Rockingham 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 Rockingham County municipalities actually run it. Legal information, not legal advice. Last verified: 2026-06-02.
Critical jurisdictional note — there is no “Rockingham 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. Rockingham County — the easternmost and (2010–2020) fastest-growing NH county, 314,176 residents (2020 Census) — contains one city (Portsmouth) and 38 towns, including the large towns of Derry and Salem. The county seat is Brentwood, where the county complex (offices clustered at 94–119 North Road) houses a Registry of Deeds (where liens and deeds are recorded), a Sheriff (civil process), the County Treasurer (collects the county tax appropriation from municipalities, not from individual owners), and the Rockingham Superior Court. 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 Rockingham Superior Court (RSA 80:88, II). See new-hampshire for the full statutory framework. (rockinghamcountynh.org; Wikipedia — Rockingham County, NH)
C0. Identity
- County seat: Brentwood — the county complex sits along North Road (addresses 94–119 North Road, Brentwood, NH 03833), with the Rockingham Superior Court courthouse at 10 Route 125, Brentwood. (rockinghamcountynh.org — All Departments; courts.nh.gov — Rockingham Superior Court)
- Population: 314,176 (2020 Census) — second-most-populous NH county and the state’s fastest-growing county 2010–2020. (Wikipedia — Rockingham County, NH)
- FIPS: 33015 (NETROnline — Rockingham County GIS (33015))
- Recording unit: county — the Rockingham County Registry of Deeds (one office, 102 North Road, Brentwood) records all real estate instruments for the county. (nhdeeds.org — Rockingham Home)
- Municipalities: 1 city (Portsmouth) + 38 towns, including Derry, Salem, Londonderry, Exeter, Hampton, Windham, Plaistow, Raymond, Epping, Newmarket, Seabrook, Kingston, Stratham, and others. Each runs its own tax-collection and lien/deed process under RSA 80. (Wikipedia — Rockingham 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.
- Confirmed municipal lien procedure (Derry, Portsmouth):
- Derry: A tax lien gives the town a legal interest unless redeemed within 2 years of lien execution by paying the amount due plus accrued interest and costs; once the lien is executed, interest accrues at 14%/yr (RSA 80:69); if unredeemed for 2 years, the tax collector deeds the property to the town (RSA 80:76), with certified-mail notice ≥ 30 days before the deed. (derrynh.gov — Tax Collector)
- Portsmouth: Property tax liens accrue interest at 14% and are executed in late August on parcels with unpaid taxes. (portsmouthnh.gov — Tax Collector)
- Platform / calendar — municipal resales of tax-deeded property:
- No fixed county calendar. Municipalities resell tax-deeded property on their own schedules under RSA 80:80 (public auction, advertised sealed bid, or authorized real-estate sale).
- Statewide auction vendor — NH Tax Deed & Property Auctions (NHTDPA): a private firm providing all-inclusive municipal auction services. As of June 2026, its upcoming-auction list shows no Rockingham County municipalities (recent/upcoming NH towns include Hampstead — a Rockingham County town — on Aug. 23, 2025, plus Candia, Hooksett, Barnstead, Effingham, Wakefield, Plymouth, and Bradford). Contact: (603) 301-0185, info@nhtaxdeedauctions.com. (nhtaxdeedauctions.com — Upcoming Auctions)
needs_verificationfor the specific resale schedules/vendors of Derry, Salem, Portsmouth, and other Rockingham municipalities.
