Key Takeaways
- New Hampshire recognizes various forms of property ownership including tenancy in common and joint tenancy
- Real property transfers require a written deed to be valid
- New Hampshire is a "title theory" state where the lender holds legal title during the mortgage
- Property taxes are assessed and collected at the local (town/city) level
- New Hampshire has no state income tax or sales tax, making property taxes significant
Last updated: January 2026
New Hampshire Property Law
Understanding New Hampshire's property law system is essential for real estate professionals.
Forms of Property Ownership
Concurrent Ownership
New Hampshire recognizes several forms of concurrent (shared) ownership:
| Type | Characteristics |
|---|---|
| Tenancy in Common | Separate, undivided interests; no right of survivorship; interests may be unequal |
| Joint Tenancy | Equal interests; right of survivorship; requires four unities (time, title, interest, possession) |
| Tenancy by the Entirety | Available only to married couples; right of survivorship; neither can sell without consent |
Right of Survivorship
| Ownership Type | Right of Survivorship |
|---|---|
| Tenancy in Common | No |
| Joint Tenancy | Yes |
| Tenancy by the Entirety | Yes |
Property Transfer
Deeds
New Hampshire requires a written deed for valid property transfers:
| Deed Type | Warranty Level |
|---|---|
| General Warranty Deed | Highest protection; warrants against all defects |
| Special Warranty Deed | Warrants only against defects during grantor's ownership |
| Quitclaim Deed | No warranties; transfers only grantor's interest |
Recording Requirements
| Requirement | Details |
|---|---|
| Where to record | County Registry of Deeds |
| Purpose | Provides constructive notice |
| Priority | First to record has priority |
Mortgage Law
New Hampshire is a "title theory" state:
| Aspect | Description |
|---|---|
| Legal title | Held by lender during mortgage term |
| Equitable title | Held by borrower |
| Upon payoff | Legal title transferred to borrower |
| Foreclosure type | Non-judicial foreclosure allowed |
Foreclosure Process
| Type | Process |
|---|---|
| Non-judicial | Power of sale clause allows sale without court |
| Judicial | Through court system |
| Redemption | Statutory redemption period may apply |
Property Taxation
New Hampshire Tax System
New Hampshire has a unique tax structure:
| Tax Type | New Hampshire Status |
|---|---|
| State income tax | None (except on interest/dividends) |
| State sales tax | None |
| Property tax | Primary source of local revenue |
Property Tax Administration
| Aspect | Details |
|---|---|
| Assessed by | Local assessors (town/city) |
| Collected by | Local government |
| Rate set by | Local governing body |
| Assessment standard | Market value |
Property Tax Process
- Assessment - Local assessor determines property value
- Tax rate - Local government sets mill rate
- Bill - Tax bills issued (typically semi-annually)
- Payment - Due dates set by municipality
- Lien - Unpaid taxes become lien on property
Tax Exemptions
New Hampshire offers various property tax exemptions:
| Exemption | Eligibility |
|---|---|
| Elderly exemption | Age 65+ with income/asset limits |
| Veteran exemption | Veterans meeting service requirements |
| Disability exemption | Totally and permanently disabled |
| Blind exemption | Legally blind individuals |
Land Use and Zoning
Local Control
| Authority | Responsibility |
|---|---|
| Planning Board | Master plans, subdivision approval |
| Zoning Board of Adjustment | Variances, special exceptions |
| Building Inspector | Building permits, code enforcement |
Common Zoning Districts
| District | Typical Uses |
|---|---|
| Residential | Single-family, multi-family housing |
| Commercial | Retail, office, services |
| Industrial | Manufacturing, warehousing |
| Agricultural | Farming, forestry |
Environmental Considerations
| Issue | Regulation |
|---|---|
| Wetlands | State and federal protections |
| Shoreland | Comprehensive Shoreland Protection Act |
| Septic systems | DES (Department of Environmental Services) approval |
| Water supply | Well testing requirements |
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Test Your Knowledge
New Hampshire is what type of state regarding mortgage law?
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Test Your Knowledge
Which form of ownership provides the right of survivorship for married couples in New Hampshire?
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D
Test Your Knowledge
What is unique about New Hampshire's tax structure that makes property taxes significant?
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D
Test Your Knowledge
Where are deeds recorded in New Hampshire?
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D