State Foreclosure Law Library

new-hampshire

23 min read

New Hampshire — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

New Hampshire is not a competitive tax-sale state in the modern, common form. Almost every municipality uses the alternative tax lien procedure of RSA 80:58–91, under which the municipality’s tax collector executes a real estate tax lien to the municipality itself (RSA 80:59) for unpaid taxes — there is no public auction of the lien to private investors in towns that have adopted this procedure. The owner then has a 2-year redemption period (RSA 80:69, 80:76); if the property is not redeemed, the collector executes a tax deed conveying full fee title to the municipality (RSA 80:76). Historically the town kept the entire value — the classic “home-equity-theft” pattern. New Hampshire abolished that windfall before Tyler in Polonsky v. Town of Bedford, 173 N.H. 226 (2020), which held the 3-year cutoff on the municipality’s duty to pay excess proceeds (former RSA 80:89, VII) an unconstitutional taking under Part I, Article 12 of the New Hampshire Constitution. The operative surplus rules are now RSA 80:88 (distribution of proceeds, interpleader) and RSA 80:90 (defines “back taxes, interest, costs and penalty,” including a 10% penalty of assessed value). That is the central business fact for New Hampshire: surplus belongs to the former owner, but it arises only when the town resells tax-deeded property for more than its statutory recovery, and it is distributed through a superior court interpleader unless there is a single owner and no recorded lienholders.

0. Identity & Classification

  • Recording unit: Municipality (city/town) for tax collection and lien/deed; 10 counties with registries of deeds for recording. Property-tax collection and the lien/deed process are run by the municipal tax collector, not the county. (count: 10 counties / 200+ municipalities)
  • Tax sale type: Tax deed (with a municipal tax lien intermediate step). Towns using the alternative procedure execute the lien to the municipality (RSA 80:59), not to bidding investors; after 2 years unredeemed the collector gives a tax deed (RSA 80:76). — https://gc.nh.gov/rsa/html/V/80/80-76.htm
  • Tax foreclosure process: Administrative (no court action required to take the deed). The collector “shall execute … a deed” 2 years after lien execution if unredeemed (RSA 80:76, I), subject to the municipality’s discretion to refuse the deed for environmental or other liability reasons (RSA 80:76, II, II-a, III).
  • Mortgage foreclosure process: Non-judicial (power of sale under RSA 479:25) is the dominant route; strict (entry) and judicial foreclosure also exist under RSA 479. — https://gc.nh.gov/rsa/html/XLVIII/479/479-25.htm
  • Selling authority: Municipal tax collector (lien execution and tax deed); the governing body (selectmen/city council) authorizes any transfer/sale of the lien or tax-deeded property (RSA 80:42, 80:80). Mortgage sales are run by the mortgagee under the power of sale (RSA 479:25).
  • Statutory home: Title V (Taxation), Chapter 80 (Collection of Taxes) — alternative tax lien procedure RSA 80:58–91 (lien execution §§ 80:59–60; redemption § 80:69; tax deed § 80:76; proceeds/excess § 80:88; repurchase § 80:89; definitions/penalty § 80:90). Mortgage foreclosure: Title XLVIII, Chapter 479 (power of sale § 479:25). — https://gc.nh.gov/rsa/html/NHTOC/NHTOC-V-80.htm
  • Tyler v. Hennepin compliance: compliant / reformed pre-Tyler. New Hampshire reached Tyler’s result three years early in Polonsky v. Town of Bedford, 173 N.H. 226 (2020) (state-constitution takings). Post-Tyler, the NH Municipal Association advises that municipalities may keep only back taxes, interest, costs and penalty and must return excess proceeds to former owners and lienholders regardless of how long the town has held the property. The 10% penalty in RSA 80:90, I(f) is now flagged as a possible Eighth Amendment Excessive Fines problem. See Module 3. — https://www.nhmunicipal.org/court-update/keeping-excess-profit-sale-tax-deeded-property-violates-takings-clause-fifth-amendment

1. Tax Sale Mechanics

Under the alternative lien procedure (RSA 80:58–91) there is no investor auction. The “mechanics” are the lien → 2-year redemption → tax-deed → municipal resale pipeline.