- 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 (Derry and Portsmouth both confirm the 14% post-lien rate). — see new-hampshire §1. (derrynh.gov — Tax Collector; portsmouthnh.gov — Tax Collector)
- Registration / deposit: set ad hoc by each municipality for its resale; no
county rule.
needs_verificationfor deposit/registration requirements at any specific Rockingham resale. - Delinquent list location:
- Derry: Munis Self-Service real estate tax portal at https://derrynh.munisselfservice.com/citizens/RealEstate/default.aspx (derrynh.gov — Tax Collector)
- Salem: online payment portal via Invoice Cloud, linked from the Tax Collector page; tax balances looked up there. (salemnh.gov — Tax Collector)
- Portsmouth: tax collection portal at https://www.portsmouthnh.gov/tax. (portsmouthnh.gov — Tax Collector)
- Other municipalities: each publishes its own delinquent list.
needs_verificationfor Londonderry, Exeter, Hampton, Windham, 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.
- Derry — redemption payments to: Town of Derry Tax Collector, 14 Manning Street, Derry, NH 03038; phone (603) 432-6106. (derrynh.gov — Tax Collector)
- Salem — redemption payments to: Town of Salem Tax Collector (Martha D. Breen), 33 Geremonty Drive, Salem, NH 03079; phone (603) 890-2109. (salemnh.gov — Tax Collector)
- Portsmouth — redemption payments to: City of Portsmouth Tax Collector, 1 Junkins Avenue, Portsmouth, NH 03801; phone (603) 610-7244; taxdept@portsmouthnh.gov. (portsmouthnh.gov — Tax Collector)
- Local fees: lien amount + 14%/yr interest + lien-recording costs + mortgagee-notification costs (RSA 80:69). For repurchase after the deed: full RSA 80:90 stack including the 10% penalty. No county fee.
- Deviations from state default: none identified at county level.
needs_verificationfor any local rules in individual Rockingham towns.
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
- Claim filing venue: Rockingham Superior Court (RSA 80:88, II — “superior
court for the county in which the property is located”):
- Address: 10 Route 125, Brentwood, NH 03833 (mailing: P.O. Box 1258, Kingston, NH 03848-1258); Clerk Patrice Touma; phone 1-855-212-1234 (outside US/Canada 1-603-415-0162); hours Mon–Fri 8:00 a.m.–4:00 p.m. (courts.nh.gov — Rockingham Superior Court)
- The municipality files the interpleader bill within 60 days of settlement (RSA 80:88, II). The former owner does not file; they are named as a defendant.
- 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 and former owners/lienholders are named as defendants and served.
needs_verificationfor whether any Rockingham municipality (Derry, Salem, Portsmouth) maintains a local form or designated contact for pre-interpleader surplus 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-2020 (173 N.H. 226 (2020)). — new-hampshire §3.
- Unclaimed-funds list: No county-level list confirmed. If interpleader excess
proceeds go unclaimed, RSA 80:88, II provides they revert to the municipality;
whether unclaimed tax-deed surplus also escheats to the 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
Rockingham Superior Court clerk for interpleader filings.
- Derry: Tax Collector, 14 Manning Street, (603) 432-6106.
- Salem: Tax Collector, 33 Geremonty Drive, (603) 890-2109.
- Portsmouth: Tax Collector, 1 Junkins Avenue, (603) 610-7244.
▸ For Investors / Operators — Rockingham’s alternative lien procedure (RSA 80:58–91) has no investor certificate auction — the lien runs to the municipality, which takes the tax deed and may later resell under RSA 80:80. The acquisition point is the municipal resale (watch NHTDPA and individual town schedules), not a certificate; see new-hampshire §5b for the marketable-title path (Superior Court quiet title; the RSA 80:39 / 80:78 incontestability bar) and §7b for surviving liens (the RSA 80:59 lien primes other liens, but the RSA 356-B:46 condo 6-month super-priority and the IRS § 7425 120-day redemption can survive a resale).
▸ For Former Owners — When a Rockingham municipality resells tax-deeded property for more than its RSA 80:90 recovery (back taxes, interest, costs, and the 10% penalty), the excess proceeds belong to the former owner(s) and record lienholders (RSA 80:88). Under polonsky-v-town-of-bedford-2020 the duty to pay that surplus is not cut off by the RSA 80:89 3-year repurchase deadline. Distribution is through a Rockingham Superior Court interpleader the municipality must file within 60 days of the resale (or paid directly to a sole owner with no recorded lienholders).
