Property Tax Liens In New Hampshire

Property Tax Liens In New Hampshire

New Hampshire does not offer tax liens or tax deeds for sale.

If delinquent property taxes are not paid, the taxes are “executed”. This “execution” means that the lien is transferred over to the municipality.

At this time,  the clock starts to run on the landowner’s right to “redeem” the property.

If the taxes remain unpaid for another two years, the tax collector is required by to tender a deed of the property over to the municipality.

If the former owners pay all of the back taxes and penalties within three years of the date the tax deed is recorded, they may recover ownership subject to all of the encumbrances that were there at the time the property was taken.

However, the municipality also has a right to offer it for sale to the public as soon as the tax deed is recorded, and, if the former owner is financially unable to redeem the realty, a purchaser will be able to step in and take ownership of the real estate.

The collection of taxes on real property is the responsibility of the municipal tax collector.Property Tax Liens In New Hampshire

In such municipalities, only a municipality, county, or the state where the property is located may acquire a tax lien. Tax sales to private individuals shall be prohibited.

If the property is not redeemed, it is deeded to the municipality, county, or state in which it is located.

At this point, the municipality has the right to offer the property for sale to the public.

You will however find very few properties for sale in New Hampshire.