- Does Massachusetts sell tax lien certificates or tax deeds?
- Neither in the usual sense. When tax goes unpaid, the city or town usually takes the parcel into tax title, which is held as security for the debt. Investors can buy a tax title at the treasurer's public auction or at a rare collector's sale, and it becomes ownership only after a Land Court foreclosure. Counties and the state sell nothing; each of the 351 cities and towns acts on its own.
- What interest does a Massachusetts tax title earn?
- 8 percent a year, simple, since November 1, 2024 (it was 16 percent before). For a title bought at a treasurer's auction, the interest runs only on the principal stated in the instrument of assignment, so anything bid above the redemption amount earns nothing and is not repaid when the owner redeems.
- Is a tax taking an auction I can bid at?
- No. A taking is the collector recording an instrument that puts the tax title in the city or town's name. The published notice of taking lists parcels and a date, but no one bids and no investor is involved. Investors can only buy that title later if the treasurer holds a public tax title auction.
- How long is the redemption period in Massachusetts?
- Usually at least 12 months. A tax title holder cannot petition the Land Court to foreclose until 12 months after the sale or taking, and the owner may redeem any time before the petition is filed, and through the court after that until judgment. Abandoned buildings and parcels whose redemption amount exceeds the assessed value can be foreclosed sooner.
- When does a tax title buyer get the property?
- Only after the Land Court enters a judgment foreclosing the right of redemption on the buyer's petition. The buyer has no right to possession before then. Even after judgment, the former owner can claim any excess equity, and the judgment can be vacated within one year in extraordinary circumstances if no innocent buyer or equity payout intervenes.
- What happens to the owner's equity after a tax foreclosure?
- Since November 1, 2024, the former owner is entitled to excess equity. The judgment holder, whether the town or a private purchaser of tax receivables, must choose within 30 days to keep the property (and pay out equity based on an independent appraisal) or sell it through a licensed broker and, if unsold after a year, at auction for at least two-thirds of appraised value.
- Can I buy tax-foreclosed land from a Massachusetts town?
- Yes, when a town chooses to sell. Towns sell foreclosed land through a custodian's public auction, a broker listing under the excess equity rules, or a treasurer's auction of low-value parcels without foreclosure. Buyers must certify they are not delinquent on taxes in that town and have no arson or insurance-fraud conviction.
- When are Massachusetts tax title auctions held?
- Whenever each city or town decides; no statute fixes a month and no state office publishes a calendar. The treasurer must publish and post notice 14 days ahead and mail the owner at least 10 days ahead. Check each municipality's treasurer page and newspaper legal notices, and treat an auctioneer's multi-town calendar as covering only the town named on each entry.
Ready to act on these rules? Follow how to buy Massachusetts redeemable tax deeds for the registration, bidding, and post-sale sequence in order.
Verified Sep 28, 2026 against Massachusetts statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.