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| County Treasurer (county tax, NOT property-tax collection) | Scott Priestley (Dep. Robert Troy) | 119 North Road, Brentwood, NH 03833 | (603) 679-2256 ext. 9068 | https://rockinghamcountynh.org/treasurer |
| Tax Collector — Derry (largest town) | Town of Derry Tax Collector | 14 Manning Street, Derry, NH 03038 | (603) 432-6106 | https://www.derrynh.gov/tax-collector |
| Tax Collector — Salem | Martha D. Breen (Dep. Donna Bergeron) | 33 Geremonty Drive, Salem, NH 03079 | (603) 890-2109 | https://www.salemnh.gov/445/Tax-Collector |
| Tax Collector — Portsmouth (only city) | City of Portsmouth Tax Collector | 1 Junkins Avenue, Portsmouth, NH 03801 | (603) 610-7244 | https://www.portsmouthnh.gov/tax |
| Superior Court (surplus interpleader, quiet title) | Rockingham Superior Court; Clerk Patrice Touma | 10 Route 125, Brentwood, NH 03833 (Mail: P.O. Box 1258, Kingston, NH 03848-1258) | 1-855-212-1234 | https://www.courts.nh.gov/your-visit/find-court/rockingham-superior-court |
| Registry of Deeds | Register Cathy Ann Stacey (Dep. Becky Burns) | 102 North Road, Brentwood, NH 03833 | (603) 642-5526 | https://www.nhdeeds.org/rockingham-home/ |
| Sheriff (civil process; NOT a tax-sale officer) | Rockingham County Sheriff’s Office | 96 North Road, Brentwood, NH 03833 | (603) 679-9475 | https://www.rockso.org/ |
| County Attorney | Rockingham County Attorney | 100 North Road, Brentwood, NH 03833 | (603) 642-4249 | https://www.rockinghamcountyattorney.org/ |
| County Commissioners | Rockingham County Commissioners | 94 North Road, Brentwood, NH 03833 | (603) 679-9350 | https://rockinghamcountynh.org/ |
Sources: rockinghamcountynh.org All Departments page (Sheriff 96 North Rd / (603) 679-9475; County Attorney 100 North Rd / (603) 642-4249; Treasurer 119 North Rd / (603) 679-2256 ext 9068; Registry 102 North Rd / (603) 642-5526; Commissioners 94 North Rd / (603) 679-9350); rockinghamcountynh.org Treasurer page (Priestley/Troy); nhdeeds.org Rockingham Home (Stacey/Burns, 102 North Rd, (603) 642-5526, hours M–F 8:00–4:00, recording line closes 3:30, cash/check only); courts.nh.gov Rockingham Superior Court (Touma, 10 Route 125, P.O. Box 1258 Kingston, 1-855-212-1234); derrynh.gov, salemnh.gov, portsmouthnh.gov tax-collector pages.
