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New Hampshire

Summary: Local tax collectors lead public auctions to sell properties having delinquent real estate property taxes (Sec. 80:20, Sec. 80:24). To purchase, the minimum bid is the amount of past due real estate property taxes, together with interest, penalties, and costs. Any town or county or the state may be a purchaser at any sale of lands for the payment of taxes (Sec. 80:26).
Law: New Hampshire Revised Statutes, Title V, Chapter 80, “Collection of Taxes.”

Contact: The Local Tax Collector (Sec. 80:20).
Interest Rate: Not applicable.
Auction Type: Tax Deed (Sec. 80:27, Sec. 80:38). “Each tax collector, within 30 days after the sale of any real estate for taxes, shall deliver or forward to the register of deeds for the county in which the real estate is situated a statement of the following facts relating to each parcel of real estate so sold, certified by him under oath to be true; the name of the person to whom the real estate was taxed and a description of the property as it appeared in the tax list committed to him; the total amount for which the sale was made, including taxes,interest, fees and costs incident to advertising, posting, selling and making reports thereof to the register of deeds; the day and place of the sale and the name of the purchaser of each parcel sold and whether the sale was made of the whole, or a part, or an undivided interest in each separate tract or parcel of real estate, all of which shall be recorded and indexed by the register of deeds in a book or books to be kept for that purpose as provided in RSA 80:36. (Sec. 80:27).”

Bidding Procedure: Premium bid / highest bid. (Sec. 80:24). Every such sale shall be at auction for the percentage of the common and undivided interest in the whole property that a bidder is willing to offer for the unpaid tax, interest and costs due thereon (Sec. 80:24).

Costs: Purchaser must pay the costs of advertising the sale and notice to the mortgagees (Sec. 80:27, Sec.80:28, Sec. 80:30, and Sec. 80:43), plus a $2.00 fee for the payment of all subsequent delinquent property taxes (Sec. 80:37); all such costs and fees are recoverable upon being redeemed. For each deed made and delivered to the purchaser at a tax sale, $5, to be paid by the purchaser (Sec. 80:43).

Redemption Period: Not applicable.

Deed Assigned at Foreclosure to: Tax Deed purchaser. At least 30 days prior to executing the deed under
RSA 80:38, the tax collector shall notify the current owner of the property or his representative or executor,
by certified mail, return receipt requested, of the impending deeding. The cost of this notice shall be added to
the existing tax lien (Sec. 80:38).

New Hampshire Contacts
number of Counties: 10

Belknap County
34 County Drive
Delinquent Property Tax Division
Laconia, NH 03246-2900
Phone: (603) 524-3579

Carroll County
PO Box 152
Delinquent Property Tax Division
Ossipee, NH 03864-0152
Phone: (603) 539-2428

Cheshire County
33 West Street
Delinquent Property Tax Division
Keene, NH 03431-3355
Phone: (603) 352-8215

Coos County
P.O. Box 10
Delinquent Property Tax Division
West Stewartstown, NH 03597-0010
Phone: (603) 246-3321

Grafton County
RR 1, Box 67
Delinquent Property Tax Division
North Haverhill, NH 03774-9758
Phone: (603) 787-6941

Hillsborough County
19 Temple Street
Delinquent Property Tax Division
Nashua, NH 03060-3472
Phone: (603) 627-5600

Merrimack County
163 North Main Street
P.O. Box 248
Concord, NH 03302-0248
Phone: (603) 228-0331

Rockingham County
99-119 North Road
Delinquent Property Tax Division
Brentwood, NH 03833
Phone: (603) 679-2256

Strafford County
P.O. Box 799
Delinquent Property Tax Division
Dover, NH 03821-0799
Phone: (603) 742-1458 www.co.strafford.nh.us

Sullivan County
14 Main Street
Delinquent Property Tax Division
Newport, NH 03773-1548
Phone: (603) 863-2560 www.sullivancountynh.gov