  • What is “sold”: At the lien stage, nothing is sold to a private party in towns using RSA 80:58–86 — the collector executes the tax lien to the municipality (RSA 80:59), and that lien has priority over all other liens (RSA 80:59). After 2 years unredeemed the collector conveys a tax deed to the municipality (RSA 80:76). The municipality may later resell the tax-deeded property (RSA 80:80, 80:88). — https://gc.nh.gov/rsa/html/V/80/80-59.htm
  • Bidding method: None at the lien stage in alternative-procedure towns. Where a municipality is authorized to transfer/sell a lien during the redemption period or to sell tax-deeded property, it may use public auction or advertised sealed bids with minimum bids set by the governing body (RSA 80:42, 80:80) — but not during the 2-year redemption window without a town/council vote, and subject to the RSA 80:89 repurchase right. — https://gc.nh.gov/rsa/html/V/80/80-80.htm
  • Interest / penalty:
    • Delinquent taxes (pre-lien) accrue 8% per annum (RSA 76:13).
    • After the lien is executed, the recorded lien accrues 14% per annum until redemption in full (RSA 80:69). (Rate was 18% before an ~April 2019 amendment; confirm current rate against § 80:69 text — see needs_verification.)
    • A 10% penalty of the property’s assessed value (adjusted by the equalization ratio) at the date of the tax deed is part of the municipality’s recoverable “back taxes, interest, costs and penalty” (RSA 80:90, I(f)). — https://gc.nh.gov/rsa/html/V/80/80-90.htm
  • Minimum bid composition: N/A at lien stage. On a municipal resale of tax-deeded property, the municipality recovers (and may deduct before paying excess) the RSA 80:90 “back taxes, interest, costs and penalty” stack (taxes, statutory interest, notice/recording fees, legal costs, incidental/consequential costs of ownership and disposition, and the 10% penalty). — https://gc.nh.gov/rsa/html/V/80/80-90.htm
  • Sale frequency / typical month: Liens are executed annually; the impending lien notice (RSA 80:60) is sent by certified mail ≥ 30 days before execution, commonly in spring, and the lien is typically executed in spring/summer. The 2-year redemption clock runs from lien execution; the tax deed follows if unredeemed. — https://www.goffstownnh.gov/517/Delinquent-Lien-Tax-Deeded-Property-Info
  • Venue / platforms: No statewide auction platform. Resales of tax-deeded property are by municipal public auction / sealed bid or ordinary real-estate sale per the governing body’s terms (RSA 80:80). (No mandated vendor platform.)
  • Registration & deposit: Set ad hoc by the municipality for any resale (RSA 80:80); no statewide rule. (Local terms — see county/municipal pages.)
  • Subsequent taxes (“subs”): Not applicable in an investor-certificate sense (the lienholder is the municipality). Taxes that would have been assessed while the town owns the property are added to the municipality’s recoverable amount under RSA 80:90, I(a)–(b). — https://gc.nh.gov/rsa/html/V/80/80-90.htm