C5. Local Procedure Notes
- No county tax-collection or lien function: The Rockingham County Treasurer collects the county appropriation from the county’s municipalities in one annual lump sum each December (NH residents pay the county portion of their property tax to their municipality, which passes it to the county). Individual owners never deal with the county treasurer for real estate taxes; they deal with their municipal tax collector. (rockinghamcountynh.org — Treasurer)
- Single Superior Court / single Registry: Unlike Hillsborough County (two courthouses), Rockingham County has one Superior Court at Brentwood and one Registry of Deeds at Brentwood. All RSA 80:88 surplus interpleaders for property in the county are filed at the Brentwood courthouse; all liens, tax deeds, and resale deeds are recorded at the Brentwood Registry. (courts.nh.gov — Rockingham Superior Court; nhdeeds.org — Rockingham Home)
- Derry — confirmed RSA 80 procedure: A tax lien gives the town a legal interest unless redeemed within 2 years; once executed the lien accrues 14%/yr interest (RSA 80:69); if unredeemed for 2 years the tax collector deeds the property to the town (RSA 80:76); certified-mail notice issues ≥ 30 days before the deed. (derrynh.gov — Tax Collector)
- Portsmouth — lien execution timing: Property tax liens are executed in late August on parcels with unpaid taxes, accruing 14% interest. (portsmouthnh.gov — Tax Collector)
- Recorded at the Brentwood Registry: All municipal liens and tax deeds for towns across the county (Derry, Salem, Portsmouth, Exeter, Hampton, etc.) are recorded at the Rockingham County Registry of Deeds, 102 North Road, Brentwood. Hours Mon–Fri 8:00 a.m.–4:00 p.m.; recording line closes 3:30 p.m.; cash or check only for in-person transactions. (nhdeeds.org — Rockingham Home)
C6. Records Access
- Deed / land-records search (Registry of Deeds):
- AVA Public Search and Tapestry (pay-as-you-go) via nhdeeds.org Rockingham pages; recording/technical support via Fidlar Technologies (support@fidlar.com, 563-345-1283). Not all documents are available online; call (603) 642-5526 for copies. (No “Laredo” option listed for Rockingham as of the verification date.) (nhdeeds.org — Rockingham Searching Records; nhdeeds.org — Rockingham Home)
- Parcel / assessor search (by municipality):
- Derry: Munis Self-Service real estate portal at https://derrynh.munisselfservice.com/citizens/RealEstate/default.aspx (derrynh.gov — Tax Collector)
- Salem: Vision Government Solutions assessing database at https://gis.vgsi.com/salemnh/ (salemnh.gov — Assessing)
- Portsmouth: Assessor’s office property data at https://www.portsmouthnh.gov/assessors (portsmouthnh.gov — Assessors)
- Many Rockingham towns use Vision Government Solutions (gis.vgsi.com/
nh/) , Avitar Associates, or PeopleGIS for assessing data.needs_verificationfor each town’s specific portal.
- GIS maps:
- Rockingham County GIS data hub (ArcGIS): https://data-hub-rock-co-gis.hub.arcgis.com/
(county open-data/GIS hub; page content thin on fetch —
needs_verificationfor a county-wide parcel viewer). (Rockingham County GIS Hub) - Rockingham Planning Commission maps/data: http://www.therpc.org/maps-and-data/resources
- Most parcel-level GIS is municipal (e.g., Salem via gis.vgsi.com/salemnh/).
- Rockingham County GIS data hub (ArcGIS): https://data-hub-rock-co-gis.hub.arcgis.com/
(county open-data/GIS hub; page content thin on fetch —
- Tax payment portals:
- Derry: https://derrynh.munisselfservice.com/citizens/RealEstate/default.aspx
- Salem: Invoice Cloud portal via https://www.salemnh.gov/445/Tax-Collector
- Portsmouth: https://www.portsmouthnh.gov/tax
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 investor-certificate stage under the alternative procedure; title passes to the municipality, which then resells to third parties under RSA 80:80. — new-hampshire §7.
- Quiet title required? Advisable but not always mandatory. NH provides a statute-of-limitations bar on challenging a tax-lien execution or collector’s deed (RSA 80:39 / RSA 80:78 incontestability provisions — see new-hampshire §5b/§7); the bar runs 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 Rockingham Superior Court may be needed where the notice record is incomplete or a prior owner disputes. — new-hampshire §5b. (nhmunicipal.org — Debunking Top Ten Tax Deed Myths)
- Quiet title — court: Rockingham Superior Court, 10 Route 125, Brentwood (the Superior Court has jurisdiction over disputed real-estate title; quiet-title petitions are filed as civil complaints). (courts.nh.gov — Rockingham Superior Court)
- Quiet title — typical timeline: roughly 3–12 months (uncontested default to
moderately contested), per general NH Superior Court practice; no Rockingham-specific
docket data retrieved —
needs_verification. — new-hampshire §5b. - Quiet title — typical cost range: roughly $1,500–$5,000 uncontested,
$10,000+ contested (NH attorney fees + filing/service/publication), per general
NH practice; Rockingham-specific data
needs_verification. — new-hampshire §5b. - Deed seasoning notes: Underwriters focus on strict compliance with the RSA 80:59–60, 80:77, 80:89 notice chain, and (post-Polonsky) on the municipality’s excess-proceeds handling. — new-hampshire §7.
