New Hampshire

New Hampshire at a Glance

1. Mechanic's Lien Rules

Plain English

A New Hampshire mechanic's lien arises automatically but lasts only 120 days after the work is done or materials are furnished. To keep it, the claimant must get a writ of attachment from the court against the property within those 120 days; the lien is not perfected by simply recording a claim. A sub or supplier must give the owner written notice that it will claim a lien before performing; notice given later protects only amounts then due (or later becoming due) from the owner to the contractor. An attachment securing the lien has priority over a construction mortgage for the same work, unless the lender shows that loan proceeds were paid to subs and suppliers or were disbursed against an affidavit that the work was done and subs were paid.

Key Rules

Subcontractor notice (RSA 447:5, 447:6). Before performing, or later for amounts then due.

Duration (RSA 447:9). 120 days unless paid earlier; by statute the lien takes precedence of all prior claims except tax liens.

Perfection (RSA 447:10). Attachment while the lien continues.

Construction mortgage (RSA 447:12-a). Attachment priority unless disbursement or affidavit is shown; the priority does not apply to employee wage claims, and a waiver is enforceable only on the same showing.

Practice Points

1. Check the court docket for attachments, not just the registry.
2. Construction lenders: disburse directly to subs or against the statutory affidavit.
3. Work within the last 120 days is a live lien risk; get waivers and an owner's affidavit.

Citations

• RSA 447:5 (subcontractors): https://gc.nh.gov/rsa/html/XLI/447/447-5.htm
• RSA 447:6 (notice): https://gc.nh.gov/rsa/html/XLI/447/447-6.htm
• RSA 447:9 (duration): https://gc.nh.gov/rsa/html/XLI/447/447-9.htm
• RSA 447:10 (how secured): https://gc.nh.gov/rsa/html/XLI/447/447-10.htm
• RSA 447:12-a (attachment priority): https://gc.nh.gov/rsa/html/XLI/447/447-12-a.htm

2. Execution and Notarization Requirements for Recording

Plain English

New Hampshire deeds are acknowledged and recorded with the county register of deeds. The real estate transfer tax is $0.75 per $100 of price, with a $20 minimum on transfers of $4,000 or less, and it is imposed on both the buyer and the seller (so 1.5% in total). A deed is not effective against bona fide purchasers for value until it is recorded in the county registry (RSA 477:3-a). The register will not accept a deed unless it gives the grantee's mailing address, names the municipality in the first description paragraph, and prints each signer's name under the signature (RSA 478:4-a). A New Hampshire notary may notarize for a remotely located individual using audio-video communication technology, with identity proofing and an audio-visual recording (RSA 456-B:6-a).

Key Rules

• Transfer tax (RSA 78-B:1). $0.75 per $100; $20 minimum.
• Both parties pay (RSA 78-B:4).
• Recording act (RSA 477:3-a). Unrecorded deed not effective against bona fide purchasers for value.
• Recording requirements (RSA 478:4-a). Grantee address, municipality, printed signer names.
• Remote notarization (RSA 456-B:6-a). Notary located in New Hampshire; communication technology; identity proofing; recording.

Practice Points

1. Collect from both sides.
2. Round to the nearest dollar.
3. Check exemptions under RSA 78-B:2.

Citations

• RSA 78-B:1 (transfer tax): https://gc.nh.gov/rsa/html/V/78-B/78-B-1.htm
• RSA 78-B:4 (payment): https://gc.nh.gov/rsa/html/V/78-B/78-B-4.htm
• RSA 477:3-a (recording): https://gc.nh.gov/rsa/html/XLVIII/477/477-3-a.htm
• RSA 478:4-a (form of records): https://gc.nh.gov/rsa/html/XLVIII/478/478-4-a.htm
• RSA 456-B:6-a (remote notarization): https://gc.nh.gov/rsa/html/XLII/456-B/456-B-6-a.htm

3. Securing Future Advances

Plain English

A recorded New Hampshire mortgage has priority as of its recording for later advances and obligations up to the maximum amount stated in the mortgage. That priority is subject to RSA 447:12-a, so a construction lender can still lose to a lien attachment if it doesn't follow the disbursement rules.

Key Rules

• Future advances (RSA 479:3). Priority from recording; capped at the stated maximum; subject to RSA 447:12-a.

Practice Points

1. State a maximum in every credit-line mortgage.
2. Construction loans: document disbursements.
3. HELOC payoffs: get a release or freeze letter.

