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RSA 80:76 · Tax Deed

Title
V: TAXATION
Chapter
80 · COLLECTION OF TAXES
Status
current
Official source linked
Yes
Official source Copy section link

80:76 Tax Deed. –

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I.

The collector, after 2 years from the execution of the real estate tax lien, shall execute to the lienholder a deed of the land subject to the real estate tax lien and not redeemed. The deed shall be substantially as follows: Know all men by these presents, That I, __________ , collector of taxes for the Town of __________ , in the County of __________ and State of New Hampshire, for the year 19 ___ , by the authority in me vested by the laws of the state, and in consideration of __________ to me paid by __________ , do hereby sell and convey to __________ , the said __________ , (here describe the land sold), to have and to hold the said premises with the appurtenances to __________ , forever. And I do hereby covenant with said __________ , that in making this conveyance I have in all things complied with the law, and that I have a good right, so far as the right may depend upon the regularity of my own proceedings, to sell and convey the same in manner aforesaid. In witness whereof I have hereunto set my hand and seal the __________ day of __________ , __________ . Signed, sealed and delivered in the presence of __________ .

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II.

Notwithstanding the provisions of paragraph I, the collector shall not execute a deed of the real estate to a municipality when the governing body of the municipality has notified the collector that it shall not accept the deed because acceptance would subject the municipality to potential liability as an owner of property under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, 42 U.S.C. section 9601 et seq., the Resource Conservation and Recovery Act, 42 U.S.C. section 6901 et seq., RSA 147-A and 147-B, and any other federal or state environmental statute which imposes strict liability on owners for environmental impairment of the real estate involved. II-a. In addition to the circumstances described in paragraph II, the governing body of the municipality may refuse to accept a tax deed on behalf of the municipality, and may so notify the collector, whenever in its judgment acceptance and ownership of the real estate would subject the municipality to undesirable obligations or liability risks, including obligations under real estate covenants or obligations to tenants, or for any other reason would be contrary to the public interest. Such a decision shall not be made solely for the private benefit of a taxpayer.

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III.

When a governing body has, under paragraph II or II-a, served notice upon the collector it shall not accept the deed, the tax lien shall remain in effect indefinitely, retaining its priority over other liens. The taxpayer's right of redemption as provided by RSA 80:69 shall likewise be extended indefinitely, with interest continuing to accrue as provided in that section. The tax lien may be enforced by the municipality by suit as provided under RSA 80:50, and through any remedy provided by law for the enforcement of other types of liens and attachments. If at any time, in the judgment of the municipal governing body, the reasons for refusing the tax deed no longer apply, and the tax lien has not been satisfied, the governing body may instruct the collector to issue the tax deed, and the collector shall do so after giving the notices required by RSA 80:77 and 80:77-a. Source. 1987, 322:1. 1994, 199:3. 1997, 266:3, eff. Jan. 1, 1998.

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Source note

Source. 1987, 322:1. 1994, 199:3. 1997, 266:3, eff. Jan. 1, 1998.

Source history

  • 1987, 322:1
  • 1994, 199:3
  • 1997, 266:3, eff. Jan. 1, 1998

Related materials

Bill relationships

  • 2026 HB1273 reference

    been recorded by the municipality or its program administrator, and shall have the same lien priority and status as other property tax and special assessment liens as provided in RSA 80. The municipality or any permitted assignee shall have all rights and remedies in the case of default or delinquency in the payment of an assessment as provided in RSA 80 for delinquent property taxes and other delinqu

  • 2026 HB1417 reference · effective 2027-01-01

    eligible low- and moderate-income taxpayers whose property tax liability exceeds a threshold percentage of household income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as

  • 2026 HB1417-FN reference · effective 2027-01-01

    eligible low- and moderate-income taxpayers whose property tax liability exceeds a threshold percentage of household income. Deferred taxes shall constitute a lien as provided by RSA 80. IV. Nothing in this section shall limit the use of existing deferral and abatement authorities under RSA 72 and RSA 76. 76:29 Appeals. I. Taxpayers may appeal land value and improvement value assessments as

  • 2026 HB1583 reference

    determined by the governing body. III. Special assessments shall constitute a lien on the assessed property, with the same priority and enforceability as property taxes under RSA 80. 52-A:17 Procedure for Establishment. I. Prior to the establishment of an infrastructure-based special assessment district, the governing body shall hold a public hearing on the proposed district, with notice pr

  • 2026 HB1647 add · effective 2027-04-01

    established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax

  • 2026 HB1647-L add · effective 2027-04-01

    established under RSA 76:13. ?Unpaid taxes due under this chapter may serve as the basis for a lien on the property and be collected in accordance with procedures established in RSA 80. ? XII. Property owners shall notify their local tax assessors in writing within 60 days of any change that would disqualify them from the tax under this chapter. Failure to notify shall not excuse any payment of tax

  • 2026 HB1655 reference · effective 2026-07-01

    a lien against land and buildings for unpaid fees owed for waterfront access or deeded water rights to a waterbody impounded by a state-owned dams. Tax liens placed according to RSA 80 shall have priority over department of environmental services liens. The department of revenue services shall administer the collection of fees, interests and liens for waterfront access or deeded water rights to a wat

  • 2026 HB1655-FN reference · effective 2026-07-01

    a lien against land and buildings for unpaid fees owed for waterfront access or deeded water rights to a waterbody impounded by a state-owned dams. Tax liens placed according to RSA 80 shall have priority over department of environmental services liens. The department of revenue services shall administer the collection of fees, interests and liens for waterfront access or deeded water rights to a wat

  • 2026 HB244 reference · effective 2026-07-01

    all be charged on any amount not paid within 30 days after the bill is mailed. The collector shall have the same rights and remedies as in the collection of taxes, as provided in RSA 80. X. A party aggrieved by the judgment of the district court may appeal, within 15 days after the rendering of such judgment, to the superior court. XI. The remedy provided in this section is supplementary to other e

  • 2026 HB572 amend · effective 2025-07-01

    perty owned by the town and managed by the select board that is in their judgment appropriate for development for residential use. No property acquired under tax deed pursuant to RSA 80 shall be added to this list. 3 New Paragraph; Duties of the Planning Board. Amend RSA 674:1 by inserting after paragraph VI the following new paragraph: VII. The planning board may vote to designate any property re

  • 2026 HB572-FN amend

    perty owned by the town and managed by the select board that is in their judgment appropriate for development for residential use. No property acquired under tax deed pursuant to RSA 80 shall be added to this list. 3 New Paragraph; Duties of the Planning Board. Amend RSA 674:1 by inserting after paragraph VI the following new paragraph: VII. The planning board may vote to designate any property re

  • 2026 HB595 reference

    rded by the town, city, or district or its program administrator and shall have the same lien priority and status as other property tax and special assessment liens as provided in RSA 80. The town, city, or district, or any permitted assignee, shall have all rights and remedies in the case of default or delinquency in the payment of an assessment as it does with respect to delinquent property taxes and

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