- Title insurers active locally: New England / NH underwriters operate in
Rockingham County, including CATIC, Old Republic Title (NH offices including
Hampton Falls, a Rockingham County town), and national underwriters (Fidelity
National, First American, Stewart) licensed in NH under RSA 416-A. Active tax-deed
underwriting in Rockingham specifically —
needs_verification. — new-hampshire §5b.
C9. Purchaser Obligations
- Subsequent tax payment office: Taxes accruing 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, owes taxes during municipal ownership. Once a third-party purchaser acquires the property at a municipal resale, subsequent taxes are paid to the municipal tax collector (Derry: 14 Manning St, (603) 432-6106; Salem: 33 Geremonty Dr, (603) 890-2109; Portsmouth: 1 Junkins Ave, (603) 610-7244; other towns: respective 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 repurchase right (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 Rockingham Superior Court. — new-hampshire §5.
- 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 exercised through the governing body / tax collector of the municipality holding the deed. Once the municipality sells to a third party, the redemption right is extinguished; remaining rights (surplus) are through the Rockingham 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 (RSA 80:91). During
the 3-year RSA 80:89 repurchase window the former owner has a contractual repurchase
right but no right to possession absent municipality consent.
needs_verificationfor any local Derry/Salem/Portsmouth ordinance governing possession of city/town-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 Rockingham County municipal ordinance was
identified. RSA 80:89 provides the former owner a repurchase right, not a
municipality/third-party ROFR.
needs_verificationfor any individual-municipality ROFR ordinance (Derry, Salem, Portsmouth, etc.). - Land bank: No confirmed active land bank in Rockingham County as of the
verification date. NH has no 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_verificationfor any housing authority or community-development entity exercising land-bank-like functions on tax-deeded property locally. - Entity / insider restrictions: NH law does not generally prohibit corporate or
non-individual purchasers at tax-deed resales; RSA 80:80 resales may go to any
qualifying bidder, and the RSA 80:89 repurchase right runs to the former owner
(individual or entity). The statewide RSA 477:22-c foreign-principal prohibition
(eff. 2025) bars certain foreign principals from acquiring NH real property by any
means. — new-hampshire §11b.
needs_verificationfor any Rockingham municipal ordinance restricting investor buyers. - HOA super-priority note (Rockingham context): Under RSA 356-B:46, condominiums in Rockingham County give the condominium association a super-priority lien for 6 months’ worth of delinquent assessments plus attorneys’ fees and collection costs, superior to first mortgages recorded on or after January 1, 2011 (fines excluded). Purchasers of tax-deeded condominium units in the county should check for recorded RSA 356-B:46 association liens as a due-diligence item. — new-hampshire §7b.