2. Right of Redemption → see right-of-redemption

  • Pre-deed right: Any person with a legal interest in the land subject to the tax lien may redeem at any time before the collector executes a tax deed by paying the recorded lien plus 14% per annum interest from the date of execution to payment in full, plus redemption and mortgagee-notification costs (RSA 80:69). Functionally this is a 2-year window because the deed issues 2 years after lien execution (RSA 80:76, I). — https://gc.nh.gov/rsa/html/V/80/80-76.htm
  • Post-sale period (post-deed “repurchase”): After the tax deed, the former owner has a statutory opportunity to repurchase under RSA 80:89 — within 30 days of the municipality’s pre-sale notice, or, if no notice was received, any time within 3 years of recording the tax deed (RSA 80:89, II). This is a repurchase right, not classic redemption; price is the RSA 80:90 recovery amount. (But see Module 3: Polonsky held the 3-year cutoff on the duty to pay excess proceeds unconstitutional; the repurchase right and the surplus duty are distinct.) — https://gc.nh.gov/rsa/html/V/80/80-89.htm
  • Runs from: Lien-redemption clock runs from date of lien execution; the RSA 80:89 repurchase clock runs from date the tax deed is recorded.
  • Who may redeem: “Any person with a legal interest in land subject to a real estate tax lien” (RSA 80:69) — owner, co-owner, heirs, and (for repurchase) record mortgagees (RSA 80:89, V). — https://gc.nh.gov/rsa/html/V/80/80-89.htm
  • Redemption amount formula: Recorded lien amount + 14%/yr interest + redemption costs + mortgagee-notice costs (RSA 80:69). For repurchase after the deed: the full RSA 80:90 “back taxes, interest, costs and penalty,” including the 10% penalty (RSA 80:89, 80:90).
  • Premium to certificate holder: None — the municipality is the lienholder; there is no private certificate investor under the alternative procedure.
  • Procedure: Pay the municipal tax collector; on a repurchase the municipality conveys its interest by deed (RSA 80:89, III), exempt from the real estate transfer tax (RSA 80:89, VI). The repurchased title is subject to liens of record as of the tax deed (RSA 80:89, IV). — https://gc.nh.gov/rsa/html/V/80/80-89.htm
  • Extinguishment: The pre-deed redemption right ends when the tax deed is executed; the RSA 80:89 repurchase right terminates 3 years after the deed is recorded (RSA 80:89, VII). The surplus/excess-proceeds duty, by contrast, does not expire at 3 years (Polonsky).
  • Special tolling: A bankruptcy filing invokes the automatic stay (11 U.S.C. § 362). (NH-specific tolling for minors, incompetents, SCRA servicemembers, and the precise bankruptcy interaction with the 2-year clock — needs_verification.)

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

The post-Polonsky heart of NH law. Because the town takes full title at the tax deed, “surplus” arises when the town resells for more than its RSA 80:90 recovery. RSA 80:88 governs distribution; RSA 80:90 defines the deductible recovery.

  • Belongs to: The former owner(s) (and record lienholders by priority). RSA 80:88, I limits “the municipality’s recovery of proceeds from the sale … to back taxes, interest, costs and penalty, as defined in RSA 80:90”; the remainder is excess proceeds owed to former owners/lienholders. “Former owner” = “any person in whom title to the property, or partial interest therein, was vested at the time of the tax deed,” including heirs/successors (RSA 80:90, II). — https://gc.nh.gov/rsa/html/V/80/80-88.htm
  • Claim waterfall: Sale proceeds minus the RSA 80:90 stack — (a) all taxes assessed-but-unpaid at the deed plus taxes that would have been assessed while the town owned it; (b) accrued statutory interest plus interest that would have accrued; (c) statutory notice/recording fees; (d) legal costs (including those of the sale or a repurchase); (e) incidental/consequential ownership and disposition costs (insurance, maintenance, repairs/improvements, marketing); (f) the 10% penalty of assessed value at the deed (RSA 80:90, I(a)–(f)). The remainder is excess proceeds, distributed by the court per ownership/lien priorities (RSA 80:88, II). — https://gc.nh.gov/rsa/html/V/80/80-90.htm
  • Filing venue: Superior Court. Within 60 days of the resale the municipality must file an interpleader / bill of interpleader naming the former owners and record lienholders; the court determines distribution, and the municipality may retain reasonable costs and attorney’s fees (RSA 80:88, II). Exception: if there are no recorded lienholders and only one identifiable owner, no interpleader is needed and excess proceeds are paid directly to that owner (RSA 80:88, III). — https://gc.nh.gov/rsa/html/V/80/80-88.htm
  • Claim deadline / escheat:
    • Repurchase notice: ≥ 90 days before offering tax-deeded property for sale, the municipality must send certified-mail notice to former owners and mortgagees (RSA 80:89, I).
    • Repurchase right: terminates 3 years after the deed is recorded (RSA 80:89, VII) — but the excess-proceeds duty does not (Polonsky held the 3-year cutoff unconstitutional as to surplus).
    • Unclaimed excess: under RSA 80:88, II, unclaimed funds revert to the municipality after the court process. (Interaction with NH’s unclaimed-property custody under RSA 471-C, and any escheat-to-State path — needs_verification.) — https://gc.nh.gov/rsa/html/V/80/80-89.htm
  • Documentation required: Proof of former-ownership/heirship and recorded interest; the municipality’s accounting of the RSA 80:90 deductions is adjudicated in the interpleader. (No statewide claim form prescribed — local/court practice.)
  • Third-party recovery (CRITICAL for recovery agents):
    • fee_cap_pct: No tax-surplus-specific statutory fee cap verified. New Hampshire reportedly enacted a finder’s-fee rule for recovering the balance of the purchase price after a mortgage foreclosure sale (premium paid to a recovery agent), but the exact statute, section, and cap could not be verified against a retrieved primary source. Do not quote a percentage. — needs_verification.
    • licensing_required: Not verified for tax-surplus finders. NH’s Foreclosure Consultants and Pre-Foreclosure Conveyances law (RSA 479-B) regulates “foreclosure consultants” in the mortgage context and may reach some surplus-recovery conduct; its application to tax-deed surplus is unconfirmed. — needs_verification.
    • assignment_of_claim_allowed: Not expressly addressed in RSA 80:88–90; excess proceeds are the former owner’s property and presumptively assignable, but the interpleader court controls distribution. — needs_verification.
    • cooling_off / disclosure / prohibited practices: Governed (if at all) by RSA 479-B (mortgage foreclosure consultants) and the NH Consumer Protection Act (RSA 358-A) generally. Tax-deed-surplus-specific rules — needs_verification.
    • Bottom line for operators: The recoverable money is the RSA 80:88 excess proceeds, distributed by the Superior Court (interpleader) or paid directly to a sole owner. Approach is through the municipality/court process; verify any finder-fee cap and licensing before contracting — the precise NH caps are unconfirmed here.
  • Notice to former owner required? Yes — RSA 80:89, I (≥ 90-day certified-mail pre-sale notice) and the RSA 80:88 interpleader naming former owners/lienholders. — https://gc.nh.gov/rsa/html/V/80/80-89.htm

