Behind on Property Taxes in New Hampshire?

Back Taxes in New Hampshire: Your Options

This page explains what happens in New Hampshire when property taxes on land go unpaid. Your town or city collects the tax. The page covers interest, the real estate tax lien, redemption, the tax deed after two years and what happens to money left over if the town sells.

A New Hampshire tax lien does not take your land right away. You can redeem the lien or sell the land until the tax collector issues a deed. This page is general information, not legal or tax advice. For your own parcel, ask your town tax collector.

When New Hampshire property taxes go unpaid

Taxes not paid by December 1 after assessment bear interest at 8 percent a year. If a bill is sent on or after November 2, interest starts 30 days after the bill is mailed. The collector states the interest start date on the bill (RSA 76:13).

What the town does next: the tax lien

In towns that have adopted the lien procedure, the tax collector can put a real estate tax lien on land when taxes assessed to the owner are not paid in full by December 1 after assessment (RSA 80:59).

Interest after the lien

Once the lien is executed, redemption interest is 14 percent a year on the whole lien amount from the date of execution until paid. Partial payments reduce the balance that interest runs on (RSA 80:69).

Redemption

Anyone with a legal interest in the land can redeem at any time before the deed is given. You pay the collector the lien amount, 14 percent interest, redemption costs and the cost of notifying mortgage holders (RSA 80:69).

The tax deed

Two years after the lien is executed, the collector deeds the unredeemed land to the lienholder (RSA 80:76). After the deed, your right to redeem ends.

If the town sells tax-deeded land

When a town sells land it took by tax deed, it may keep only the back taxes, interest, costs and penalty. Any excess must go to the superior court within 60 days of the sale closing, through a filing that names the former owner and others with recorded interests. The court decides who gets the money (RSA 80:88).

Your options if you are behind

Your best choice depends on the land, the amount owed and when the two years run out.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in New Hampshire

You can sell land with a tax lien before the deed is issued. At closing, the closing attorney gets a redemption figure from the tax collector and pays it from the sale price. The lien is released and the buyer gets clear title.

EasyLotBuyer buys vacant land in New Hampshire for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your town or city tax collector has the bills, lien dates and redemption figures. A title search shows any recorded lien. The state laws are in RSA chapter 80.