• •Coös County holds no tax sale; the City of Berlin and each town take land by tax deed and sell it on their own schedule.
• •Berlin: the city sells land it took by tax deed. Sign up on the city website for Tax Deeded Property Notices to receive an email when tax-deeded properties become available; that notice is where Berlin's list reaches buyers.
• •Berlin: the City Council discussed the sale of tax-deeded properties acquired in 2022 at its May 18, 2026 work session and properties acquired in 2023 at its September 9, 2026 work session, both in non-public session with no votes taken. No Berlin sale date has been announced.
• •Berlin: the Tax Collector is at City Hall, 168 Main Street, Berlin, NH 03570, phone 603-752-6350, open Monday through Friday 8:30 am to 4:30 pm.
• •Northumberland (Groveton): the Town Clerk/Tax Collector listed a tax lien execution on April 24, 2025 and a tax deed execution on May 1, 2025. These transfer liens and deeds to the town and are not public sales. The office is at 19 Main St, Groveton, NH 03582, phone 603-636-1450 ext. 2 or 3.
• •Columbia: the Board of Selectmen has sold tax-deeded land by accepting a written purchase offer ($18,000 for a Marsh Road parcel in June 2021) and accepted a tax collector's deed on about 9 acres on Fish Pond Road in July 2025. Columbia posts no sale list; ask the selectmen's office about town-owned land.
• •Colebrook: the Tax Collector is at 17 Bridge Street, Colebrook, NH 03576, phone 603-237-4142. The town posts no tax-deeded sale list; ask the office whether any town-owned land is being offered.
• •Lancaster, Gorham, Whitefield, Jefferson, Carroll, Dalton, Randolph, Shelburne, Milan, Dummer, Errol, Stark, Stratford, Pittsburg, Clarksville, Stewartstown and the county's other towns publish no tax-deeded sale date or list on their town websites. Call the town's selectboard office and watch local legal notices for an auction or sealed-bid offering.

New Hampshire rules

Redemption

Redemption is open until the collector's deed is given, which cannot happen before two years from the lien's execution and requires 30 days' prior notice to the owner and mortgagees. Partial payments are accepted and are refunded if the deed issues before full redemption. If the town refuses the tax deed, the right to redeem continues indefinitely with interest still running. Once the deed issues, redemption ends; the former owner keeps only the repurchase right of 80:89, which is not redemption and costs more.N.H. RSA 80:69, redemption before the collector's deed at 14 percent a year on the whole recorded lienN.H. RSA 80:69Verified Sep 28, 2026

Deed deposit

No statewide deposit rule; the governing body sets deposit, registration and payment terms under 80:80 II. Read the town's terms of sale.N.H. RSA 80:80, town or city disposal of tax liens and tax-deeded property: vote required, public auction or advertised sealed bids, minimums and terms set by the governing bodyN.H. RSA 80:80Verified Sep 28, 2026

Surplus proceeds

For land acquired by tax deed, the town may keep from the sale only its 'back taxes, interest, costs and penalty' (80:88 I), defined in 80:90 to include the unpaid taxes and interest, the taxes and interest that would have accrued while the town owned the land, statutory fees, the town's legal costs, its costs of owning and selling the land (insurance, maintenance, repairs, marketing), and a penalty equal to 10 percent of the assessed value at the date of the tax deed, adjusted by the equalization ratio. Any excess must be paid into the superior court for the county within 60 days of the buyer's settlement by a bill of interpleader naming the former owners and everyone with a recorded interest; the court divides it by ownership and lien interests at the time of the tax deed, and money no one validly claims goes to the town. Where there were no record lienholders and the owners are easily identified and located, the town pays them directly without a court filing. The town's duty to distribute proceeds, and the former owner's repurchase right, end three years after the tax deed is recorded (80:89 VII), so a sale made later than that owes nothing under 80:88.N.H. RSA 80:88, municipal recovery from a tax-deeded sale limited to back taxes, interest, costs and penalty; excess paid into superior court by interpleaderN.H. RSA 80:88Verified Sep 28, 2026

Governing statute

N.H. RSA 76:13N.H. RSA 76:13, 8 percent a year interest on property taxes unpaid after December 1 (or 30 days after a late bill)N.H. RSA 76:13Verified Sep 28, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full New Hampshirerules and every county →