4. Mortgage Foreclosure

  • Process: Non-judicial power of sale under RSA 479:25 is the dominant method; strict foreclosure (by entry/possession) and judicial foreclosure also exist under RSA 479. — https://gc.nh.gov/rsa/html/XLVIII/479/479-25.htm
  • Timeline / notice: Notice of sale served on or mailed (registered/certified) to the mortgagor ≥ 25 days before sale (≥ 45 days for a residential mortgage); published once a week for 3 successive weeks, first publication ≥ 20 days before sale; like notice to record lienholders ≥ 21 days before sale (lien recorded ≥ 30 days, or 50 days residential, before sale) (RSA 479:25, II). NH foreclosure can complete in roughly 60–75 days. — https://gc.nh.gov/rsa/html/XLVIII/479/479-25.htm
  • Reinstatement / right to cure: No general statutory cure right in RSA 479:25 itself; cure rights, if any, derive from the mortgage instrument and federal servicing rules. (Statutory reinstatement specifics — needs_verification.)
  • Redemption after sale: No statutory post-sale redemption after a completed power-of-sale foreclosure (the equity of redemption is extinguished by the sale). (Confirm against RSA 479:1–18 strict-foreclosure redemption mechanics for the non-power-of-sale route — needs_verification.)
  • Deficiency judgment: Allowed, but the foreclosing party must file a separate action after the sale and prove the sale price was fair and reasonable (NH case law applies a fair-and-reasonable standard rather than strict FMV offset). (Exact one-action/fair-value statute or case anchor — needs_verification.) — https://www.nolo.com/legal-encyclopedia/new-hampshire-foreclosure-laws-and-procedures.html
  • Surplus distribution: Surplus from a power-of-sale foreclosure is paid to junior lienholders by priority, then the mortgagor; the foreclosing mortgagee holds/accounts for it (general mortgage law; RSA 479:25 itself does not prescribe a surplus-distribution subsection). (Statutory surplus mechanism / where unclaimed surplus goes — needs_verification.)
  • Sale officer: Mortgagee (or its auctioneer/attorney) conducts the sale; no sheriff or referee required for power-of-sale.

5. Sale Procedure Playbooks

  • Municipal tax-lien process — ordered steps → see treasurer-sale:
    1. Taxes go delinquent; 8%/yr interest accrues (RSA 76:13). A delinquency notice issues (RSA 76:11-b).
    2. Collector mails Notice of Impending Lien by certified mail ≥ 30 days before execution (RSA 80:60). — https://gc.nh.gov/rsa/html/V/80/80-60.htm
    3. Collector executes the tax lien to the municipality (RSA 80:59); lien has priority over all other liens; recorded in the registry of deeds. 14%/yr interest accrues (RSA 80:69).
    4. Owner (or any legal-interest holder) may redeem within 2 years by paying the lien + 14% + costs (RSA 80:69, 80:76).
    5. If unredeemed, 2 years after execution the collector executes a tax deed to the municipality (RSA 80:76, I) — unless the municipality refuses for environmental/liability reasons (RSA 80:76, II/II-a/III).
    6. Before any resale, the municipality sends the ≥ 90-day repurchase notice (RSA 80:89, I); former owners may repurchase within 3 years (RSA 80:89, II).
    7. On resale, the municipality keeps only the RSA 80:90 recovery, files a 60-day interpleader (RSA 80:88, II) (or pays a sole owner directly under 80:88, III), and excess proceeds go to the former owner(s)/lienholders. — https://gc.nh.gov/rsa/html/V/80/80-88.htm
  • Sheriff sale — ordered steps → see sheriff-sale: Not used for tax (administrative tax deed) or for power-of-sale mortgage foreclosure (mortgagee-conducted). Sheriff’s sales arise only on execution of money judgments, outside this scope.
  • Notice requirements: Tax: RSA 76:11-b delinquency notice + RSA 80:60 ≥ 30-day impending-lien notice + RSA 80:89 ≥ 90-day repurchase notice. Mortgage: RSA 479:25 (25/45-day mortgagor notice, 3-week publication, 21-day lienholder notice). — https://gc.nh.gov/rsa/html/V/80/80-60.htm
  • Upset bid / confirmation: None for tax. For mortgage power-of-sale, RSA 479:23/479:24 address report of sale / confirmation in some foreclosure modes. (Whether confirmation is mandatory for a 479:25 power sale — needs_verification.)
  • Payment terms: Tax redemption/repurchase paid to the municipal tax collector; mortgage-sale terms set in the published notice.
  • Deed issued: Tax deed is the collector’s deed with statutory covenants of regularity (RSA 80:76 form); municipal resale and repurchase deeds convey the municipality’s interest (RSA 80:89, III). Repurchase deeds are transfer-tax exempt (RSA 80:89, VI).

6. Due Process & Notice → see due-process-notice

  • Standard: mullane-v-central-hanover “reasonably calculated” notice, applied through NH’s statutory certified-mail and recording scheme (RSA 80:60, 80:77, 80:89). Mortgagees of record receive notice (RSA 80:89, V; RSA 479:25 lienholder notice), consistent with mennonite-v-adams. Post-jones-v-flowers, a returned-unclaimed notice may require additional reasonable steps.
  • Required attempts: RSA 80:60 ≥ 30-day certified-mail impending-lien notice; pre-deed notice to owners/mortgagees (RSA 80:77 — title search and notice before the deed); RSA 80:89 ≥ 90-day certified-mail repurchase notice before resale. (Exact RSA 80:77 notice mechanics — needs_verification.)
  • Consequence of defective notice: Generally voidable / curable; defective notice can extend redemption/repurchase rights or expose the deed to challenge. (NH case anchor for void-vs-voidable on tax-deed notice defects — needs_verification.)
  • Leading cases: polonsky-v-town-of-bedford, tyler-v-hennepin-county, jones-v-flowers, mullane-v-central-hanover, mennonite-v-adams.

7. Title & Marketability

  • Deed warranty level: The collector’s tax deed conveys the municipality’s title with statutory covenants of regularity (the RSA 80:76 form recites that the collector observed the legal requirements); it is not a full warranty deed. Municipal resale/repurchase deeds convey “the municipality’s interest” (RSA 80:89, III).
  • Marketable immediately? Practically no without curative review. Title examiners scrutinize strict compliance with the RSA 80:59–60, 80:77, 80:89 notice chain and the post-Polonsky excess-proceeds handling.
  • Quiet title required? Often advisable for tax-deeded title; NH does not provide a single short curative statute equivalent to some states’ SOL bar. (Specific SOL to challenge a NH tax deed — needs_verification.)
  • SOL to challenge the deed / taking: Not verified against a NH primary source. The RSA 80:89 3-year repurchase termination is not a bar on a takings/excess-proceeds claim after Polonsky. — needs_verification.
  • Title insurance availability: Generally available after the RSA 80 notice chain is confirmed and excess-proceeds compliance is satisfied; underwriters focus on notice compliance and Polonsky/Tyler surplus handling.
  • Common defects: Defective RSA 80:60/80:77/80:89 notice; unresolved heirs; failure to pay/interplead excess proceeds (post-Polonsky exposure); the 10% penalty (RSA 80:90, I(f)) potentially challengeable as an excessive fine.

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
polonsky-v-town-of-bedford (Polonsky v. Town of Bedford, 173 N.H. 226 (2020); docket 2019-0339)2020surplusThe 3-year cutoff (former RSA 80:89, VII) on a municipality’s duty to pay excess proceeds from the sale of tax-deeded property is an unconstitutional taking under Part I, Article 12 of the NH Constitution; former owners may recover surplus even after the 3-year repurchase period lapses.https://www.nhmunicipal.org/court-update/keeping-excess-profit-sale-tax-deeded-property-violates-takings-clause-fifth-amendment
polonsky-v-town-of-bedford (Polonsky v. Town of Bedford, 171 N.H. 89 (2018); docket 2016-0354) (“Polonsky I”)2018surplusConstrued RSA 80:88–:90 to bar a former owner from claiming excess proceeds from a future sale after the 3-year repurchase period lapsed, and remanded the constitutional question — setting up the 2020 ruling that the cutoff is unconstitutional.https://www.nhmunicipal.org/court-update/retention-excess-tax-deed-proceeds-unconstitutional
tyler-v-hennepin-county (Tyler v. Hennepin County, 598 U.S. 631 (2023))2023surplus / due_processRetaining a former owner’s surplus equity beyond the tax debt is an unconstitutional taking under the Fifth Amendment; Gorsuch concurrence flags Eighth Amendment Excessive Fines concerns — directly implicating NH’s 10% penalty (RSA 80:90, I(f)). NH had already reached this result in Polonsky (2020) under its state constitution.https://www.nhmunicipal.org/court-update/keeping-excess-profit-sale-tax-deeded-property-violates-takings-clause-fifth-amendment

Redemption and sale_procedure topic tags are presently supported by the statutory primary sources (RSA 80:69, 80:76, 80:88, 479:25) rather than a dedicated verified NH case; a NH redemption/notice case (e.g., on RSA 80:60/80:77 defective notice) is listed under needs_verification to close those tags.

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — A Chapter 7/13 filing stays tax-deed execution and any resale; the 2-year clock’s interaction with the stay is fact-specific. (NH-specific tolling mechanics — needs_verification.)
  • federal-tax-lien-redemption — A recorded federal tax lien gives the IRS a 120-day post-sale redemption right (26 U.S.C. § 7425); relevant when the town resells tax-deeded property.
  • heirs-property — RSA 80:90, II defines “former owner” to include those who held title at the deed and their heirs/successors, so excess proceeds flow to heirs. — https://gc.nh.gov/rsa/html/V/80/80-90.htm
  • void-vs-voidable — Defective tax-deed notice is generally voidable/curable in NH; the precise standard needs a verified NH case anchor (needs_verification).
  • tyler-v-hennepin-county — NH’s Polonsky (2020) is the controlling state-constitution surplus-takings precedent, predating Tyler; the RSA 80:90 10% penalty is the open excessive-fine question.
  • municipal-discretion-to-refuse-deed — RSA 80:76, II/II-a/III lets a municipality decline the tax deed (environmental/liability), leaving the lien in place with continuing priority and indefinite redemption. — https://gc.nh.gov/rsa/html/V/80/80-76.htm

