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Tax Sale Atlas

New Hampshire tax sales

New Hampshire redemption period

New Hampshire redemption: 2 years from the execution of the real estate tax lien, until the collector deeds the land to the lienholder. Tax Sale Atlas holds this for all 10 New Hampshire counties, read from N.H. RSA 76:13 and checked Sep 28, 2026.

In New Hampshire, redemption runs before the sale: the owner can pay what is owed and keep the parcel out of the auction until the deadline below. Here is when it closes, who can redeem, and what they pay.

The short answer

2 years from the execution of the real estate tax lien, until the collector deeds the land to the lienholder

New Hampshire runs 5 different redemption windows

Which one applies is decided by the parcel, not by the state, so read the condition before trusting the headline figure.

New Hampshire redemption windows by parcel condition
When it appliesHow longAfter the sale
Standard case: a town or city using the RSA 80:58-86 lien procedure executes the lien to itself.days approximates two calendar years; redemption actually remains open until the deed is executed, which is at least 30 days after notice and may be later.N.H. RSA 80:69, 80:762 years from execution of the lien, until the collector's deedPaid to the tax collector, who pays it over to the lienholder. If not redeemed, the collector deeds the land to the town after 30 days' notice.
Lien transferred by the town to a private buyer during the redemption period, in a town that voted 80:80 II-a authority.Uncommon; exists only where the town has voted it.N.H. RSA 80:80 II-a2 years from execution of the lien, until the collector's deedThe transfer does not change the owner's right to redeem or make partial payments; the buyer, as lienholder, receives the redemption payment and takes the collector's deed if the lien is not redeemed.
The town's governing body refuses the tax deed (environmental liability or other stated risk).N.H. RSA 80:76 II, II-a, IIIno fixed deadlineThe lien keeps its priority and interest keeps running; the town may enforce by suit, and may later instruct the collector to issue the deed after new notices.
A town or city that has NOT adopted the lien procedure and still holds a collector's tax sale under RSA 80:20-57, where bidders compete by taking the smallest undivided percentage of the parcel for the taxes due.Believed rare; no primary list shows which towns, if any, still use tax sales. Confirm with the town's tax collector.N.H. RSA 80:24, 80:32, 80:382 years from the tax sale, until the collector's deedThe redeeming party pays the amount of the sale plus 14 percent a year on it from the sale; if not redeemed, the collector deeds the purchased interest to the buyer.
After the tax deed to the town: the former owner or an unredeemed mortgagee seeks the land back.The price is all back taxes, interest, costs and a penalty of 10 percent of assessed value (waived for a former principal residence), not the redemption amount.N.H. RSA 80:89, 80:90none (a repurchase right, not redemption, ending 3 years after the tax deed is recorded)Notice of intent within 30 days after the town's 90-day pre-offering notice, or at any time within 3 years of recording if no notice came, then full payment within 30 days.

How the clock works

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.

Who can redeem

Any person with a legal interest in the land. A part owner whose share is separately recorded may redeem that share alone.

What the owner pays to redeem

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.

What sends a parcel to the sale

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.

In New Hampshire the owner's ordinary redemption right closes before the sale rather than running against the winning bidder; check the rule above for any exception, and note that a federal tax lien can carry its own 120-day IRS redemption right. See how redemption periods work across states. Winning the tax deed sale still does not convey marketable title on its own, so budget for a quiet title action.

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.

See New Hampshire counties

Redemption is statewide, but sale dates and platforms are set county by county.