Land · New Hampshire tax lien guide

Manchester tax sales, New Hampshire

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Manchester publishes the best process page in this set. The Tax Collector's Real Estate Process page walks the whole lien timeline in statutory order: a tax year of April 1 to March 31, semi annual bills due 30 days after mailing, interest at 8 percent after the due date (RSA 76:13), a notice of arrearage (RSA 76:11-b), notice of impending lien at least 30 days before execution (RSA 80:60), a lien amount made up of principal, interest, and costs, interest at 14 percent after execution (RSA 80:69), recording of the lien at the Hillsborough County Registry of Deeds within 30 days, notice to mortgagees 60 days after execution at a cost of 10 dollars (RSA 80:65 and RSA 80:67), a deed to the city after two years (RSA 80:76) on at least 30 days notice to the owner and mortgagees (RSA 80:77 and RSA 80:77-a), and the former owner's repurchase right, including the 10 percent equalized value penalty (RSA 80:89 and RSA 80:90). One sourcing caution: a separate city finance page on tax rates still shows superseded figures of 12 percent and 18 percent; the Collector's own process page and the current statute agree on 8 percent and 14 percent, and only those figures are used in this record.

Selling office: City of Manchester Tax Collector's Office, 1 City Hall Plaza, West Wing, Manchester, NH 03101, phone (603) 624-6575.

Next sale: Tax deeded property auction announced for a Spruce Street building lot; no date appears in the published listing text. The current JSJ Auctions listing offers a vacant building lot on Spruce Street (Tax Map 65, Lot 33, assessed value 84,600 dollars) acquired by Tax Collector's Deed, on a deposit of 10,000 dollars. The listing text states the terms but carries no auction date. The most recent completed sale was Saturday, May 10, 2025, when two tax deeded properties, 49 Ledgewood Road and 49 West Street, were auctioned.

No calendared date. The Spruce Street lot listing is live with terms stated but no date in the listing text, and Manchester auctions are announced per event on the auctioneer's site after the Committee on Lands and Buildings votes parcels surplus.

Dates and deadlines

Sources: City of Manchester, Tax Collector, Real Estate Process. City of Manchester, Tax Collector. JSJ Auctions, City Owned Property, Center City Building Lot, Spruce Street (retained auctioneer listing). Confirm with the selling office before relying on any date on this page: sales move, terms change, and parcels are pulled up to sale day.

Research Manchester parcels before you bid

A sale list gives you the parcels, the date, and the opening terms. It does not give you the owner, the value, or the rest of the picture: liens, foreclosure status, and parcel history. PropertyRadar is the data platform for that layer. It carries owner records, assessed and market values, foreclosure and tax data, and property history for parcels across Manchester, searchable by address, owner, or county, including parcels that never reach a sale list.

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How New Hampshire tax liens work

• New Hampshire collects delinquent real estate taxes through its cities and towns under the tax lien procedure in RSA 80:58 to 80:91, which each municipality adopts locally. There is no tax sale and no auction of liens.
• Taxes are a lien on the real estate. If all taxes are not paid in full by December 1 after assessment, the collector, after at least 30 days notice of impending lien by certified mail (RSA 80:60), executes a lien in favor of the municipality itself and reports it to the county register of deeds within 30 days (RSA 80:61 and RSA 80:64). Only a municipality, a county, or the state may hold the lien (RSA 80:63).
• Interest runs at 8 percent per annum on taxes unpaid after December 1 (RSA 76:13), and at 14 percent per annum on the whole recorded lien amount from the date the lien is executed (RSA 80:69). Mortgagees of record are notified within 60 days after execution (RSA 80:65).
• Anyone with a legal interest may redeem at any time before a deed is given, by paying the lien amount with 14 percent interest and the statutory costs; partial payments are allowed and are refunded if redemption is not completed (RSA 80:69 and RSA 80:71).
• After 2 years from execution, and after at least 30 days further notice to the owner and to mortgagees (RSA 80:77 and RSA 80:77-a), the collector deeds the property to the municipality (RSA 80:76). A municipality may refuse a deed over environmental or other liability concerns, which leaves the lien and the redemption right in effect indefinitely.
• The municipality may then sell the tax deeded property, under governing body authority, at public auction or by advertised sealed bids, or in another manner as justice may require (RSA 80:80). Most larger New Hampshire municipalities auction through a retained auctioneer.
• Before any offering, the former owner must be notified at least 90 days ahead and may repurchase by paying all back taxes, interest, costs, and the statutory penalty (RSA 80:89).
• On a municipal sale, the municipality may keep only the back taxes, interest, costs, and penalty defined in RSA 80:90, which includes a penalty of 10 percent of the equalized assessed value. Any excess must be paid to the former owner, through a Superior Court interpleader or, where there are no record lienholders and the owner is easily identified, by direct payment (RSA 80:88). This surplus rule dates from 1998; New Hampshire enacted no amendment responding to Tyler v. Hennepin County.

