Selling land with back taxes in New Hampshire

How New Hampshire handles unpaid property taxes

New Hampshire enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in New Hampshire: Towns that adopted the lien method record the tax lien to the town, county or state, not to a private investor. The owner can redeem until the tax collector gives the deed, which can happen 2 years after the lien, after 30 days' mailed notice. Towns that still hold tax sales sell to a bidder, with the same 2-year rule. Redemption costs 14% yearly interest on the lien or sale amount, plus costs. If a town sells land it took by tax deed, it keeps only the taxes, interest, costs and a penalty. The excess goes to the former owners and lienholders.

Law: RSA 80:32, 80:38, 80:61, 80:69, 80:76, 80:77, 80:87 and 80:88. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

New Hampshire land at a glance

• Average farm real estate value: $6,670 per acre (2026, USDA).
• Average property tax on farmland: about $69.61 per acre per year (2022 Census of Agriculture).
• Transfer tax: Real estate transfer tax of $0.75 per $100 of price, applied twice under RSA 78-B:4, so the total is $1.50 per $100 (1.5%). Where the price is $4,000 or less, the statute sets a minimum tax of $20.
• Seller disclosure: New Hampshire requires a written seller disclosure for land used or proposed for a 1 to 4 family home, even with no building (RSA 477:4-d). It covers any private water and sewage systems, insulation, a federal flood hazard zone and a residential heating oil tank. If water, sewage or insulation information is not available, the seller must say so in writing. Any seller must also disclose known methamphetamine production on the property (RSA 477:4-g). The radon, arsenic, lead, PFAS and flood notice (RSA 477:4-a) and the RSA 477:4-c water and septic disclosure apply only where there is a building.

These are statewide averages, not an appraisal. See selling land in New Hampshire for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions