Massachusetts
Checked against official sources on 2026-10-29. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Tax title (municipal taking; titles may be assigned at auction)
Statute text
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
- Interest / penalty
- Maximum rate set by law: 8% interest on the original sum, from the date of saleHolder may petition the Land Court to foreclose redemption 12 months after the sale or taking
Statute text
interest at 8 per cent upon the original sum for which the land was taken or sold, from the date of sale
Statute text
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
- Redemption
- Until a foreclosure petition is filed (petition allowed 12 months after the sale or taking)
Statute text
at any time prior to the filing of a petition for foreclosure under section sixty-five
- Bid method
- Highest bidder for assignment of tax titles, at least the redemption amount
Statute text
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
- Statute
- MGL Ch. 60
Statute text
Section 62: Land taken or sold for taxes; redemption
- Auction platform
- City or town treasurer, public auction
Statute text
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
- Auction timing
- Set by each treasurer, after 14 days' published notice
Statute text
after having given 14 days' notice of the time and place of such public auction by publication
Counties 14
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
Massachusetts city and town treasurers may assign tax titles, singly or bundled, at public auction. Redemption is cut off by a Land Court foreclosure petition, allowed 12 months after the sale or taking. Each city or town sets its own rules for land taken for taxes. Statute: MGL c.60 §62.
Statute text
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
Statute text
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
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Statute text
Section 62: Land taken or sold for taxes; redemption
Massachusetts cities and towns take land for unpaid taxes and may assign the tax titles at auction. The owner may redeem until a foreclosure petition is filed. Foreclosure of redemption is by petition in the Land Court. MGL c.60 §62.
Statute text
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
Statute text
at any time prior to the filing of a petition for foreclosure under section sixty-five
Statute text
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
Statute text
Section 62: Land taken or sold for taxes; redemption
Massachusetts sets redemption interest at 8% on the original sum, from the date of sale. An assignee is paid the assignment amount plus interest at the same rate from the date of assignment. MGL c.60 §62.
Statute text
interest at 8 per cent upon the original sum for which the land was taken or sold, from the date of sale
Statute text
in the case of an assignee of a tax title from a town the amount stated in the instrument of assignment with additional interest on the principal amount at said rate from the date of said assignment
Statute text
Section 62: Land taken or sold for taxes; redemption
Los tesoreros de ciudades y pueblos de Massachusetts pueden ceder títulos fiscales, solos o en lotes, en subasta pública. La redención termina con una petición de ejecución ante el Tribunal de Tierras, permitida 12 meses después de la venta o toma. Cada ciudad o pueblo fija sus propias reglas para la tierra tomada por impuestos. Estatuto: MGL c.60 §62.
Statute text
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
Statute text
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
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Statute text
Section 62: Land taken or sold for taxes; redemption
Las ciudades y pueblos de Massachusetts toman la tierra por impuestos impagos y pueden ceder los títulos fiscales en subasta (MGL c.60 §62). La ejecución de la redención se hace por petición ante el Tribunal de Tierras.
Statute text
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
Statute text
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
Massachusetts fija el interés de redención en 8% sobre la suma original, desde la fecha de venta.
Statute text
interest at 8 per cent upon the original sum for which the land was taken or sold, from the date of sale
Key points
- Municipality takes the land first; the treasurer may then assign the tax title at auction
Statute text
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
- Land Court petition forecloses the right of redemption
Statute text
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
- 8% interest on the original sum (§ 62)
Statute text
interest at 8 per cent upon the original sum for which the land was taken or sold, from the date of sale
- Tax titles may be assigned individually or bundled
Statute text
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
For beginners
Harder for beginners: Each town sets its own rules, and foreclosing redemption takes a Land Court petition.
Statute text
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
Más difícil para principiantes: Cada pueblo fija sus propias reglas, y ejecutar la redención requiere una petición ante el Tribunal de Tierras.
Statute text
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
Risks
- Foreclosing redemption requires a Land Court petition
Statute text
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
- Ejecutar la redención requiere una petición ante el Tribunal de Tierras
Statute text
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
Extra due diligence
- Watch for the treasurer's published auction notice (at least 14 days ahead)
Statute text
after having given 14 days' notice of the time and place of such public auction by publication
- Plan for a Land Court foreclosure petition before any resale
Statute text
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
- Esté atento al aviso de subasta publicado por el tesorero (al menos 14 días antes)
Statute text
after having given 14 days' notice of the time and place of such public auction by publication
- Prevea una petición de ejecución ante el Tribunal de Tierras antes de cualquier reventa
Statute text
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
How to sign up for the auction
Platform: City or town treasurer
Statute text
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
- Identify your target city or town treasurer
Statute text
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
- Watch for the auction notice, published at least 14 days before
Statute text
after having given 14 days' notice of the time and place of such public auction by publication
- Ask the treasurer for the list of tax titles offered and the auction rules
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
- Bids must be at least the redemption amount
Statute text
provided that the sum so paid for such assignment is not less than the amount necessary for redemption
Deposit: Set by each city or town; confirm with the treasurer.
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Platform: Tesorero de la ciudad o pueblo
Statute text
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
- Identifique al tesorero de su ciudad o pueblo objetivo
Statute text
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
- Esté atento al aviso de subasta, publicado al menos 14 días antes
Statute text
after having given 14 days' notice of the time and place of such public auction by publication
- Pida al tesorero la lista de títulos fiscales ofrecidos y las reglas de la subasta
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
- Las ofertas deben ser al menos el monto de redención
Statute text
provided that the sum so paid for such assignment is not less than the amount necessary for redemption
Depósito: Fijado por cada ciudad o pueblo; confirme con el tesorero.
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Over the counter (OTC)
Not set by statute; towns set their own rules for land taken for taxes
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Ask the treasurer about tax titles the town holds.
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Pregunte al tesorero por los títulos fiscales que tiene el pueblo.
Statute text
Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes
Platforms
- City and town treasurer offices
Statute text
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
Surplus proceeds
After foreclosure, excess equity is paid to parties who make a valid claim (M.G.L. c. 60, § 64A).
Statute text
The appraised value shall be used to establish the amount of excess equity, which. shall be paid to any parties who make a valid claim for excess equity as set forth in this section.
La lista de condados y las fuentes están en inglés.
Sources
- M.G.L. c. 60, § 52 — checked 2026-10-29
- M.G.L. c. 60, § 62 — checked 2026-10-29
- M.G.L. c. 60, § 65 — checked 2026-10-29
- M.G.L. c. 60, § 64A(b)(2) — checked 2026-10-29
Checked against official sources on 2026-10-29. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.