How buying works in Manchester

No advance registration program is published. Bidders register at the auction and present the deposit in an acceptable form; the packets name no affidavit or pre qualification step, unlike the lien stage, where no bidding exists at all.

• There is no lien auction to bid at New Hampshire never puts its liens in front of investors: the lien is executed to the municipality and stays there. Do not budget for a lien sale, a certificate, or an interest rate auction in this state. The investable event is the municipality's sale of tax deeded real estate, two or more years after the tax year that started the process.
• Deposits are due in full, in bank funds, at the sale The auction packets in this set require non refundable deposits, commonly 1,000 dollars to 15,000 dollars per property depending on value, in cash or by bank or certified check at the sale, with no personal checks. The balance, plus a buyer's premium of 7.5 percent or 10 percent, is due within 30 days at most sales (45 days at Manchester), and the sale is not final until the municipality confirms it.
• The former owner moves before you do By statute the former owner gets notice at least 90 days before the offering and can take the property back by paying the full RSA 80:90 amount. Nashua's current authorization says its listed properties are auctioned only if the prior owner does not repurchase. A listed property can therefore disappear before sale day for reasons that have nothing to do with bidding.
• The deed is thin and the property is as is Conveyance is by deed without covenants or by quitclaim deed, the property is sold as is, where is, some properties are occupied with eviction left to the buyer, and there are no financing or title insurance contingencies in the Manchester terms. Price your diligence accordingly: the discount for title and condition risk is the deal.

Terms: what a bid actually costs

Tax deeded property that goes unsold

NOT PUBLISHED as a separate procedure: a parcel that draws no acceptable bid stays in city ownership. Under RSA 80:80 the city may reoffer it at auction or by advertised sealed bids, retain it for public uses under paragraph V, or dispose of it in another manner as justice may require under paragraphs III and VI. Before any offering, the former owner's repurchase right under RSA 80:89 must be honored.

Before you bid

• Work the two year clock, not a sale calendar The pipeline is fixed by statute: lien in the spring after the December due date, deed after 2 years, municipal sale after that. The properties in any given auction trace to liens executed at least two years earlier, and the collector's office, not a calendar site, is the authority on what is coming.
• Read the auctioneer's packet for the actual terms Deposits, premiums, closing windows, and confirmation rights are set sale by sale in the bidder packet issued for the municipality. The packets for Manchester, Nashua, Concord, Rochester, Derry, and Salem sales in this set are the operative documents, and their terms differ in deposit size, premium, and closing period.
• Check whether the sale authority is current A governing body needs authorization to convey tax deeded property, and under RSA 80:80, IV the authority expires in one year unless it was granted indefinitely until rescinded. Nashua's Resolution R-25-221 is an indefinite grant effective December 31, 2025; a sale resting on a lapsed one year grant is a title question worth asking about before you bid.
• Understand what the municipality keeps The city's recovery on the sale is capped at back taxes, interest, costs, and the RSA 80:90 penalty, and any excess belongs to the former owner through the RSA 80:88 interpleader process. That cap is why minimum bids and confirmation rights appear in these sales, and why a very high bid does not buy the city anything extra.

Every New Hampshire jurisdiction in this set

One page per jurisdiction, each verified against the city or town's own publications and the current text of RSA 80. New Hampshire runs its tax liens municipally, with no lien auction anywhere in the state; this set is the 10 largest tax sale jurisdictions.

• Manchester (this page)
• Nashua tax sales
• Concord tax sales
• Dover tax sales
• Rochester tax sales
• Portsmouth tax sales
• Laconia tax sales
• Keene tax sales
• Derry tax sales
• Salem tax sales

Keep going

Once a deadline puts you in a sale, the Land Investor Due Diligence Toolkit is the checklist and bid worksheet to run on each parcel before you bid. The same desk runs Florida tax deed sales, Texas tax sales, Pennsylvania tax sales, Georgia tax sales, North Carolina tax foreclosure sales, Ohio tax foreclosure sales, Illinois tax lien sales, Michigan tax foreclosure sales, Arizona tax lien sales, California tax defaulted property sales, Colorado tax lien sales, South Carolina tax sales, Indiana tax lien sales, Tennessee delinquent tax sales, Wisconsin tax deed sales, Missouri tax sales, New Jersey tax lien sales, Maryland tax lien sales, West Virginia tax sales, Virginia tax sales, Oklahoma tax resale, Kansas tax foreclosure sales, Arkansas tax-delinquent land sales, Alabama tax sales, Kentucky certificate of delinquency sales, Mississippi tax land sales, Nevada tax deed sales, New Mexico delinquent property tax sales, Iowa tax lien sales, Nebraska tax certificate sales, Minnesota tax-forfeited land sales, Utah final tax sales, Washington tax foreclosure sales, Oregon tax foreclosure sales, Connecticut tax sales, Massachusetts tax title sales, Rhode Island tax sales, Vermont tax sales, New Hampshire tax lien sales and Maine tax lien sales, and the proven New York season, with the live membership, sits in the NY tax sale hub.