MA
The state transfers a tax title to the purchaser, often after a court or land-court process rather than a live auction.
Sale type
Tax title
Redemption
12 mo
Interest / penalty
Flat rate · 8%
Sale timing
Varies
Rules in plain English
Sale type
Tax title
The state transfers a tax title to the purchaser, often after a court or land-court process rather than a live auction.
M.G.L. c.60 ss.53, 62
“the collector may take such land for the town, first giving fourteen days' notice of his intention to exercise such power of taking”official source ↗
Redemption period
12 mo
12 months (1 year)
M.G.L. c.60 ss.62, 65
“may bring a petition in the land court for the foreclosure of all rights of redemption of said land either after 12 months from the sale or taking”official source ↗
Interest / penalty
Flat rate · 8%
8% flat per year.
M.G.L. c.60 s.62
“interest at 8 per cent upon the original sum for which the land was taken or sold, from the date of sale”official source ↗
Bid method
Not documented
Not documented
M.G.L. c.60 s.62
“if the land has been taken or purchased by the town and has not been assigned”official source ↗
Sale schedule
Varies
Sale timing varies by county.
M.G.L. c.60 s.53
“If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at the date of taking, the collector may take such land for the town”official source ↗
Bidder process
- 01Understand what is being sold: after demand and 14 days' notice, the collector takes the land for the city or town, and title vests in the municipality subject to the right of redemption (G.L. c. 60, ss. 53-54)
- 02Watch for the treasurer's notice of public auction of the tax title, published and posted at least 14 days before the sale (G.L. c. 60, s. 52)
- 03Bid at the public auction; the treasurer assigns and transfers the tax title, individually or bundled, to the highest bidder (G.L. c. 60, s. 52)
- 04Bid at least the amount necessary to redeem the parcel, since the sum paid may not be less than the redemption amount (G.L. c. 60, s. 52)
- 05Take a recorded instrument of assignment, which the treasurer executes on behalf of the city or town and which must be recorded within 60 days (G.L. c. 60, s. 52)
- 06Step into the shoes of a tax-sale purchaser, subject to the owner's redemption rights and to any abatement granted before the assignment (G.L. c. 60, s. 52)
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- Not documented
- Payment methods
- unknown
- Residency required
- Not documented
- The price paid for the assignment must be at least the amount necessary to redeem the parcel (G.L. c. 60, s. 52)
Mass. Gen. Laws c. 60, s. 52
“The treasurer of any city or town holding 1 or more tax titles may assign and transfer such tax title or titles, individually or bundled, to the highest bidder after a public auction”official source ↗
Mass. Gen. Laws c. 60, s. 52 (notice)
“after having given 14 days' notice of the time and place of such public auction by publication, which shall conform to the requirements of section 40, and having posted such notice in 2 or more convenient and public places in said city or town”official source ↗
Mass. Gen. Laws c. 60, s. 52 (minimum price)
“provided that the sum so paid for such assignment is not less than the amount necessary for redemption, and may execute and deliver on behalf of the city or town any instrument necessary therefor”official source ↗
Mass. Gen. Laws c. 60, s. 52 (recording)
“The instrument of assignment shall be in a form approved by the commissioner and shall be recorded within 60 days from its date”official source ↗
Mass. Gen. Laws c. 60, s. 53
“If a tax on land is not paid within fourteen days after demand therefor and remains unpaid at the date of taking, the collector may take such land for the town”official source ↗
Mass. Gen. Laws c. 60, s. 54
“Title to the land so taken shall thereupon vest in the town, subject to the right of redemption”official source ↗
Notes
Municipality takes land for nonpayment of taxes; owner/assignee redeems by paying the treasurer the tax title account plus 8% (c.60 s.62); foreclosure by petition under c.60 s.65. Official Massachusetts General Laws. | Prose: tax title (municipal foreclosure) | 8% per year on the original sum | at least 12 months (until a petition to foreclose the right of redemption is filed) | n/a (municipal tax taking; town holds the tax title) | varies by municipality