Hillsborough County, New Hampshire — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → new-hampshire. This page covers how Hillsborough County municipalities actually run it. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — there is no “Hillsborough County” tax office. In New Hampshire, property-tax collection, lien execution, and the tax-deed process are run by municipal tax collectors, not the county. Hillsborough County is New Hampshire’s most populous county (422,937 per the 2020 Census) and contains two cities — Manchester and Nashua (the two county seats) — plus 30 towns. The county government (headquartered at 329 Mast Road, Goffstown) provides a Registry of Deeds (where liens and deeds are recorded), a Sheriff (civil process), and the Hillsborough County Treasurer (collects the county property tax from municipalities, not from individual property owners). The county does not conduct tax lien sales, tax deed proceedings, or surplus distributions. Those actions happen at the municipal level under RSA 80:58–91, with surplus interpleaders filed in the Hillsborough Superior Court (North in Manchester, South in Nashua) for the county where the property is located (RSA 80:88, II). See new-hampshire for the full statutory framework. (hcnh.org — Departments directory)

C0. Identity

• County seats: Manchester (North) and Nashua (South) — Hillsborough County is unusual in having two co-equal county seats and two Superior Court locations. (Wikipedia — Hillsborough County, NH)
• Population: 422,937 (2020 Census) — the most populous county in New Hampshire, approximately one-third of the state’s total population. (Wikipedia — Hillsborough County, NH)
• FIPS: 33011
• Recording unit: county — the Hillsborough County Registry of Deeds (one office, Nashua) records all real estate instruments for the county. (nhdeeds.org — Hillsborough General Info)
• Municipalities: 2 cities (Manchester, Nashua) + 30 towns including Amherst, Bedford, Brookline, Goffstown, Hollis, Hudson, Londonderry, Mason, Merrimack, Milford, Millis, Mont Vernon, Nashua, New Boston, New Ipswich, Pelham, Peterborough, Sharon, Temple, Weare, Wilton, Windsor. Each town runs its own tax-collection and lien/deed process under RSA 80. (Wikipedia — Hillsborough County, NH)
• Parent legal framework: new-hampshire — alternative tax-lien procedure (RSA 80:58–91): lien executed to the municipality → 2-year redemption → tax deed to municipality → municipal resale → RSA 80:88 interpleader in Superior Court for surplus.

C1. Local Tax Sale

• Conducts own sale? No county sale. Each municipal tax collector executes the tax lien to the municipality under RSA 80:59; after 2 years unredeemed, executes a tax deed to the municipality (RSA 80:76). There is no auction of tax-lien certificates to investors under the alternative procedure. Municipal resales of tax-deeded property occur separately under RSA 80:80. — see new-hampshire §1.
• Platform / calendar — municipal resales of tax-deeded property:
  • Nashua (verified): The City of Nashua has conducted public auctions of city-owned tax-deeded properties. A May 29, 2025 auction at the Nashua Center for the Arts offered 11 properties (9 single-family homes, 1 multi-family, 1 commercial) acquired by tax collector’s deed; the auctioneer was JSJ Auctions (JSJAuctions.com) with a 7.5% buyer’s premium due at closing. Registration began at noon; auction at 2:00 p.m. (Nashua calendar event — public auction May 29 2025)
  • Statewide auction vendor — NH Tax Deed & Property Auctions (NHTDPA): A private firm (affiliated law firm Sager & Smith, PLLC) provides all-inclusive auction services for NH municipalities at no cost to the town (10% buyer’s premium instead). They handle advertising, legal support, and interpleader filing. No Hillsborough County municipalities appeared on their June 2026 upcoming-auction list, though the firm operates statewide. Contact: (603) 301-0185, info@nhtaxdeedauctions.com. (nhtaxdeedauctions.com — Auction FAQs)
  • No fixed county calendar. Municipalities sell tax-deeded properties on their own schedules per RSA 80:80 (public auction, advertised sealed bid, or authorized real-estate sale). needs_verification for Manchester’s and individual town auction schedules and vendors.
• Rate within statutory range: statewide — 8%/yr pre-lien (RSA 76:13), 14%/yr post-lien (RSA 80:69). No county rate adjustment; each municipality follows the statutory rates. — see new-hampshire §1. (Goffstown delinquent tax page)
• Registration / deposit: set ad hoc by each municipality for its resale; no county rule. Nashua 2025: registration at noon day-of; buyer’s premium 7.5%. needs_verification for deposit/registration requirements for other municipalities in the county.
• Delinquent list location:
  • Manchester: online tax billing portal at https://egov2.manchesternh.gov/Click2GovTX/; property information at https://www.manchesternh.gov/Departments/Assessors/online-property-information (manchesternh.gov — Tax Collector)
  • Nashua: tax lookup at https://www.NashuaNH.gov/TaxLookup; Tax Collector email: propertytaxes@nashuanh.gov; phone (603) 589-3190. (nashuanh.gov — Tax & Wastewater Collections)
  • Other municipalities: each publishes its own delinquent list. needs_verification for Goffstown, Milford, Hudson, Merrimack, and other towns.

