State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of New Hampshire. Please read this information carefully. There are tax collection laws that pertain to all municipalities in New Hampshire, but be aware that there are subtle differences between the municipalities as well. When the word "typical" is used in the FAQs below, it indicates that most municipalities use this procedure/follow this convention, but not all municipalities.

Is New Hampshire a tax lien or a tax deed state?
New Hampshire is a tax deed state.

What is the name of the local official whom typically collects property taxes in New Hampshire?
Typically, the Tax Collector collects property taxes in New Hampshire municipalities.

When are property taxes due in the state of New Hampshire?
The fiscal tax year in New Hampshire runs from April 1 to March 31. There are two tax bills mailed out during the year. The first half tax bill is due July 1 and the second half tax bill is usually due December 1.

When do property taxes become delinquent in the state of New Hampshire? 
Generally, property tax payments become delinquent one day after the due dates. The interest rate for delinquent payments are 12% per annum. Once a municipality places a tax lien on a delinquent property (usually at the start of the new fiscal tax year on April), the interest rate increases to 18% per annum and interest continues to accrue at this rate until the taxpayer brings the tax bill current, or the property is deeded to a municipality or sold to another buyer in a tax sale.

What is the name of the local official whom typically conducts tax deed auctions in New Hampshire?
Typically, the Tax Collector is responsible for initiating a tax deed sale.

When does the typical New Hampshire municipality hold their tax deed sale?
New Hampshire municipalities do not have a set schedule for tax deed auctions. Tax deed auctions can be very rare in many New Hampshire municipalities. Properties with tax delinquencies of two years or more can be foreclosed and deeded to the New Hampshire municipality. It is then at the municipality's discretion when and if to sell tax-foreclosed properties at a public auction. Generally, Massachusett municipalities give taxpayers every opportunity to keep their homes.

What are the registration requirements for the typical New Hampshire tax deed auction?
This varies by municipality.

What is the bidding type used at a typical New Hampshire tax title auction?
New Hampshire municipalities typically use bid-down ownership percentage at a public outcry auction. Some municipalites accept sealed bids.

What forms of payment are generally accepted at a typical New Hampshire tax deed auction?
Typically, municipalities require any form of certified funds.

What are the general terms of payment for the typical tax deed purchased at a New Hampshire tax deed auction?
This can vary by municipality, but generally, full payment is due the day of the sale.

What is the redemption period for tax deeds in New Hampshire?
In New Hampshire, the "Redemption Period" is actually the two-year period that property owners are given by the municipalities to redeem their property once a property tax lien is placed on a property. Once a property is either deeded to a municipality or sold to an investor at a public auction, it is impossible for the former property owner to reclaim the property.

Are tax deeds offered "over-the-counter" in New Hampshire?
Yes, some New Hampshire municipalities may offer "over-the-counter" tax deeds.

What is the name of the local official whom typically determines the values of properties on a annual basis?
Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of New Hampshire, refer to Title V: Taxation in the New Hampshire Statutes.


New Hampshire Municipality Reference