New Hampshire sells no tax lien certificates to investors. To buy a New Hampshire tax deed you bid on the property itself, at a county auction run by the town or city that took the tax deed, acting through its governing body. Review the sale terms, deed and applicable law to confirm the property interest conveyed.
Each step below is drawn from New Hampshire statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? There is no certificate step in New Hampshire. You bid on the property itself, so the money is at risk on the parcel from day one and the research has to happen before the auction, not after. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Property tax not paid on or before December 1 after its assessment draws interest at 8 percent a year from that date; where a tax bill goes out on or after November 2 and before April 1, interest starts 30 days after the bills are mailed, and the collector states the start date on the bill. From December 1 the real estate is subject to the tax lien procedure in any town or city that has adopted RSA 80:58 to 80:86. The collector sends the owner at least 30 days' notice by certified or registered mail stating the last date and time payment will be accepted and the amount of tax, interest and costs, and executes the lien to the municipality the day after that deadline. The lien covers a 100 percent common and undivided interest in the parcel, is reported to the county register of deeds within 30 days, and has priority over all other liens. The municipality notifies recorded mortgagees within 60 days of execution; without that notice the lien process is void as against the mortgagee. Understand this before you commit any money.
Know when the redemption right ends
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. To redeem while the right lasts, the owner pays the recorded lien amount, plus interest at 14 percent a year on the whole recorded lien from the date of execution to payment in full (on the unpaid balance where partial payments were made), plus redemption costs and the costs of identifying and notifying mortgagees, plus any later taxes the lienholder paid with 14 percent a year interest from each payment, plus the notice fees of 80:77 and 80:77-a where deeding notices have gone out. Once that right ends, paying the old taxes no longer redeems the parcel, so the redemption deadline and the auction date fall on different days: check both.
Learn what sends a parcel to the auction
The land must first be DEEDED TO THE TOWN: the collector executes the tax deed to the lienholder two years after the lien was executed if it has not been redeemed, after mailing 30 days' notice to the current owner and to each mortgagee (80:76, 80:77, 80:77-a). The governing body may refuse the deed for environmental liability or other stated reasons, in which case the lien and the owner's right to redeem continue indefinitely and no sale follows (80:76 II, II-a, III). Once the town holds the deed, it may convey the land only if the annual town meeting (by majority vote) or the city council has authorized the governing body to do so, for one year or 'indefinitely, until rescinded' (80:80 I, IV); a town may also vote to keep the land for public use (80:80 V), and nothing obliges it to sell (80:91). At least 90 days before offering the land, the town must send the former owner, and any mortgagee notified of the deed, a certified-mail notice of the terms of the offering and the right to repurchase (80:89 I). The execution of the tax lien and the tax deed to the town are NOT investor sales; see lien.zero_bid_rule. The governing body may set a minimum amount for each property and the terms and conditions of sale (80:80 II). No statute ties the minimum to the taxes owed, and some towns set none.
Bid at the tax deed auction
The town or city that took the tax deed sells the property at public auction to the highest bidder. No statewide deposit rule; the governing body sets deposit, registration and payment terms under 80:80 II. Read the town's terms of sale. Not fixed by statute; set in each town's terms of sale.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
Buying tax deeds in New Hampshire: common questions
How do you buy a tax deed in New Hampshire?
Can you buy New Hampshire tax deeds online?
More New Hampshire answers, including redemption and statute detail, are on the New Hampshire tax sale FAQ.
New to this? Start with tax lien vs tax deed and the full New Hampshire walkthrough, then value a parcel with the due diligence guide.
Steps verified Sep 28, 2026 against New Hampshire statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.