Escrow & Title

In NH, a tax deed is issued when:

AA property is sold and transfer tax is paid
BA municipality takes ownership of property after the owner fails to pay property taxes for the statutory period✓ Correct
CA lender forecloses on a mortgage
DA deed is recorded and taxes are verified

Explanation

If NH property taxes go unpaid, the municipality may eventually take title through a tax lien foreclosure process and receive a tax deed — conveying ownership from the delinquent taxpayer to the municipality.

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