New Hampshire has no single statewide tax sale. Each city or town sells its own tax-deeded property. Under RSA 80:80, the sale must be a public auction or an advertised sealed bid. You buy the property itself, not a lien. Buyers earn no interest.

New Hampshire by the Numbers

Key Number	What It Means
8%	Yearly interest on late property taxes
14%	Yearly interest after the town places a lien
2 years	Time the owner has to pay off the lien
30 days	Minimum notice before a lien and before a deed
90 days	Notice the former owner gets before a sale (within 3 years of the deed)
$1,000	Typical registration deposit at a town auction
10%	Typical buyer’s premium added to your winning bid
0%	Interest earned by a buyer of tax-deeded land

Quick Facts Table

Field	New Hampshire
Sale type	Tax-deeded property sale run by the municipality
Bidding process	Public auction or advertised sealed bid
How often	Varies by municipality
Interest for buyers	Not available
Redemption period	2 years before the town can take the deed
Online auction	Varies by municipality
Over the counter	No standard statewide program
Main law	RSA 80:80

One Property’s Journey to the Auction Block

1. Taxes go unpaid. Interest starts at 8% a year.
2. The town places a lien. The owner gets a certified notice at least 30 days first. Interest then rises to 14%.
3. The two-year clock runs. The owner or the mortgage lender can pay off the lien during this time.
4. The town takes the deed. If no one pays, the tax collector deeds the land to the town after 2 years.
5. The former owner gets one more chance. Within 3 years of the deed, the town must send notice 90 days before any sale. The former owner has 30 days to buy it back.
6. The town sells it. Voters or the council must approve the sale first. Then the town picks an auction or sealed bids.

Auction vs. Sealed Bid

	Public Auction	Advertised Sealed Bid
How you bid	Out loud, in real time	One private bid sent to the town
See other bids?	Yes	No
Who runs it	Often a licensed auctioneer	Usually town staff
Common use	Most town sales	One or two lower-value properties
Price results	Often higher	Can be lower due to limited ads

Why Fair Prices Matter

Towns can keep only back taxes, interest, costs, and a penalty. Any extra money goes to the former owner and lienholders. Two court cases drove this change: Polonsky v. Bedford (2020) and Tyler v. Hennepin County (2023). Because of this, many towns use well-advertised auctions. This rule does not affect your title as the buyer.

Where to Find Upcoming Sales

Each town sets its own sale dates. Use these places to find current sales.

Where to Look	What You Find There
Town or city tax collector page	Sale notices, sealed bid forms, and deadlines
Town website news or calendar	Auction dates and property lists
Local newspaper legal notices	Required ads for sealed bids and auctions
Auction company websites	Property details, open houses, and bidder rules
Town office (call or visit)	Answers about properties not yet listed online

Sale lists change often. Always confirm the date, time, and terms with the town before you go.

How to Bid at a Town Auction

These steps follow the rules of NH Tax Deed & Property Auctions, which runs many town sales. Other towns may use different terms.

1. Research the property. Drive by it and attend any open house. Search the county registry of deeds. Check local zoning. Do not enter any building without permission.
2. Bring the deposit. Pay $1,000 by cash (no coins), personal check, certified check, or Earnnest e-check. Credit cards are not accepted. One deposit covers bids on several properties.
3. Register. Sign the Bidder’s Registration and Acknowledgment form.
4. Place your bids. Bid in person, online, or absentee. Email the auctioneer ahead of time for online or absentee bidding.
5. Sign if you win. Sign a Memorandum of Sale on the spot. Pay a deposit of at least 10% of the price.
6. Close in about 30 days. Pay the rest, the 10% buyer’s premium, transfer taxes, and recording fees. You get a deed with no covenants. The property is sold as is.

FAQ

Is New Hampshire a tax lien state or a tax deed state? For buyers, it works as a tax deed state. Towns usually keep the liens themselves. You cannot buy a lien certificate to earn interest.

Will I owe the old property taxes? No. A buyer of tax-deeded land in New Hampshire gets title free of the town’s tax liens.

Do other liens, like a mortgage, stay on the property? Usually not. A lien may survive if the town missed a required notice. This is rare.

Can I get title insurance? It depends on the title company. Call a title company or real estate lawyer before the auction.

Can I buy straight from the town before the auction? No. Once a property is set for auction, you must bid at the auction.

Is there an over-the-counter list? No. New Hampshire has no standard statewide over-the-counter program.

What happens if I win but do not close? You can lose your deposit. The town can also sue you to finish the sale.

Can I go inside a house before bidding? Only during an open house or with permission. Plan to judge most properties from the outside.

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About Dustin Hahn

Dustin Hahn is a Tax Lien & Deed investor with over 22 years of experience and hundreds of deals under his belt. He created Tax Lien School.com to help you buy Tax Deeds up to 90% off mortgage free and earn up to 36% ROI with Tax Liens. This site was voted the “Most Useful Resource” for new investors. Dustin’s YouTube Channel is the #1 Channel on Tax Liens & Deeds with over 98,000 Subscribers and 3600 videos to help you start. “The Best Time To Start Real Estate Investing Was 20 Years Ago, The Second Best Time Is TODAY!”

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