C2. Local Redemption → framework: right-of-redemption

• Where / how to redeem locally: the municipal tax collector for the town or city where the property is located — NOT the county treasurer. Under RSA 80:69, the owner (or any person with a legal interest) may redeem before the tax deed by paying the recorded lien plus 14%/yr interest plus costs. — see new-hampshire §2.
• Manchester — redemption payments to: City of Manchester Tax Collector, One City Hall Plaza - West Wing, Manchester, NH 03101; Mailing: PO Box 9598, Manchester, NH 03108; phone (603) 624-6575. (countyoffice.org — Manchester Tax Collector)
• Nashua — redemption payments to: City of Nashua Treasurer/Tax Collector, 229 Main Street, Nashua, NH 03060 (Mailing: P.O. Box 2019, Nashua, NH 03061); phone (603) 589-3193; email propertytaxes@nashuanh.gov. (nashuanh.gov — Treasurer/Tax Collector)
• Local fees: lien amount + 14%/yr interest + lien-recording costs + mortgagee- notification costs (RSA 80:69). For repurchase after deed: full RSA 80:90 stack including 10% penalty. No county fee.
• Deviations from state default: none identified at county level. needs_verification for any local rules in individual Hillsborough towns.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue: Hillsborough Superior Court (RSA 80:88, II — “superior court for the county in which the property is located”). Hillsborough County has two divisions:
  • North (Manchester): 300 Chestnut Street, Manchester, NH 03101; Clerk W. Michael Scanlon, Esq.; phone 1-855-212-1234.
  • South (Nashua): 30 Spring Street, Nashua, NH 03060; Clerk Amy M. Feliciano; phone 1-855-212-1234. The filing venue (North vs. South) tracks the physical location of the property subject to the interpleader. The municipality files the interpleader bill within 60 days of settlement (RSA 80:88, II). The former owner does not need to file; they are named as a defendant. (newhampshirecourtrecords.us — Hillsborough court structure; courts.nh.gov — Hillsborough Superior Court)
• Exception — no interpleader needed: if, at the time of the tax deed, there were no recorded lienholders and only one identifiable owner, the municipality pays excess proceeds directly to that owner (RSA 80:88, III). — new-hampshire §3.
• Claim form: No standardized statewide form; the municipality initiates the interpleader. Former owners and lienholders are named as defendants and receive court notice. needs_verification for whether any Hillsborough municipality (Manchester, Nashua) has a local form or designated contact for pre-interpleader inquiries.
• Local deadline notes: The municipality must file within 60 days of settlement (RSA 80:88, II). The former owner’s repurchase right expires 3 years after the tax deed is recorded (RSA 80:89, VII), but the surplus/excess- proceeds duty is not time-barred after Polonsky v. Town of Bedford (173 N.H. 226 (2020)). — new-hampshire §3.
• Unclaimed-funds list: No county-level list confirmed. If the interpleader court awards excess proceeds to a former owner who cannot be located, the unclaimed portion reverts to the municipality under RSA 80:88, II. Whether unclaimed tax-deed surplus also escheats to NH Treasurer under RSA 471-C is unresolved — needs_verification. — new-hampshire §3.
• Contact for surplus inquiries:
  • Contact the municipal tax collector or town attorney for the municipality that holds/resold the tax-deeded property, then the Superior Court clerk (North or South) for interpleader filings.
  • Manchester: Tax Collector, One City Hall Plaza - West Wing, (603) 624-6575.
  • Nashua: Treasurer/Tax Collector, 229 Main Street, (603) 589-3193.

▸ For Investors / Operators — There is no county tax sale in Hillsborough County, NH; acquisition of tax-deeded property occurs through municipal resales under RSA 80:80, which may take the form of public auction, advertised sealed bid, or authorized real-estate sale on each municipality’s own schedule. Nashua auctioned 11 tax-deeded properties via JSJ Auctions in May 2025 (7.5% buyer’s premium); Manchester’s resale format is unconfirmed. Condominium units in the county carry a potential RSA 356-B:46 super-priority HOA lien (6 months’ assessments plus fees, superior to first mortgages recorded on or after January 1, 2011) — a critical due-diligence item. The 10-year RSA 80:39 limitation on deed challenges runs from recordation at the Hillsborough County Registry of Deeds (19 Temple Street, Nashua; Register Dennis C. Hogan).