10. Operations

11. Meta

  • sources:
  • needs_verification:
    • RSA 80:69 current interest rate (14% vs historic 18%) — secondary/municipal sources say 14% post-~April 2019; not fetched directly from official § 80:69 text (Justia 403’d; gc.nh.gov section pull returned an adjacent section). Confirm rate and effective date against the official § 80:69.
    • RSA 80:60 / 80:77 exact notice mechanics — 30-day impending-lien notice (80:60) and pre-deed title-search/notice (80:77) asserted from municipal/NHMA sources; confirm verbatim statutory text.
    • Third-party surplus-recovery finder-fee cap — a NH finder’s-fee rule for recovering the “balance of the purchase price” after foreclosure is referenced in secondary material, but the statute/section/cap could not be verified. No percentage asserted. Confirm whether RSA 479-B (Foreclosure Consultants) or any other chapter caps tax-deed-surplus finder fees and requires licensing/disclosure.
    • Mortgage post-sale redemption / reinstatement — confirmed no post-power-of-sale redemption from secondary source; verify against RSA 479:1–18 (strict-foreclosure redemption) and any statutory reinstatement right.
    • Mortgage deficiency — “fair and reasonable price” standard from secondary source; confirm statutory/case anchor and any one-action limitation.
    • Mortgage surplus distribution — RSA 479:25 has no surplus subsection; confirm the statutory/common-law mechanism and where unclaimed mortgage surplus goes (RSA 471-C custody?).
    • Tax-deed SOL / quiet-title — no verified NH SOL to challenge a tax deed.
    • Unclaimed excess proceeds — RSA 80:88, II says unclaimed funds revert to the municipality; confirm interaction (if any) with RSA 471-C abandoned property.
    • A verified NH case on redemption or defective-notice (RSA 80:60/80:77) to cover the redemption/due_process topic tags with case law rather than statute only.
    • Polonsky neutral/A.3d parallel cites — N.H. reporter cites (173 N.H. 226; 171 N.H. 89) and dockets (2019-0339; 2016-0354) taken from NHMA court-update summaries; confirm A.3d parallel citations against the slip opinions.
    • Bankruptcy / minors / SCRA tolling of the 2-year tax-lien clock — not confirmed against a NH primary source.
  • open_questions:
    • Is the RSA 80:90, I(f) 10% penalty vulnerable as an Eighth Amendment Excessive Fine post-Tyler/Polonsky, and have NH courts ruled on it?
    • Do RSA 479-B or the NH Consumer Protection Act (RSA 358-A) constrain recovery agents pursuing tax-deed excess proceeds, and is there a fee cap?
    • How do municipalities handle unclaimed RSA 80:88 excess proceeds in practice after Polonsky removed the 3-year bar — retain, hold in trust, or escheat?
  • cross_links: right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, tyler-v-hennepin-county, jones-v-flowers, mullane-v-central-hanover, mennonite-v-adams, polonsky-v-town-of-bedford, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, void-vs-voidable, tyler-v-hennepin-county, municipal-discretion-to-refuse-deed
  • changelog:
    • 2026-06-01 — Initial population. Primary sources: RSA 80:59, 80:76, 80:88, 80:89, 80:90 (gc.nh.gov), RSA 479:25; NHMA court-updates and tax-deed guidance; municipal (Goffstown) tax-lien page. Cases: Polonsky v. Town of Bedford 173 N.H. 226 (2020)
      • 171 N.H. 89 (2018); Tyler v. Hennepin County 598 U.S. 631 (2023). Key finding: NH = alternative tax-lien procedure (lien to municipality, no investor auction) → 2-yr redemption → tax deed → municipal resale; surplus belongs to former owner via RSA 80:88 interpleader; Polonsky (2020) is the pre-Tyler state-constitution surplus-takings precedent; RSA 80:90 10% penalty flagged as excessive-fine risk.

Legal information, not legal advice. This page summarizes New Hampshire law from the cited primary sources as of the last_verified date. Statutes, interest rates, notice forms, and case law change; municipal practices vary across New Hampshire’s towns and cities, and not all municipalities have adopted the RSA 80:58–91 alternative lien procedure. Verify against the current New Hampshire Revised Statutes (Chapters 76, 80, 479, 479-B, 471-C), the applicable municipality’s tax collector, and consult a licensed New Hampshire attorney before acting. Last verified: 2026-06-01.

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