C7. Meta
- sources:
- {type: official, url: “https://rockinghamcountynh.org/”, retrieved: 2026-06-02} # County home: departments (Treasurer, Sheriff→rockso.org, County Attorney→rockinghamcountyattorney.org, Registry→nhdeeds.org); county complex Brentwood; disclaimer
- {type: official, url: “https://rockinghamcountynh.org/departments/contact-us/”, retrieved: 2026-06-02} # All Departments: Sheriff 96 North Rd (603) 679-9475; County Attorney 100 North Rd (603) 642-4249; Treasurer 119 North Rd (603) 679-2256 ext 9068; Registry 102 North Rd (603) 642-5526; Commissioners 94 North Rd (603) 679-9350; all Brentwood NH 03833
- {type: official, url: “https://rockinghamcountynh.org/treasurer”, retrieved: 2026-06-02} # Treasurer Scott Priestley (Dep. Robert Troy), 119 North Rd Brentwood, (603) 679-2256 ext 9068; collects county appropriation from municipalities (lump sum each December), not property-owner taxes; RSA 29
- {type: official, url: “https://www.nhdeeds.org/rockingham-home/”, retrieved: 2026-06-02} # Registry: Register Cathy Ann Stacey, Deputy Becky Burns; 102 North Road Brentwood NH 03833; (603) 642-5526; fax (603) 642-5930; hours M–F 8:00–4:00, recording line closes 3:30; cash or check only; AVA + Tapestry search
- {type: official, url: “https://www.nhdeeds.org/rockingham-county-searching-records/”, retrieved: 2026-06-02} # Search options: AVA (public), Tapestry (pay-as-you-go); Fidlar Technologies support (support@fidlar.com, 563-345-1283); no Laredo listed; (603) 642-5526
- {type: official, url: “https://www.courts.nh.gov/your-visit/find-court/rockingham-superior-court”, retrieved: 2026-06-02} # Rockingham Superior Court: 10 Route 125 Brentwood NH 03833; mailing P.O. Box 1258 Kingston NH 03848-1258; Clerk Patrice Touma; 1-855-212-1234 (intl 1-603-415-0162); hours M–F 8:00–4:00
- {type: official, url: “https://www.derrynh.gov/tax-collector”, retrieved: 2026-06-02} # Derry Tax Collector: 14 Manning St Derry NH 03038; (603) 432-6106; tax lien → 2-yr redemption; 14%/yr post-lien (RSA 80:69); tax deed at 2 yrs (RSA 80:76); 30-day certified-mail notice; Munis Self-Service portal
- {type: official, url: “https://www.salemnh.gov/445/Tax-Collector”, retrieved: 2026-06-02} # Salem Tax Collector Martha D. Breen (Dep. Donna Bergeron); 33 Geremonty Dr Salem NH 03079; (603) 890-2109; hours M–F 8:30–5:00; Invoice Cloud online payment portal; delinquent = interest from due date
- {type: official, url: “https://www.salemnh.gov/158/Assessing”, retrieved: 2026-06-02} # Salem Assessing: Vision Government Solutions (gis.vgsi.com/salemnh) property database
- {type: official, url: “https://www.portsmouthnh.gov/tax”, retrieved: 2026-06-02} # Portsmouth Tax Collector: 1 Junkins Ave Portsmouth NH 03801; (603) 610-7244; fax (603) 431-6402; taxdept@portsmouthnh.gov; 14% lien interest; liens executed late August
- {type: official, url: “https://www.portsmouthnh.gov/assessors”, retrieved: 2026-06-02} # Portsmouth Assessor’s Office: property data/records
- {type: official, url: “https://nhtaxdeedauctions.com/upcoming_auctions/”, retrieved: 2026-06-02} # NHTDPA upcoming/recent auctions: Hampstead NH (Rockingham County) Aug 23 2025; Candia, Hooksett, Barnstead, Effingham, Wakefield, Plymouth, Bradford; no other Rockingham listings as of Jun 2026; contact (603) 301-0185
- {type: secondary, url: “https://en.wikipedia.org/wiki/Rockingham_County,_New_Hampshire”, retrieved: 2026-06-02} # County seat Brentwood; pop 314,176 (2020); 1 city (Portsmouth) + 38 towns; largest town Derry, then Salem; founded 1769, organized 1771; fastest-growing NH county 2010–2020; easternmost NH county
- {type: secondary, url: “https://map.netronline.com/new_hampshire-rockingham/33015”, retrieved: 2026-06-02} # FIPS 33015 for Rockingham County NH (NETROnline GIS index)
- {type: agency, url: “https://www.nhmunicipal.org/town-city-magazine/new-hampshire-town-and-city-julyaugust-2023/debunking-top-ten-tax-deed-myths”, retrieved: 2026-06-02} # NHMA: 2-yr tax deed (RSA 80:76); 90-day pre-sale notice (RSA 80:89); alternative lien procedure 80:58-91; quiet-title/notice-compliance practice
- {type: official, url: “https://data-hub-rock-co-gis.hub.arcgis.com/”, retrieved: 2026-06-02} # Rockingham County GIS open-data hub (ArcGIS); page content thin on fetch
- needs_verification:
- Municipal resale schedules/vendors — Derry, Salem, Portsmouth, and other Rockingham towns’ tax-deeded resale calendars and auction vendors not individually confirmed; NHTDPA shows Hampstead (Rockingham town) Aug 23 2025 but no other Rockingham listings.
