Question 1

Does New Hampshire sell tax liens or tax deeds?

Accepted Answer

New Hampshire sells tax deeds. Unless a town votes otherwise, no investor buys anything when taxes go delinquent — the lien is executed to the municipality itself and, if unredeemed in 2 years, the collector deeds the property to the town, which may then sell it. A town may vote to auction its liens under RSA 80:80 II-a, but that is uncommon; outdated sources still quoting 18% predate the 2019 cut to 14%.

Question 2

What is the redemption period in New Hampshire?

Accepted Answer

2 years from execution of the real estate tax lien — redemption is available at any time before the tax collector gives a tax deed (RSA 80:69, 80:76); if the municipality refuses the deed, redemption can continue indefinitely with interest accruing

Question 3

When are tax sales held in New Hampshire?

Accepted Answer

No statewide investor sale date; towns/cities sell tax-deeded property after deeding, as authorized, as needed year-round. The older tax-sale procedure (RSA 80:19–80:42) is still on the books in some municipalities

What is sold	Tax deeds
Interest / penalty	n/a — New Hampshire does not sell tax lien certificates to investors as its standard procedure, so no investor rate applies; redemption of the municipal lien is at 14% per year owed to the municipality (RSA 80:69, as amended eff. Apr. 1, 2019)
Redemption period	2 years from execution of the real estate tax lien — redemption is available at any time before the tax collector gives a tax deed (RSA 80:69, 80:76); if the municipality refuses the deed, redemption can continue indefinitely with interest accruing
When sales happen	No statewide investor sale date; towns/cities sell tax-deeded property after deeding, as authorized, as needed year-round. The older tax-sale procedure (RSA 80:19–80:42) is still on the books in some municipalities
Governing law	N.H. RSA Title V, Chapter 80 (esp. §§ 80:58–80:89 for the tax lien procedure; §§ 80:19–80:42 for the older tax sale procedure)
Investor notes	Unless a town votes otherwise, no investor buys anything when taxes go delinquent — the lien is executed to the municipality itself and, if unredeemed in 2 years, the collector deeds the property to the town, which may then sell it. A town may vote to auction its liens under RSA 80:80 II-a, but that is uncommon; outdated sources still quoting 18% predate the 2019 cut to 14%.

New Hampshire tax sales: liens, deeds, rates & redemption

Sources