▸ For Former Owners — Surplus from municipal tax-deed resales is handled through RSA 80:88 interpleader filed by the municipality in Hillsborough Superior Court (North: 300 Chestnut Street, Manchester; South: 30 Spring Street, Nashua; both reachable at 1-855-212-1234); the filing venue follows the location of the property. The municipality must file within 60 days of settlement, and former owners are named as defendants and receive court notice — no separate claim form is required. After Polonsky v. Town of Bedford (173 N.H. 226 (2020)), the municipality’s obligation to account for surplus is not time-barred, though the RSA 80:89 repurchase right expires 3 years after deed recording. If only one identifiable owner and no lienholders existed at the time of the deed, the municipality may pay surplus directly without an interpleader.

C4. Offices & Contacts

Sources: hcnh.org Departments page (Fredette, county treasurer; Newcomb, sheriff; Coughlin, attorney; all addresses); nhdeeds.org Hillsborough home page (Hogan, Adams, 19 Temple St, (603) 882-6933, hours M–F 8:00–3:45); manchesternh.gov Tax Collector contact search result (One City Hall Plaza, (603) 624-6575); nashuanh.gov Treasurer/Tax Collector page (229 Main St, (603) 589-3193, hours M–F 8 a.m.–5 p.m.); courts.nh.gov search result (Scanlon Manchester; Feliciano Nashua; 1-855-212-1234).

C5. Local Procedure Notes

• No county tax-collection or lien function: The Hillsborough County Treasurer collects the county appropriation from the 32 municipalities in one annual lump sum each December. Individual property owners never deal with the county treasurer for real estate taxes; they deal with their municipal tax collector. (hcnh.org — County Treasurer)
• Two county seats / two Superior Courts: Unlike most NH counties, Hillsborough has both a North courthouse (Manchester, 300 Chestnut St) and a South courthouse (Nashua, 30 Spring St). RSA 80:88 interpleader venue follows the property location, not the municipality’s seat. Property in Manchester files at the North; property in Nashua files at the South; property in smaller towns files in whichever division covers that town’s geographic district. (Wikipedia — Hillsborough County, NH)
• Manchester — administrative approach to tax liens: Manchester, as a city operating under RSA 80:58–91, executes the real estate tax lien to itself prior to May 1 of the year following delinquency (per the statutory calendar). The Tax Collector’s Office is at One City Hall Plaza - West Wing; the online billing portal is egov2.manchesternh.gov/Click2GovTX. Property assessment data is at the Manchester Assessors GIS (manchesternh.gov/GIS via MapGeo). (manchesternh.gov — Real Estate Process)
• Nashua — City adopts RSA 80:58 et seq.: Nashua’s Code, Article XXII, adopted the alternative real estate tax lien and municipal tax sale practices of RSA 80:58 et seq., following the same lien-to-municipality pipeline. Lien releases available for $12 per property (in person or by mail). Tax lookup at NashuaNH.gov/TaxLookup. (nashuanh.gov — FAQs Tax Collector)
• Goffstown example (confirmed municipal procedure): Two years after lien execution, Tax Collector executes a tax deed to the town. Pre-lien interest = 8% (RSA 76:13); post-lien interest = 14% (RSA 80:69). Notice of Impending Lien by certified mail ≥ 30 days before execution (RSA 80:60). The deed is recorded with the Hillsborough County Registry of Deeds. (Goffstown — Delinquent Lien Tax Deeded Property Info)
• Nashua 2025 municipal resale auction: Nashua auctioned 11 tax-deeded properties via JSJ Auctions (JSJAuctions.com) on May 29, 2025 at the Nashua Center for the Arts, with a 7.5% buyer’s premium. This is the clearest recent example of a Hillsborough County municipality exercising RSA 80:80 resale authority. (nashuanh.gov — calendar event EID=12569)
• Registry of Deeds — single office in Nashua: Unlike some NH counties (and unlike the split court system), there is only one Hillsborough County Registry of Deeds office, at 19 Temple Street, Nashua. All liens, tax deeds, and resale deeds for the entire county (Manchester to Milford to Hudson) are recorded there. Hours: Mon–Fri 8:00 a.m.–3:45 p.m. Copies: $2.05/page via public AVA search portal. (nhdeeds.org — Hillsborough General Info)

