The Hudson Board of Selectmen voted at its most recent meeting to move forward with soliciting sealed bids for a Town owned parcel on Oak Avenue, taking another step toward resolving a property that has carried decades of tax record confusion and questions about its legal status.
The discussion stemmed from an April 28, 2026 vote, when the Board authorized Chief Assessor Jim Michaud to obtain a formal Zoning Determination (ZD) for the parcel. That determination, now completed, confirmed that the lot “is a valid, existing lot of record, lawfully non-conforming… which may be built upon without requirement of a variance by the Zoning Board of Adjustment (ZBA).” The clarification was a key prerequisite before the Board could consider selling the land.
Michaud explained that Town Code outlines the specific methods the Board may use to dispose of tax deeded property. Those options include sealed bids, public auction, or charitable transfer. The Board is also authorized to hire licensed real estate professionals to list and sell such properties, though doing so would require a formal Request for Proposals (RFP) process.
“If the Selectmen were to vote to sell the property through a licensed real estate broker or a licensed auctioneer, the process lengthens out,” Michaud said. “The BOS would need to direct the development of an RFP to have brokers or auctioneers apply through that process.”
Michaud also recommended that any sale include a turnaround easement to allow the Department of Public Works to continue snow clearing operations. He further advised sending written notice of the sale process to approximately 11 direct and indirect abutters along Oak Avenue.
As part of the presentation, Michaud walked the Board through the property’s unusual and complicated tax history, one that spans more than half a century.
He explained that in 2023, when the current owner of the adjacent property at 13 Oak Avenue purchased their home, they attempted to assert ownership of the Town owned parcel by referencing it in their deed. After reviewing the claim, Town Counsel advised the Assessing Department to tax the parcel to the owner of 13 Oak Avenue, which the Town did at the time.
However, earlier this year, legal representatives for the owners of 13 Oak Avenue discovered that the Town had actually acquired the parcel through a 1941 tax deed, meaning the Town, not the abutter, is the rightful owner.
Michaud noted that the Town’s assessment records reflect the confusion. From at least 1968 to 2012, the Town assessed the parcel to the predecessor owners of 13 Oak Avenue. From 2013 to 2022, the Town carried the property as Town owned and tax exempt. The shifting assessments, he said, are important to understand because they affect how any future sale proceeds must be handled.
“The Town would be eligible to retain any missed property taxes on the property from the time it was tax deeded, along with interest, penalties, fees, and costs such as legal fees,” Michaud said.
However, he cautioned that the U.S. Supreme Court’s decision in Tyler v. Hennepin County requires municipalities to return any remaining proceeds from a tax deeded property sale to the rightful former owners or heirs. Under that ruling, any surplus funds must be deposited with the New Hampshire court system through an interpleader filing (RSA 5A:1), allowing the court to determine who is legally entitled to the balance.
“All of this information becomes important if the BOS decides to authorize a sale,” Michaud said, noting that the Town must follow the proper legal process to ensure compliance with federal and state law.
After reviewing the zoning determination, tax history, and legal requirements, the Board of Selectmen voted unanimously to direct the Town Administrator, or a designee, to solicit sealed bids for the sale of the property at 13 Oak Avenue. The Board set a minimum bid of $125,000.
The vote begins the formal disposition process for a parcel that has been the subject of decades of confusion, and now, finally, a clear path forward.