Hillsborough County, NH tax sales

Local 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.
• •Manchester: liens accrue interest at 14% per year, and two years after the lien the Tax Collector deeds unredeemed property to the City of Manchester after a title search and notice to owners and mortgagees.
• •Manchester: the city sells tax-deeded land through real estate broker listings; its Tax Announcements page linked PrimeMLS listings for 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.
• •Nashua: the city auctioned ten properties acquired by Tax Collector's deed through JSJ Auctions on October 2, 2026, with deposits of $1,000 to $10,000 per property and a 7.5% buyer's premium. Watch the city's news page and JSJ Auctions for the next sale.
• •Nashua: questions about tax collections go to the city's Tax Collections office at (603) 589-3190.
• •Other towns in the county post no current tax-deeded property sale; contact each town's selectboard office or tax collector and watch local legal notices for auction or sealed-bid announcements.
• •Former owners may hold a repurchase right for up to 3 years after the tax deed if the town sent no 90-day notice (RSA 80:89), so check the notice status on any parcel.

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. These sections were last amended in 2016, and no act of the 2023 through 2026 sessions changes them after Tyler v. Hennepin County (2023), so the three-year cutoff and the 10 percent penalty remain in the statute.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 80:80N.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

What the deed conveys: No action may contest the lien's execution or the collector's deed after 10 years from the deed's recording (80:78), so a title examiner will look closely at the notice steps within that period: without the mortgagee notices of 80:65 and 80:66, no collector's deed based on the lien is valid against the mortgagee. After the tax deed the town may treat the land as its own (80:91). The statute does not prescribe what warranties, if any, the town's deed carries; read each town's terms, and order a title search and budget for a possible quiet-title action.N.H. RSA 80:78, no action to contest the lien or collector's deed after 10 years from the deed's recordingN.H. RSA 80:78Verified Sep 28, 2026 See the due diligence guide.

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