C6. Records Access

• Deed / land-records search (Registry of Deeds):
  • AVA Public Search (credit card, $2.05/page): https://ava.fidlar.com/NHHillsborough/AvaWeb/
  • Laredo (account-based, $2.00/page): accessed via nhdeeds.org login.
  • Tapestry: additional search option via nhdeeds.org.
  • Note: not all recorded documents are available online; call (603) 882-6933 or email hilscopies@nhdeeds.com for copies; recording questions: hcrecord@nhdeeds.com. (nhdeeds.org — How to Web Search)
• Parcel / assessor search:
  • Nashua: Patriot Properties WebPro at https://www.nashuanh.gov/1533/Assessing-Property-Record-Portal; ArcGIS Hub with parcel, comparable sales, and assessment data at https://equitable-property-value-nashuamaps.hub.arcgis.com/. (nashuanh.gov — Assessing Department)
  • Manchester: Vision/online property information and MapGeo GIS portal at https://www.manchesternh.gov/GIS; assessor property search at https://www.manchesternh.gov/Departments/Assessors/online-property-information. (manchesternh.gov — Online Property Information)
• GIS maps:
  • Nashua GIS viewer: https://nashuagis.nashuanh.gov (interactive; zoom/pan; property record cards; abutters tool). (nashuanh.gov — GIS)
  • Manchester GIS (MapGeo): https://www.manchesternh.gov/GIS (manchesternh.gov — MapGeo)
• Tax payment portals:
  • Manchester: https://egov2.manchesternh.gov/Click2GovTX/ (manchesternh.gov — Tax Collector)
  • Nashua: Citizen Self-Service portal via nashuanh.gov; tax lookup at https://www.NashuaNH.gov/TaxLookup (nashuanh.gov — Tax Collector)

C8. Title & Quiet Title

• Title type: Tax deed — the municipal tax collector executes a tax deed (the “collector’s deed”) directly to the municipality after the 2-year lien period (RSA 80:76). There is no intermediate redeemable-deed or certificate stage under the alternative procedure; title passes to the municipality, which then resells to third parties. — new-hampshire §7.
• Quiet title required? Advisable but not always mandatory. NH provides a 10-year statute of limitations to challenge the validity of a tax lien execution or collector’s deed (RSA 80:39: “No action, suit or other proceeding shall be brought to contest the validity of a tax sale or any collector’s deed based thereon after 10 years from the date of record of the collector’s deed”). This 10-year period begins running from recordation of the deed. Title examiners and underwriters typically require confirmation that the notice chain (RSA 80:60 impending-lien, 80:77 pre-deed, 80:89 pre-sale) was strictly followed; a quiet-title action in Superior Court may be needed if the notice record is incomplete or if prior owners dispute. (gc.nh.gov — RSA 80:39; alfanolawoffice.com — What Is Quieting Title?)
• Quiet title action — court: Hillsborough County Superior Court (North or South, based on property location). The Superior Court has exclusive jurisdiction over disputed title to real estate; quiet-title petitions are filed as civil complaints in the relevant division. (newhampshirecourtrecords.us — Hillsborough courts)
• Quiet title — typical timeline: 3–12 months (uncontested to moderately contested). An uncontested quiet-title case in NH Superior Court may receive a default judgment within a few months if no party appears; contested cases can exceed a year depending on court schedule and service complexity. No Hillsborough-specific timeline data found; statewide NH practice estimate. needs_verification for current Hillsborough Superior Court civil docket timelines.
• Quiet title — typical cost range: $1,500–$5,000 for uncontested; $10,000+ for contested (NH attorney fees + court filing fees + service and publication costs). Hillsborough-specific data needs_verification. (titlebarrier.com — Quiet Title Action cost)
• Deed seasoning notes: Title underwriters focus on strict compliance with the RSA 80:59–60, 80:77, 80:89 notice chain. After Polonsky v. Town of Bedford (173 N.H. 226 (2020)), underwriters also scrutinize the municipality’s excess- proceeds handling. Once the 10-year RSA 80:39 bar runs (from recording), deed challenges become substantially more difficult, but notice-defect challenges are an exception (a defective RSA 80:60/80:77/80:89 notice may toll or void the bar). — new-hampshire §7. (alfanolawoffice.com)
• Title insurers active locally: The following underwriters are known to operate in New Hampshire / Hillsborough County:
  • CATIC (Connecticut Attorneys Title Insurance Company) — New England-based, licensed in NH; has NH rate book; operates in Hillsborough County. (https://catic.com/state-resources/new-hampshire)
  • Old Republic Title — NH offices in Hampton Falls and Bedford (Hillsborough County). (https://www.oldrepublictitle.com/new-hampshire/)
  • Capital Title & Escrow — attorney-owned, NH-statewide. (https://www.captitlenh.com/)
  • Fidelity National Title, First American, Stewart Title — all licensed in NH per state Insurance Dept. needs_verification for active tax-deed underwriting in Hillsborough specifically. All NH title insurers are licensed under RSA 416-A. (nhrealestate.com — Title Insurance NH)

