Tax Foreclosure in New Hampshire: What Homeowners Need to Know
A guide from AuctionBlock.org — a mission-driven company dedicated to foreclosure prevention education
New Hampshire uses a tax lien/tax deed system. Municipalities take tax liens on properties with delinquent taxes and can execute a tax deed to take title.
How It Works
Property taxes in New Hampshire are collected by the municipal tax collector. Under RSA 80:59 et seq., when taxes are delinquent, the tax collector can execute a tax lien against the property. The lien is recorded at the registry of deeds.
If the owner does not redeem, the municipality can execute a tax deed (RSA 80:76), transferring title to the municipality after the redemption period expires. The municipality may then sell the property.
Redemption Period
Under RSA 80:69, the property owner has a 2-year redemption period from the date the tax lien is executed. The owner can redeem by paying all delinquent taxes, interest (18% per year under RSA 80:69), and costs to the municipal tax collector.
After 2 years, the municipality can execute a tax deed. However, under RSA 80:80-88, the municipality must account for any surplus value — meaning the owner may be entitled to proceeds above the tax debt.
Key Programs and Exemptions
Elderly Exemption: Under RSA 72:39-a, qualifying homeowners 65+ may receive a property tax exemption. The exemption amount and income/asset limits are set by the municipality at town meeting. Not all municipalities have adopted this exemption — check with your local assessor.
Disabled Exemption: Under RSA 72:37-b, persons with qualifying disabilities may receive a property tax exemption, if adopted by the municipality.
Veterans Tax Credit: Under RSA 72:28, qualifying veterans receive a property tax credit (standard credit is $500 per year). An all veterans' tax credit of $500 is available in municipalities that have adopted it. Additional credits are available for disabled veterans and surviving spouses. Apply through your local assessor.
Where to Get Help
- New Hampshire Legal Assistance: Provides free civil legal aid. Call (603) 224-3333 or 1-800-639-5290, or visit nhla.org.
- 603 Legal Aid: Free legal information and referral. Visit 603legalaid.org.
- HUD-Approved Housing Counselors: Call 1-800-569-4287 or visit hud.gov/counseling.
Take Action
New Hampshire's 18% interest rate on tax liens means the debt grows quickly. Contact your municipal tax collector immediately if you are behind.
Visit auctionblock.org/get-help for free resources and referrals.
Disclaimer: This guide is for educational purposes only and does not constitute legal advice. Laws and programs change. Verify current rules with your local assessor or a licensed attorney. AuctionBlock.org is a mission-driven company.