New Hampshire tax sale FAQ

Does New Hampshire sell tax lien certificates?

No. The town or city tax collector executes the tax lien to the municipality itself, and only the municipality, the county or the state may hold it. A town may vote to auction its liens during the redemption period under RSA 80:80 II-a, but that is a local option and uncommon.N.H. RSA 80:63, except under 80:80 II-a only the municipality, county or state may acquire a tax lien on land and buildingsN.H. RSA 80:63Verified Sep 28, 2026

How long is the redemption period in New Hampshire?

Two years from the execution of the tax lien. Redemption stays open until the collector deeds the land to the town, which requires 30 days' notice to the owner and mortgagees. If the town refuses the deed, the right to redeem continues indefinitely.N.H. RSA 80:76, collector's deed to the lienholder after 2 years from execution of the lien; the town may refuse the deedN.H. RSA 80:76Verified Sep 28, 2026

What interest does a New Hampshire tax lien carry?

14 percent a year on the whole recorded lien from the date of execution, plus 14 percent a year on any later taxes the lienholder paid. The lienholder is normally the town, so that interest is paid to the town, not to an investor.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

How do I buy tax-deeded property in New Hampshire?

Watch each town or city, not the county. After a town takes a tax deed and has authority from town meeting or its council, it sells the land by public auction or advertised sealed bids, at a minimum and on terms its governing body sets, or by another method such as a broker listing. Deposits and payment deadlines are in each town's terms.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

Can the former owner get the property back before the town sells it?

Yes. At least 90 days before offering the land, the town must notify the former owner, who may give notice of intent to repurchase within 30 days and then pay all back taxes, interest, costs and a penalty of 10 percent of assessed value (waived for a former principal residence). The right ends three years after the tax deed is recorded.N.H. RSA 80:89, 90 days' notice to the former owner before a municipal offering and a right to repurchase for up to 3 years after the deedN.H. RSA 80:89Verified Sep 28, 2026

What happens to the money when a town sells tax-deeded land for more than is owed?

The town keeps its back taxes, interest, costs and the statutory penalty, and pays the excess into the county superior court within 60 days of settlement for the former owner and lienholders to claim, or pays a single easily located owner directly. That duty ends three years after the tax deed is recorded.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

Do I pay transfer tax when I buy from a town?

Generally yes. The real estate transfer tax is $.75 per $100 of the price for the buyer, with a $20 minimum at $4,000 or less. The exemptions cover a transfer to a town and a collector's deed after a tax sale, not a town's sale of its tax-deeded land.N.H. RSA 78-B:1, real estate transfer tax of $.75 per $100 of price, $20 minimum at $4,000 or lessN.H. RSA 78-B:1Verified Sep 28, 2026

Ready to act on these rules? Follow how to buy New Hampshire tax deeds for the registration, bidding, and post-sale sequence in order.