C9. Purchaser Obligations

• Subsequent tax payment office: Taxes that accrue on tax-deeded property while the municipality owns it are absorbed into the RSA 80:90 recoverable “back taxes” stack — the municipality, not a private purchaser, is responsible for taxes during the period of municipal ownership. Once a third-party purchaser acquires the property at the municipal resale, subsequent taxes are paid directly to the municipal tax collector (Manchester: One City Hall Plaza, (603) 624-6575; Nashua: 229 Main Street, (603) 589-3193; other municipalities: respective town tax collector). — new-hampshire §1 (RSA 80:90, I(a)–(b)).
• Notice to owner / former-owner procedure: Before any resale, the municipality — not the purchaser — must send the ≥ 90-day certified-mail notice to former owners and mortgagees of record advising of the impending sale and the right to repurchase (RSA 80:89, I). This is a municipal obligation; the private buyer does not independently give this notice. The RSA 80:88 interpleader names the former owner as a defendant; court-ordered notice issues from the Superior Court. — new-hampshire §5 (RSA 80:89).
• Redemption payment office: During the 2-year post-lien redemption window, the former owner pays the municipal tax collector. After the tax deed, the RSA 80:89 repurchase right (within 3 years of recording) is also exercised through the governing body / tax collector of the municipality that holds the deed. Once the municipality sells to a third party, the former owner’s redemption right is extinguished; remaining rights (surplus claims) are through the Superior Court interpleader. — new-hampshire §2.
• Occupancy and access notes: While the municipality holds the tax deed, it has fee-simple title and may occupy, maintain, or lease the property. During the 3-year RSA 80:89 repurchase window, the former owner has a contractual right to repurchase but no right to possession absent municipality consent. After municipal resale, the third-party purchaser takes subject to the RSA 80:89 repurchase right only if the repurchase period has not run. needs_verification for any local Manchester or Nashua ordinances governing possession and access to city-owned tax-deeded properties pending resale.

C10. Local Restrictions

• Right of first refusal (ROFR) active locally? No confirmed municipal ROFR on tax-deeded property under RSA 80 or any Hillsborough County municipal ordinance was identified. RSA 80:89 provides the former owner a repurchase right, not a municipality or third-party ROFR. NH has no statewide land-bank ROFR statute on tax-deeded property (unlike some states). needs_verification for any individual-municipality ROFR ordinance (Manchester, Nashua, etc.).
• Land bank: No confirmed active land bank in Hillsborough County as of the verification date. NH does not have a statewide land-bank enabling statute comparable to Michigan or Ohio; municipalities use RSA 80:80 and RSA 80:89 to manage tax-deeded inventory. needs_verification for any Manchester or Nashua housing authority or community development entity exercising land-bank-like functions on tax-deeded properties.
• Entity / insider restrictions: NH law does not contain a general prohibition on corporate or non-individual purchasers at tax-deed resales. The RSA 80:89 repurchase right runs to the former owner (individual or entity), and the RSA 80:80 resale may go to any qualifying bidder. needs_verification for any individual Manchester or Nashua ordinance restricting investor buyers.
• HOA super-priority note (Hillsborough County context): Under RSA 356-B:46, condominiums in Hillsborough County (including Nashua and Manchester urban condos) give the condominium association a super-priority lien for 6 months’ worth of delinquent assessments plus attorneys’ fees and collection costs, which is superior to first mortgages recorded on or after January 1, 2011. This lien survives a tax deed in most scenarios. Purchasers of tax-deeded condominium units in Hillsborough County must check for recorded RSA 356-B:46 condominium association liens — they are a critical due-diligence item. Fines are excluded from super-priority (RSA 356-B:46, I(c)). (law.justia.com — RSA 356-B:46 (2025); caionline.org — Priority Lien NH)