Citations

• RSA 479:3 (priority of advances): https://gc.nh.gov/rsa/html/XLVIII/479/479-3.htm

4. Subdivision Statutes and Regulations

Plain English

Where a municipality has authorized its planning board to regulate subdivisions and filed the certificate of notice with the register of deeds, no subdivision plat may be recorded until it is certified by a licensed land surveyor and the planning board's approval is endorsed on it; recording one without approval is void (RSA 674:35, 674:37). A register who records an unapproved subdivision plat commits a misdemeanor, but a surveyor's certificate that a plat is not a subdivision lets it be recorded (RSA 676:18).

Key Rules

• Planning board authority (RSA 674:35). Certificate of notice filed with the register.
• Recording plats (RSA 674:37). Surveyor certification and endorsed approval; unapproved recording void.
• Register of deeds (RSA 676:18). Misdemeanor; "not a subdivision" certificate exception.

Practice Points

1. New lot? Confirm planning board approval on the recorded plan.
2. Read plan notes and conditions of approval.
3. Check for conditions that must be met before lots are sold.

Citations

• RSA 674:35 (power to regulate): https://gc.nh.gov/rsa/html/LXIV/674/674-35.htm
• RSA 674:37 (recording of plats): https://gc.nh.gov/rsa/html/LXIV/674/674-37.htm
• RSA 676:18 (register of deeds): https://gc.nh.gov/rsa/html/LXIV/676/676-18.htm

5. Title Premium Rates

Plain English

Title rates are otherwise regulated under the general rate statutes (RSA 412:13 to 412:16 and 412:20 to 412:25), whose standard is that rates must not be excessive, inadequate or unfairly discriminatory (RSA 412:15).

Key Rules

• General rate law (RSA 412:13 et seq.). Rates not excessive, inadequate or unfairly discriminatory (RSA 412:15).

Practice Points

1. Quote from the company's filed New Hampshire rates.
2. Identify the premium portion of any combined fee.
3. No unfiled charges.

Citations

• RSA 416-A:17 (rates): https://www.gc.nh.gov/rsa/html/XXXVII/416-A/416-A-17.htm
• RSA 412:15 (rate standards): https://gc.nh.gov/rsa/html/XXXVII/412/412-15.htm

6. Recording Taxes & Fees on Deeds and Mortgages

Plain English

New Hampshire's real estate transfer tax is 75 cents per $100 charged to each side, so 1.5% in total. It also applies to transfers of interests in a real estate holding company (an entity engaged principally in owning, selling or leasing real estate that owns New Hampshire real estate), to the extent of the real estate's fair market value. New Hampshire has no mortgage tax.

Key Rules

(a) Deed transfer, conveyance or excise tax

• Rate. $0.75 per $100 of price or consideration, computed to the nearest whole dollar, with a $20 minimum where the price is $4,000 or less (RSA 78-B:1); assessed on both buyer and seller (RSA 78-B:4).
• Entity transfers. Transfers of interests in a real estate holding company are taxable to the extent of the fair market value of the real estate; the statute sets no controlling-interest threshold (RSA 78-B:1-a, V, VI).
• Declaration of consideration (RSA 78-B:10). Filed separately by buyer (Form CD-57-P) and seller (Form CD-57-S) with the Department of Revenue Administration within 30 days after recording or transfer, whichever is later (N.H. Admin. Code Rev 809.04). Failure to file doesn't cloud title.

(b) Mortgage, indebtedness or intangible tax

• None. New Hampshire has no mortgage, indebtedness or intangible tax on recording a mortgage or deed of trust, so future advances, credit lines, refinances and modifications carry no state recording tax (only recording fees).

(c) Other recording taxes and fees

• Registry fees (RSA 478:17-g). $10 for the first page plus $4 for each additional page; a mortgage discharge or lien release is $15 for the first page. A $25 LCHIP surcharge applies to each deed, mortgage, mortgage discharge or plan (paid by the grantee of a deed and the grantor of a mortgage).

Practice Points

1. Worked example. A $400,000 sale: $3,000 buyer and $3,000 seller.
2. No mortgage tax on loans.

Citations

• RSA 78-B:1, 78-B:1-a, 78-B:4 (transfer tax)
• RSA 78-B:10 (declaration of consideration): https://gc.nh.gov/rsa/html/V/78-B/78-B-10.htm
• RSA 478:17-g (recording fees and surcharge): https://gc.nh.gov/rsa/html/XLVIII/478/478-17-g.htm