Rockingham County, NH tax sales

Local offices

County notes

• •Rockingham County holds no tax sale. Each town or city takes tax-deeded land through its own tax collector and sells it on its own date, by public auction or advertised sealed bid.
• •Derry will auction a town-owned three-bedroom home at 39 Redfield Circle (Tax Map 9, Lot 30-76, 1.08 acres) on site on Friday, October 23, 2026 at 3:00 PM, with registration from 2:00 PM, through JSJ Auctions of Epping. Terms are a $15,000 non-refundable deposit at the sale, the balance plus a 10 percent buyer's premium within 30 days, conveyance by quitclaim deed, and sale subject to Town confirmation. The notice is on the Derry Tax Collector's Town Tax Deeded Property Auction page (Derry Municipal Center, 14 Manning Street, 603-432-6106).
• •A September 15, 2026 Derry Town Council item asked the Council to waive tax deeds on 37 properties with 2023 liens because of liability risk or undesirable obligations, so those parcels would not reach a town sale unless the town later deeds them.
• •Candia offered nine town-owned land parcels at a live auction on Saturday, November 8, 2025, at the Candia Town Offices, 74 High Street, with no minimum bid, a 10 percent buyer's premium, and online and absentee bidding through NH Tax Deed & Property Auctions. The parcel list and property packets are on the auctioneer's Candia auction page.
• •In March 2026 the Candia Board of Selectmen discussed a follow-up sale of about 15 more parcels once the auctioneer confirms the town's interest in them, without committing to a date. Ask the Candia Selectmen's office whether a sale is scheduled.
• •Hampstead offered a 0.80 acre commercial lot at 586 Route 111 (Tax Map 12, Lot 119) on Saturday, August 23, 2025, at Hampstead Town Hall, 11 Main Street, as an absolute auction with a 10 percent buyer's premium. The property list is on the auctioneer's Hampstead auction page.
• •East Kingston has a town-owned property auction listed as upcoming with NH Tax Deed & Property Auctions, with no date announced. Watch the auctioneer's upcoming auctions list for the date and property list.
• •The same auctioneer ran earlier Rockingham town sales in Sandown on March 18, 2023 and Northwood on October 16, 2021.
• •In Londonderry the Town Council authorizes each sale. Its agendas sought authority to sell tax-deeded homes at 367 Mammoth Road (June 2025) and 10 Beacon Street (January 2026), and its real property policy calls for sealed bids with at least 10 days' notice or a public auction run by an experienced auctioneer. The property list for each sale appears in the Town Council agenda.
• •Salem's town code says tax-deeded property that is not reconveyed to a former owner is disposed of at public auction only. Check Salem's bids and legal notices pages for the auction notice and property list.
• •Exeter's tax collection office (10 Front Street, 603-773-6108) handles liens and deeding to the town; ask the town about any later sale of tax-deeded land.
• •Portsmouth, Seabrook, Raymond, Plaistow, Windham, Hampton and the other towns post no current tax-deeded sale. Ask each town's selectboard or city office and watch local legal notices.

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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