State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Tax Collector
• Property/Tax Records Administrator: Assessor
• Taxes Due: Property tax payments are due in two equal installments on July 1 and December 1
• Taxes Delinquent: Property tax payments become delinquent one day after the due dates
• Tax Sale Date/Period: New Hampshire municipalities do not have a set schedule for tax deed auctions, and they are held rarely in many municipalities
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Tax Collector
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable
• Over-the-Counter Sales Opportunities: Yes, some New Hampshire municipalities may offer "over-the-counter" tax deeds

New Hampshire is a tax deed state with property taxes collected and tax deed auctions held at the municipality level (city or town). 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, New Hampshire municipalities give taxpayers every opportunity to keep their homes. New Hampshire municipalities typically use bid-down ownership percentage at a public outcry auction. Some municipalites accept sealed bids.


New Hampshire Municipality Reference