C7. Meta

• sources:
  • {type: official, url: “https://hcnh.org/Departments”, retrieved: 2026-06-02} # County departments: Treasurer (Fredette, 329 Mast Rd Ste 114, (603) 627-5602); Sheriff (329 Mast Rd, (603) 627-5610); County Attorney North (300 Chestnut St, (603) 627-5605) and South (30 Spring St, (603) 594-3250); Registry (19 Temple St, (603) 882-6933); Legal Counsel; Administration
  • {type: official, url: “https://hcnh.org/Departments/County-Treasurer”, retrieved: 2026-06-02} # Fredette as Treasurer; 329 Mast Rd Ste 114, Goffstown NH 03045; (603) 627-5602; collects county property tax from municipalities annually in December; no direct property-owner tax functions
  • {type: official, url: “https://hcnh.org/Departments/Sheriffs-Office-Main”, retrieved: 2026-06-02} # Sheriff Brian Newcomb (30th); 329 Mast Rd Goffstown, Nashua 19 Temple St; (603) 627-5610; civil process; NOT tax-sale officer
  • {type: official, url: “https://hcnh.org/Departments/County-Attorneys-Office”, retrieved: 2026-06-02} # County Attorney John Coughlin; North 300 Chestnut St Manchester (603) 627-5605; South 30 Spring St Nashua (603) 594-3250
  • {type: official, url: “https://www.nhdeeds.org/hillsborough-general-info/”, retrieved: 2026-06-02} # Registry: 19 Temple St PO Box 370 Nashua NH 03061-0370; (603) 882-6933; hours M–F 8:00–3:45; Dennis C. Hogan Register; Lisa Adams Controller
  • {type: official, url: “https://www.nhdeeds.org/hillsborough-county-home/”, retrieved: 2026-06-02} # Registry home page: same address; single office (Nashua only); no northern division
  • {type: official, url: “https://www.nhdeeds.org/hillsborough-web-search/”, retrieved: 2026-06-02} # AVA (public, $2.05/page credit card); Laredo (account,$2.00/page); Tapestry; not all documents online; copies: hilscopies@nhdeeds.com; recording: hcrecord@nhdeeds.com
  • {type: official, url: “https://www.nashuanh.gov/822/TreasurerTax-Collector”, retrieved: 2026-06-02} # Nashua Treasurer/Tax Collector: 229 Main St, PO Box 2019, Nashua NH 03060/03061; (603) 589-3193; fax (603) 589-3228; Treasurer@nashuanh.gov; hours M–F 8 a.m.–5 p.m.
  • {type: official, url: “https://www.nashuanh.gov/faq.aspx?TID=22”, retrieved: 2026-06-02} # Nashua Tax Collector FAQs: lien releases $12/property; propertytaxes@nashuanh.gov; (603) 589-3190; Nashua adopted RSA 80:58 et seq.
  • {type: official, url: “https://www.nashuanh.gov/calendar.aspx?EID=12569”, retrieved: 2026-06-02} # Nashua public auction May 29 2025: 11 tax-deeded properties (9 SFR, 1 multi, 1 commercial); JSJ Auctions; 7.5% buyer’s premium; Nashua Center for the Arts
  • {type: official, url: “https://www.manchesternh.gov/Departments/Tax-Collector”, retrieved: 2026-06-02} # Manchester Tax Collector: One City Hall Plaza West Wing, PO Box 9598, Manchester NH 03101/03108; files lien prior to May 1 following year; 2-year redemption; RSA 76:2 applies
  • {type: official, url: “https://www.manchesternh.gov/Departments/Tax-Collector/Real-Estate-Process”, retrieved: 2026-06-02} # Manchester Real Estate Process page (content not fully loadable; general reference to NH RSA compliance)
  • {type: official, url: “https://www.manchesternh.gov/GIS”, retrieved: 2026-06-02} # Manchester MapGeo GIS viewer (parcel, assessor data)
  • {type: official, url: “https://www.manchesternh.gov/departments/assessors/online-property-information”, retrieved: 2026-06-02} # Manchester assessor online property information portal
  • {type: official, url: “https://www.nashuanh.gov/155/GIS”, retrieved: 2026-06-02} # Nashua GIS portal: nashuagis.nashuanh.gov; interactive parcel viewer; property record cards; abutters tool
  • {type: official, url: “https://www.nashuanh.gov/1533/Assessing-Property-Record-Portal”, retrieved: 2026-06-02} # Nashua Patriot Properties WebPro assessor search
  • {type: official, url: “https://www.goffstownnh.gov/517/Delinquent-Lien-Tax-Deeded-Property-Info”, retrieved: 2026-06-02} # Goffstown (Hillsborough County town): 8% pre-lien (RSA 76:13); 14% post-lien (RSA 80:69); 30-day impending lien notice (RSA 80:60); 2-yr to tax deed (RSA 80:76); deed recorded with Hillsborough County Registry
  • {type: official, url: “https://www.courts.nh.gov/your-visit/find-court/hillsborough-superior-court”, retrieved: 2026-06-02} # Hillsborough Superior Court North (300 Chestnut St Manchester, Clerk W. Michael Scanlon) and South (30 Spring St Nashua, Clerk Amy M. Feliciano); both 1-855-212-1234; hours M–F 8 a.m.–4 p.m.
  • {type: secondary, url: “https://newhampshirecourtrecords.us/hillsborough/”, retrieved: 2026-06-02} # Hillsborough court structure: North and South Superior Courts; RSA 80:88 interpleader venue = county where property is located
  • {type: official, url: “https://www.nashuanh.gov/facilities/facility/details/Hillsborough-County-Superior-Court-South-66”, retrieved: 2026-06-02} # Hillsborough Superior Court South: 30 Spring Street, Nashua, NH 03060; (855) 212-1234
  • {type: statute, url: “https://gc.nh.gov/rsa/html/V/80/80-39.htm”, retrieved: 2026-06-02} # RSA 80:39: 10-year limitation to contest validity of tax lien execution or collector’s deed after date of record
  • {type: secondary, url: “https://alfanolawoffice.com/what-is-quieting-title/”, retrieved: 2026-06-02} # NH quiet title must be in Superior Court; RSA 80:39 10-year bar; municipalities may not examine title closely (NH tax deed practice note)
  • {type: official, url: “https://nhtaxdeedauctions.com/auction_faqs_for_municipalities/”, retrieved: 2026-06-02} # NHTDPA: all-inclusive municipal auction services (zero cost to municipality, 10% buyer’s premium); affiliated law firm Sager & Smith PLLC; handles interpleader; statewide NH service; no current Hillsborough County listings as of Jun 2026
