New Hampshire Tax Deed & Tax Lien Sales 2026

How tax sales work in New Hampshire

New Hampshire does not sell tax liens to private investors in the usual way. Under the state’s alternative tax lien procedure, which nearly every municipality has adopted, the tax collector executes a lien in favor of the town or city itself. If the lien is not redeemed within two years, the collector deeds the property to the municipality. The municipality then decides whether to keep it, sell it or return it.

For investors, the opportunity is the municipal disposition sale. Towns sell tax-deeded property by public auction or sealed bid, usually through a licensed auctioneer. Because each town acts on its own schedule and many hold property for a long time, this is a fragmented market that rewards local monitoring.

Redemption and interest

The owner can redeem during the two-year lien period by paying the taxes, interest and costs to the municipality. Interest on executed liens was reduced by the legislature in recent years and currently runs at 14 percent per year, though you should verify the rate in effect. That interest goes to the town, not to an outside buyer.

Once the town has taken the deed and sold the property, there is no redemption. However, former owners have a period to claim any excess proceeds from the sale, and some towns offer a repurchase option before selling. Deedings can also be challenged if the statutory notices were not properly given, which is why some auctioneers sell with a title review already done.

When and where sales happen

There is no statewide calendar. Towns announce sales when they have inventory, often in spring or fall, and the auction typically takes place at the town hall or on site. Terms commonly require a deposit at the auction and closing within 30 to 45 days.

What to check before you bid

Read the municipal auction terms carefully, including whether the deed is a quitclaim and whether the town has already handled notice to the former owner. Check for state or federal liens and for unpaid water and sewer charges. Confirm road frontage, wetlands and septic feasibility, since many parcels are unbuildable. Ask the town whether the former owner has any remaining rights.

How AuctionScouts helps here

AuctionScouts watches municipal sale announcements across the state, scores each parcel from 0 to 100 and flags surviving liens and buildability concerns. The calendar tracks each town’s auction date and deposit terms.