Hillsborough County, NH tax sales

County offices

County notes

• •Hillsborough County does not hold tax sales. Each town and city, including Manchester and Nashua, executes its own tax liens, takes a tax deed to itself after the 2-year redemption period, and later sells tax-deeded land by public auction or advertised sealed bid.
• •Nashua: the city is auctioning ten City-owned properties acquired by Tax Collector's deed (a detached condo, a manufactured home and eight vacant lots) on Friday, October 2, 2026 at 1:00 PM in the 3rd floor auditorium of City Hall, 229 Main Street.
• •Nashua: the property list, with addresses, tax map and lot numbers, assessed values and deposits, appears in the city's auction notice and on the JSJ Auctions listing for sale ID 2026-201.
• •Nashua: deposits are $10,000 for each home and $1,000 to $5,000 for lots, a 7.5% buyer's premium is due at closing, the balance is due within 30 days, and the city may reject all bids.
• •Nashua: questions about tax collections go to the Treasurer/Tax Collector's office at (603) 589-3190.
• •Antrim: the town has retained JSJ Auctions to sell four town-owned properties (a barn with attached building and three vacant or landlocked lots) at 66 Main Street, Antrim, on October 3, 2026 at 10:00 AM; the list appears on the JSJ Auctions listing for sale ID 2026-200.
• •Antrim: deposits run $1,000 to $10,000, a 10% buyer's premium applies, the balance is due within 30 days and all sales are subject to town confirmation.
• •Manchester: the Tax Collector deeds unredeemed property to the City of Manchester two years after the lien and posts city property offered for sale on its Tax Announcements list, which carried a Sheffield Road vacant lot and 555 Cedar Street in April 2026.
• •Manchester Tax Collector's Office: One City Hall Plaza, West Wing, (603) 624-6575, open Monday to Friday, 8:00 AM to 5:00 PM.
• •Other towns in the county publish no current tax-deeded property sale on their websites; contact each town's selectboard office or tax collector and watch local legal notices for auction or sealed-bid announcements.

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.

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