Merrimack County, NH tax sales

Local offices

County notes

• •Merrimack County has no county-run tax sale; each of its towns and the cities of Concord and Franklin sells its own tax-deeded property.
• •Concord: the city can take a property by deed two years after the lien execution date. Its Treasurer/Tax Collector is at 41 Green Street (603-225-8540).
• •Concord sells through James R. St. Jean Auctioneers. Its last completed multi-property sale was Friday, January 26, 2024 at 2 PM at the City Wide Community Center, 14 Canterbury Road, where six tax-deeded properties were offered. The property list appeared in the city's auction notice.
• •Concord's terms at that sale were a non-refundable deposit of $2,500 to $5,000 per property, the balance due in 30 days, a 7.5% buyer's premium, a quitclaim deed and City confirmation. A single-property Concord auction set for April 23, 2026 was cancelled.
• •Pittsfield: the town auctioned a tax-deeded riverfront ranch on the premises at 13 Barnstead Road on Saturday, July 11, 2026 through James R. St. Jean Auctioneers. Terms were a $10,000 deposit, the balance in 30 days, a 10% buyer's premium and a quitclaim deed; the property list and contract are in the bidders packet.
• •New London: a tax-deeded home at 157 Pingree Road was offered at auction on June 13, 2026 at 10 AM through James R. St. Jean Auctioneers. Terms were a $10,000 non-refundable deposit, the balance in 45 days, a 10% buyer's premium and a deed without covenants.
• •Bradford: NH Tax Deed & Property Auctions offered five town-owned parcels on Saturday, June 27, 2026 at Bradford Town Hall, 75 West Main Street. The absolute auction had no minimum bid, and the parcel list is on the auctioneer's Bradford sale page.
• •Hooksett: the town offered 15 properties on Saturday, October 18, 2025 at Hooksett Memorial School, 5 Memorial Drive, through NH Tax Deed & Property Auctions. The absolute auction had no minimum bid.
• •Sutton: the town offered 11 properties (two homes and nine vacant parcels) on Saturday, July 26, 2025 at Pillsbury Memorial Hall, 93 Main Street, through NH Tax Deed & Property Auctions.
• •At NH Tax Deed & Property Auctions sales, registration opens at 10 AM and bidding starts at 11 AM. Bidders post a $1,000 deposit and pay at least 10% of the price at the sale. Closing is within 30 days, with a 10% buyer's premium. Its sale pages describe a live auction with online and absentee bidding available, and each sale's property list is on its town page.
• •Allenstown, Andover, Boscawen, Bow, Canterbury, Chichester, Danbury, Dunbarton, Epsom, Franklin, Henniker, Hill, Hopkinton, Loudon, Newbury, Northfield, Pembroke, Salisbury, Warner, Webster and Wilmot have no scheduled tax-deeded property sale on record. Contact each town's tax collector or selectboard and watch the auctioneer calendars for new sales.

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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