Tax Lien and Deed SalesMassachusetts
Massachusetts (MA) Tax Deed Sales and Tax Title Rules in 2026
Massachusetts (MA) has no statewide tax deed auction. A town takes the property by tax taking, then may assign the tax title to the highest bidder at a public auction (G.L. c. 60, § 52). Redemption carries 8% a year interest (§ 62), and after Land Court foreclosure, former owners get the excess equity (§ 64A).
In Massachusetts you buy a tax title, the town’s lien rights, and you reach ownership only through the Land Court. For how Massachusetts compares with the other 50 jurisdictions, start at our tax sales hub.
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Massachusetts Tax Sales at a Glance (MA)
| Item | Massachusetts value | Source |
|---|---|---|
| Redemption interest | 8% a year | G.L. c. 60, § 62 |
| Tax title auction notice | at least 14 days | G.L. c. 60, § 52 |
| Notice to the owner of record | at least 10 days before assignment | G.L. c. 60, § 52 |
| Minimum assignment price | the amount needed to redeem | G.L. c. 60, § 52 |
| Assignment recording deadline | 60 days | G.L. c. 60, § 52 |
| Auction floor after a failed broker listing | 2/3 of appraised value | G.L. c. 60, § 64A |
| Claim window for unknown owners | 18 months | G.L. c. 60, § 64A |
Massachusetts Tax Sale Rules Matrix
Massachusetts’ main tax sale rules are below, each with the law that sets it.
| Rule | Massachusetts | Statute |
|---|---|---|
| System | Varies: municipal tax taking (tax title). Towns may assign tax titles to private buyers | G.L. c. 60, §§ 52, 62 |
| What is sold | Assignment of the town’s tax title, singly or in bundles | § 52 |
| Max interest or penalty | 8% a year on redemption | § 62 |
| Bidding method | Public auction to the highest bidder, at no less than the amount needed to redeem | § 52 |
| Redemption period | Until a petition to foreclose is filed in Land Court, then until judgment | § 62 |
| Who conducts | Municipal treasurer or collector | § 52 |
| Sale timing | Set by each municipality. At least 14 days’ published and posted notice | § 52 |
| Surplus rule | After foreclosure the holder keeps the property at appraised value or sells it (broker listing, then auction at no less than 2/3 of appraised value) and pays the excess equity to former owners. Unknown owners have 18 months to claim | § 64A |
These rules come from Massachusetts General Laws chapter 60 (Massachusetts Legislature website), checked on October 9 and 10, 2026. Each city or town handles its own tax takings, so its treasurer is the place to ask about tax titles for sale.
Each Massachusetts town decides whether to keep its tax titles or auction them. If it auctions, it must publish and post notice at least 14 days ahead in 2 or more public places, mail notice to each owner of record at least 10 days before the assignment, and accept no bid below the amount needed to redeem, under G.L. c. 60, § 52. Class One residential owners get extra notice, including a Department of Revenue notice in the 7 most common languages.
The assignment must be recorded within 60 days and must state the redemption amount, splitting principal from accrued interest (§ 52). As the assignee you stand in the town’s shoes, bound by any foreclosure extension the treasurer already granted.
Massachusetts Redemption Interest Is 8%, Not 16%
The current text of G.L. c. 60, § 62 sets redemption interest at 8% a year. Older investor guides quote 16%, which no longer matches the statute. Under G.L. c. 60, § 62, an owner can redeem until the tax title holder files a petition to foreclose in Land Court, and after that until the court enters judgment.
Excess Equity Under Section 64A
Massachusetts now pays former owners the excess equity after a tax title foreclosure, under section 64A. The state added section 64A in 2024 after the U.S. Supreme Court’s 2023 Tyler v. Hennepin County decision. After a Land Court foreclosure, the holder must either keep the property, with an appraisal, or sell it through a broker listing and, if that fails, at auction for no less than 2/3 of the appraised value. Former owners receive the excess equity. Owners who can’t be found have 18 months to claim (§ 64A). St. 2025, c. 14 amended the election rules effective August 5, 2025. See tax sale surplus funds for how other states compare.
Before You Bid on a Massachusetts Tax Title
A Massachusetts tax title is a long-hold asset at 8%, with a Land Court case and a mandatory equity payout at the end, so model your costs before bidding. The bidding methods and risks of tax lien investing guides explain the trade-offs, and over-the-counter tax liens covers buying unsold liens in states that allow it. Mortgage foreclosures follow the Massachusetts foreclosure process.
FAQ
Does Massachusetts Have Tax Deed Sales?
Massachusetts has no statewide tax deed sale. Towns take tax titles and may auction them to investors, who must foreclose in Land Court to get the property (G.L. c. 60, §§ 52, 62).
What Interest Does a Massachusetts Tax Title Earn?
8% a year on redemption under the current text of § 62. Older guides citing 16% are out of date.
How Long Can a Massachusetts Owner Redeem?
Until the holder files a petition to foreclose in Land Court, and after that until the court enters judgment.
Who Gets the Equity After a Massachusetts Tax Title Foreclosure?
The former owners get the equity. Under § 64A the holder must sell or appraise the property and pay out the excess. Unknown owners have 18 months to claim.
Sources
- G.L. c. 60, § 52, Assignment of tax titles. Massachusetts Legislature. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section52
- G.L. c. 60, § 62, Redemption. Massachusetts Legislature. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section62
- G.L. c. 60, § 64A, Excess equity after foreclosure. Massachusetts Legislature. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section64A
This page explains the general process and is not legal advice. Rules change and courts interpret them, so confirm with a Massachusetts real-estate attorney before acting.