New Hampshire

A New Hampshire tax collector may sell real estate at auction when the tax is not paid by December 1 after its assessment. Statute: NHRS §80:19.

The collector sells real estate at auction for the unpaid tax, interest and costs. The collector executes a deed to the purchaser after 2 years from the sale if the land is not redeemed. NHRS §80:19.

New Hampshire sets redemption interest at 14% per year on the whole amount for which the land was sold, from the time of sale. The rate is stated in RSA 80:32. NHRS §80:32.

Un recaudador de impuestos de New Hampshire puede vender bienes raíces en subasta cuando el impuesto no se paga antes del 1 de diciembre siguiente a su evaluación. Después de 2 años desde la venta, el recaudador otorga una escritura al comprador. Los excedentes de una venta municipal de propiedad con escritura fiscal se pagan al tribunal superior mediante demanda de interpleader dentro de 60 días del cierre (RSA 80:88). Estatuto: NHRS §80:19.

El recaudador vende bienes raíces en subasta por el impuesto, los intereses y los costos impagos.

New Hampshire fija el interés de redención en 14% anual sobre el monto total por el que se vendió el terreno, desde el momento de la venta.

• Redemption interest is 14% per year on the whole amount for which the land was sold
  Statute text

  the amount for which the land was sold, with interest at 14 percent per annum upon the whole amount for which the land was sold from the time of sale to the time of payment in full

• After 2 years from the sale, the collector executes a deed to the purchaser
  Statute text

  The collector, after 2 years from the sale, shall execute to the purchaser, his heirs or assigns, a deed of the land so sold and not redeemed.

• After a municipality takes a tax deed, a former owner may give notice of intent to repurchase within 3 years of recording the deed (RSA 80:89)
  Statute text

  at any time within 3 years after the date of recording the tax deed, any former owner of the property may give notice by certified mail, return receipt requested, of intent to repurchase the property from the municipality

• A former owner repurchasing pays back taxes, interest, costs and a penalty of 10% of the assessed value (RSA 80:90)
  Statute text

  An additional penalty equal in amount to 10 percent of the assessed value of the property as of the date of the tax deed, adjusted by the equalization ratio for the year of the assessment.

Harder for beginners: In towns that adopt the lien procedure (RSA 80:58-86), only a municipality, county or the state may acquire a tax lien, and tax sales to private individuals are prohibited.

Más difícil para principiantes: En los pueblos que adoptan el procedimiento de gravamen (RSA 80:58-86), solo un municipio, condado o el estado puede adquirir un gravamen fiscal, y se prohíben las ventas fiscales a particulares.

• Each town's collector holds its own sale; notice is posted at least 25 days before
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

• El recaudador de cada pueblo realiza su propia venta; el aviso se publica al menos 25 días antes
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

• Read the collector's posted notice: it states the owner, the property description, the tax, interest and costs, and the place, day and hour of sale
  Statute text

  in which shall be stated the name of the owner or of the person to whom the same was taxed, the description of the property as recorded by the selectmen, the amount of the tax, interest due thereon and costs and fees incident to advertising and posting, and the place, day and hour of the sale

• The collector may execute the deed only after 2 years from the sale
  Statute text

  The collector, after 2 years from the sale, shall execute to the purchaser, his heirs or assigns, a deed of the land so sold and not redeemed.

• Lea el aviso publicado por el recaudador: indica el dueño, la descripción de la propiedad, el impuesto, intereses y costos, y el lugar, día y hora de la venta
  Statute text

  in which shall be stated the name of the owner or of the person to whom the same was taxed, the description of the property as recorded by the selectmen, the amount of the tax, interest due thereon and costs and fees incident to advertising and posting, and the place, day and hour of the sale

• El recaudador solo puede otorgar la escritura después de 2 años desde la venta
  Statute text

  The collector, after 2 years from the sale, shall execute to the purchaser, his heirs or assigns, a deed of the land so sold and not redeemed.

Platform: Town or city tax collector

• Watch for the collector's notice, posted in 2 or more public places in the town at least 25 days before the sale
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

• Contact the town or city tax collector
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

• The sale is held in a public place in the town where the land is, between 10:00 a.m. and 6:00 p.m.
  Statute text

  The sale shall be held in some public place in town where the land is situate and between the hours of 10:00 a.m. and 6:00 p.m.

• Bids are for the percentage of the undivided interest a bidder will take for the unpaid tax, interest and costs
  Statute text

  Every such sale shall be at auction for the percentage of the common and undivided interest in the whole property that a bidder is willing to offer for the unpaid tax, interest and costs due thereon.

Deposit: Confirm with the town tax collector.

Platform: Recaudador de impuestos del pueblo o ciudad

• Esté atento al aviso del recaudador, publicado en 2 o más lugares públicos del pueblo al menos 25 días antes de la venta
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

• Contacte al recaudador de impuestos del pueblo o ciudad
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

• La venta se realiza en un lugar público del pueblo donde está el terreno, entre las 10:00 a.m. y las 6:00 p.m.
  Statute text

  The sale shall be held in some public place in town where the land is situate and between the hours of 10:00 a.m. and 6:00 p.m.

• Las ofertas son por el porcentaje del interés indiviso que el postor aceptará por el impuesto, intereses y costos impagos
  Statute text

  Every such sale shall be at auction for the percentage of the common and undivided interest in the whole property that a bidder is willing to offer for the unpaid tax, interest and costs due thereon.

Depósito: Confirme con el recaudador de impuestos del pueblo.

Not set by statute. Confirm with the town tax collector.

A municipality that takes property may sell it at public auction or by advertised sealed bids, if authorized by vote (RSA 80:42).

Un municipio que toma una propiedad puede venderla en subasta pública o por ofertas selladas anunciadas, si se autoriza por voto (RSA 80:42).

• Town or city tax collector
  Statute text

  The collector shall give notice of every sale by posting advertisements thereof in 2 or more public places in the town at least 25 days before the sale

Excess proceeds from a municipal sale of tax-deeded property are paid to the superior court by bill of interpleader within 60 days of settlement (RSA 80:88). When a municipality sells property it took by tax deed, its recovery is limited to back taxes, interest, costs and penalty (RSA 80:88).