  • {type: official, url: “https://nhtaxdeedauctions.com/upcoming_auctions/”, retrieved: 2026-06-02} # No Hillsborough County municipalities in upcoming auctions as of Jun 2026; Bradford NH Jun 27 2026 listed
  • {type: official, url: “https://law.justia.com/codes/new-hampshire/title-xxxi/chapter-356-b/section-356-b-46/”, retrieved: 2026-06-02} # RSA 356-B:46: condominium association super-priority lien for 6 months assessments + fees; superior to first mortgages recorded on/after Jan 1 2011; fines excluded from super-priority
  • {type: official, url: “https://www.caionline.org/advocacy/advocacy-priorities-overview/collecting-delinquent-assessments/priority-lien-new-hampshire/”, retrieved: 2026-06-02} # CAI: NH 6-month super-lien over first mortgages (Jan 1 2011+) with notice; excludes fines
  • {type: secondary, url: “https://en.wikipedia.org/wiki/Hillsborough_County,_New_Hampshire”, retrieved: 2026-06-02} # County seats Manchester and Nashua; population 422,937 (2020 Census); 32 municipalities (2 cities, 30 towns); most populous NH county; two Superior Courts; founded 1769
  • {type: secondary, url: “https://www.catic.com/state-resources/new-hampshire”, retrieved: 2026-06-02} # CATIC active in NH/Hillsborough; NH rate book published; New England-based bar-related insurer
  • {type: secondary, url: “https://www.oldrepublictitle.com/new-hampshire/”, retrieved: 2026-06-02} # Old Republic Title: NH offices in Hampton Falls and Bedford (Hillsborough County)
  • {type: secondary, url: “https://nhrealestate.com/blog/title-insurance-closing-process-nh-protection-peace-mindtitle-insurance-the-closing-process-in-nh-protection-peace-of-mind”, retrieved: 2026-06-02} # NH title insurance licensed under RSA 416-A; typical owner’s policy $1,070-$1,340 on median home
  • {type: secondary, url: “https://www.titlebarrier.com/blog/quiet-title-action”, retrieved: 2026-06-02} # Quiet title: uncontested $1,500-$5,000; contested $10,000+; timeline 3–12 months; court filing fees$250-$500
  • {type: secondary, url: “https://www.countyoffice.org/manchester-tax-collector-manchester-nh-ffb/”, retrieved: 2026-06-02} # Manchester Tax Collector: One City Hall Plaza West Wing, Manchester NH 03101; (603) 624-6575
• needs_verification:
  • Manchester Tax Collector — phone and contact details sourced from countyoffice.org (secondary); confirm (603) 624-6575 and exact procedure from manchesternh.gov directly. manchesternh.gov/Departments/Tax-Collector/Contact-Us page did not fully load.
  • Hillsborough Superior Court North/South venue split — which towns fall into the North (Manchester) vs. South (Nashua) district for interpleader filings under RSA 80:88? No authoritative list of towns per division was retrieved.
  • Municipal ROFR or land-bank programs — no confirmed ROFR or land-bank ordinance identified for Manchester or Nashua, but not exhaustively researched. Check Manchester Planning & Community Development and Nashua Housing Authority.
  • Quiet-title cost/timeline for Hillsborough specifically — ranges cited are national/NH general; Hillsborough Superior Court current docket times unverified.
  • Manchester post-foreclosure auction schedule and vendor — not verified directly from manchesternh.gov. Manchester may use NHTDPA or another vendor or conduct in-house sales. Nashua 2025 auction via JSJ Auctions confirmed.
  • Occupancy during redemption / local possession ordinances — Manchester or Nashua rules for accessing or maintaining city-owned tax-deeded properties pending resale not verified.
  • Title insurers underwriting tax deeds — Fidelity National, First American, and Stewart were not individually confirmed as active in Hillsborough County for tax-deed transactions. CATIC and Old Republic confirmed as NH-active.
  • RSA 80:39 exceptions — defective-notice exception to the 10-year bar (RSA 80:78 non-recording; due-process notice failures) mentioned in secondary sources; not confirmed from the RSA 80:78 text directly.
  • Unclaimed excess-proceeds interpleader outcome — whether unclaimed funds awarded in interpleader but not collected escheat to NH Treasurer (RSA 471-C) or revert to municipality (RSA 80:88, II) — inherited gap from new-hampshire.
  • Delinquent lists for towns other than Manchester and Nashua — only manchesternh.gov and nashuanh.gov portals verified. Goffstown, Milford, Hudson, Merrimack, Bedford, Londonderry, and other Hillsborough towns’ delinquent-list URLs not retrieved.
• cross_links: new-hampshire, right-of-redemption, surplus-funds, polonsky-v-town-of-bedford-2020, tyler-v-hennepin-county, due-process-notice, treasurer-sale, jones-v-flowers, mullane-v-central-hanover, mennonite-v-adams, federal-tax-lien-redemption, bankruptcy-automatic-stay, void-vs-voidable, heirs-property, municipal-discretion-to-refuse-deed
• changelog:
  • 2026-06-02 — Initial population. Verified: county treasurer (Fredette, Goffstown), Sheriff (Newcomb, Goffstown), County Attorney (Coughlin, North Manchester/South Nashua), Registry of Deeds (Hogan, 19 Temple St Nashua, (603) 882-6933), Hillsborough Superior Court North (Scanlon, 300 Chestnut St Manchester) and South (Feliciano, 30 Spring St Nashua). Nashua Tax Collector (229 Main St, (603) 589-3193). Manchester Tax Collector (One City Hall Plaza, (603) 624-6575, secondary). Nashua May 2025 tax-deed auction (JSJ Auctions, 11 properties, 7.5% premium). Goffstown municipal procedure confirmed (8%/14% interest; 30-day notice; 2-yr deed). RSA 80:39 10-year deed-challenge bar identified from primary source. RSA 356-B:46 condo super-priority lien from primary source. Records access: Nashua GIS (nashuagis.nashuanh.gov), Manchester MapGeo, AVA deed search portal. CATIC and Old Republic Title confirmed active in NH/Hillsborough. Key structural finding: no county tax function; all lien/deed operations are municipal; RSA 80:88 interpleader filed in Hillsborough Superior Court (North or South, by property location).