- Registration/deposit at resales — no specific Rockingham resale registration or deposit terms retrieved.
- Delinquent lists for towns other than Derry/Salem/Portsmouth — Londonderry, Exeter, Hampton, Windham, Plaistow, Raymond, etc. portals not retrieved.
- Local surplus claim form / pre-interpleader contact — whether any Rockingham municipality publishes a surplus claim form or designated surplus contact.
- Unclaimed excess-proceeds escheat — interaction of RSA 80:88, II (revert to municipality) with RSA 471-C abandoned property — inherited gap from new-hampshire.
- Quiet-title cost/timeline for Rockingham specifically — ranges cited are NH-general; Rockingham Superior Court civil docket times unverified.
- Title insurers underwriting tax deeds in Rockingham — CATIC/Old Republic active in NH generally; Rockingham-specific tax-deed underwriting not confirmed.
- County-wide GIS parcel viewer — Rockingham County GIS hub fetch returned thin content; confirm whether a unified county parcel viewer exists vs. municipal-only.
- Per-page Registry copy fees — Rockingham Registry fee schedule not retrieved verbatim; confirm copy/recording fee amounts.
- Municipal ROFR / land-bank programs — no confirmed ROFR or land bank in Rockingham; not exhaustively researched per municipality.
- Occupancy during redemption / local possession ordinances — Derry/Salem/Portsmouth rules for accessing or maintaining town/city-owned tax-deeded property pending resale not verified.
- 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 offices from rockinghamcountynh.org All Departments page (Sheriff 96 North Rd; County Attorney 100 North Rd; Treasurer 119 North Rd; Registry 102 North Rd; Commissioners 94 North Rd) and Treasurer page (Priestley/Troy); Registry of Deeds (Stacey, 102 North Rd Brentwood, (603) 642-5526, AVA/Tapestry); Rockingham Superior Court (Touma, 10 Route 125 Brentwood, P.O. Box 1258 Kingston, 1-855-212-1234). Municipal tax collectors verified: Derry (14 Manning St, (603) 432-6106; RSA 80 2-yr lien→deed, 14%), Salem (Breen, 33 Geremonty Dr, (603) 890-2109), Portsmouth (1 Junkins Ave, (603) 610-7244; 14% liens executed late August). NHTDPA upcoming auctions checked (Hampstead, a Rockingham town, Aug 23 2025). FIPS 33015 (NETROnline). Population 314,176 / Brentwood seat / 1 city + 38 towns (Wikipedia). Key structural finding: no county tax function; all lien/deed operations are municipal; single Brentwood Superior Court + single Brentwood Registry; RSA 80:88 interpleader filed in Rockingham Superior Court. Inherits legal framework from new-hampshire (RSA 80:58–91; Polonsky surplus; RSA 356-B:46 condo super-priority; RSA 477:22-c foreign-principal prohibition).
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.