Delinquent, Lien & Tax Deeded Property Information

Delinquent Taxes

Delinquent property taxes accrue interest at 8% per annum. (RSA 76:13)

Partial payments are accepted, and regular payments are encouraged. This will not, however, prevent interest from accruing on delinquent balances. 

Tax Liens

The Town, to protect its ability to collect all taxes due, must proceed to perfect a lien on your property if all taxes for a year are not paid. 

Within 90 days of the due date of the second or final tax billing (Typically in February), Notice of Tax Delinquencies and Unredeemed Tax Liens (RSA 76:11b) are sent to the last known address of the owner of record via regular USPS first class mail to notify the property owner(s) of unpaid tax balances prior to the Impending Lien Notice.

At least 30 days prior to the execution of a property tax lien (Typically in March), a Notice of Impending Lien, (RSA 80:60) is sent to the last known address of the owner of record via certified mail, return receipt. This notice includes principal, interest and costs calculated to the lien execution date. Property owners are responsible for updating mailing addresses with the Assessor’s Office.

Unpaid property taxes (principal), interest and costs are combined to form the principal lien amount. Once the lien has been executed, interest accrues at 14% per annum (RSA 80:69). A lien execution cost (RSA 80:81) is added to the unpaid balance. The lien is recorded with the Hillsborough County Registry of Deeds and notices of the lien are sent to mortgagees on record. 

Full redemption of a property tax lien is released in 30 days and mailed to the Hillsborough County Registry of Deeds for recording.

Tax Deeds

Two years after the execution of a tax lien, if taxes remain unpaid, the Tax Collector shall execute a tax deed to the Town of Goffstown (RSA 80:76).

At least 30 days prior to the execution of the tax deed, a title search is completed and the Notice of Impending Tax Deed (RSA 80:77) is sent to the current owner(s) and all mortgagees (RSA 80:77-a) recorded at the Hillsborough County Registry of Deeds.

Additional tax information can be found on the FAQ page.