▸ For Investors / Operators — There is no county tax sale in Hillsborough County, NH; acquisition of tax-deeded property occurs through municipal resales under RSA 80:80, which may take the form of public auction, advertised sealed bid, or authorized real-estate sale on each municipality’s own schedule. Nashua auctioned 11 tax-deeded properties via JSJ Auctions in May 2025 (7.5% buyer’s premium); Manchester’s resale format is unconfirmed. Condominium units in the county carry a potential RSA 356-B:46 super-priority HOA lien (6 months’ assessments plus fees, superior to first mortgages recorded on or after January 1, 2011) — a critical due-diligence item. The 10-year RSA 80:39 limitation on deed challenges runs from recordation at the Hillsborough County Registry of Deeds (19 Temple Street, Nashua; Register Dennis C. Hogan).

▸ For Former Owners — Surplus from municipal tax-deed resales is handled through RSA 80:88 interpleader filed by the municipality in Hillsborough Superior Court (North: 300 Chestnut Street, Manchester; South: 30 Spring Street, Nashua; both reachable at 1-855-212-1234); the filing venue follows the location of the property. The municipality must file within 60 days of settlement, and former owners are named as defendants and receive court notice — no separate claim form is required. After Polonsky v. Town of Bedford (173 N.H. 226 (2020)), the municipality’s obligation to account for surplus is not time-barred, though the RSA 80:89 repurchase right expires 3 years after deed recording. If only one identifiable owner and no lienholders existed at the time of the deed, the municipality may pay surplus directly without an interpleader.

Legal information, not legal advice. This page summarizes local operational procedure and inherits its legal framework from new-hampshire. Every claim cites a fetched source; claims marked needs_verification were not confirmed against a retrieved primary source. Verify every fact against the cited official source and consult a licensed New Hampshire attorney before acting. Last verified: 2026-06-02.