[map] Massachusetts

Massachusetts

Statute Summary: The collector shall give notice by publication of the time and place of sale of land for nonpayment of taxes (Chapter 60 Sec. 40), If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction the property for which taxes are delinquent (Sec. 43). If at the time and place of sale no person bids for the land offered for sale an amount equal to the tax and charges, and if the sale has been adjourned one or more times, the collector shall then and there make public declaration of the fact; and, if no bid equal to the tax and charges is then made, he shall give public notice that he purchases for the town by which the tax is assessed said land as offered for sale at the amount of the tax and the charges and expenses of the levy and sale. Said amount, together with the cost of recording the deed of purchase, shall be allowed him in his settlement with such town, provided he has caused the deed to be duly recorded within sixty days after the purchase and to be delivered to the town treasurer (Sec. 48). The collector shall execute and deliver to the purchaser a deed of the land. The deed shall convey the land to the purchaser, subject to the right of redemption. No sale hereafter made shall give to the purchaser any right to possession of the land until the right of redemption is foreclosed, as hereinafter provided (Sec. 45).

Law: Massachusetts General Laws, Chapter 60, “Collection of Local Taxes.”
Contact: Local tax collector (Chapter 60: Sec. 2, Sec. 43). Interest Rate: 16% per annum. (Chapter 60: Sec. 62) Auction Type: Hybrid Tax Deed (Sec. 45).

Bidding Procedure: Premium bid / highest bid. (Chap. 60 Sec. 43). “Bidder raises the amount payable above the minimum . The sale covers the smallest undivided part of the land which will bring said amount, or the whole for said amount. and shall at such sale require of the purchaser an immediate deposit of such sum as he considers necessary to insure good faith in payment of the purchase money, and, on failure of the purchaser to make such deposit forthwith, the sale shall be void and another sale may be made.”

Costs: Please see statute for a long list of costs & fess payable by the purchaser (Chapter 60: Sec. 15).
Redemption Period: Six (6) months (Chap. 60 Sec. 65). Any person having an interest in land taken or sold for nonpayment of taxes, may redeem the same by paying or tendering to the treasurer the amount of the tax title account of the land being redeemed, and interest at sixteen per cent upon the original sum for which the land was taken or sold, from the date of sale, and upon each sum certified, from the date of certification, together with all charges lawfully added to the tax title account of such land subsequently to such taking or sale, or may redeem the same by paying or tendering to said treasurer installments on account of the tax title account, each of which except the last, together with the full amount of interest, as aforesaid, to the date of payment of the amount of the tax title account or balance thereof remaining due at the time of such payment, and all charges lawfully added as aforesaid until the full amount of the tax title account, with interest as aforesaid and all such charges, is paid. (Sec. 62). The petition for foreclosure may be filed after six months from the date of the tax sale (Sec. 65).

Deed Assigned at Foreclosure to: The collector shall execute and deliver to the purchaser a deed of the land (Sec. 45, Sec. 64).

Massachusetts Contacts
number of Counties: 14 Counties and 7 Geographical Census Areas

Barnstable County
3195 Main Street
Delinquent Property Tax Division
Barnstable, MA 02630-1105
Phone: (508) 362-2511
www.barnstablecounty.org

Bristol County
9 Court Street
Delinquent Property Tax Division
Taunton, MA 02780-3223
Phone: (508) 824-9681
www.bristol-county.org

Dukes County
P.O. Box 190
County Courthouse
Edgartown, MA 02539-0190
Phone: (505) 696-3840
www.dukescounty.org

Nantucket County
Broad Street
Delinquent Property Tax Division
Nantucket, MA 02554-0000
Phone: (508) 228-7229

Norfolk County
614 High Street
Delinquent Property Tax Division
Dedham, MA 02026-1897
Phone: (781) 461-6105
www.norfolkcounty.org

Plymouth County
11 South Russell Street
Delinquent Property Tax Division
Plymouth, MA 02367
Phone: (781) 830-9100
www.plymouth-1620.com

Suffolk County
1 City Hall Square
Delinquent Property Tax Division
Boston, MA 02201-1001
Phone: (617) 725-8000
www.cityofboston.gov