Question 1

Does Massachusetts sell tax liens or tax deeds?

Accepted Answer

Massachusetts sells redeemable tax deeds. Massachusetts does not sell conventional lien certificates: the city/town takes or sells a &#x27;tax title&#x27; and may assign it at public auction for at least the redemption amount, and the holder must foreclose the right of redemption in Land Court. The Nov. 1, 2024 reforms cut the rate from 16% to 8%, extended the pre-petition wait from 6 to 12 months, and require excess equity to be returned to the former owner — many secondary sources still quote the old 16% / 6-month rules.

Question 2

What is the redemption period in Massachusetts?

Accepted Answer

Owner may redeem at any time before a foreclosure petition is filed; the holder generally may not file that petition until 12 months after the sale or taking for post-Nov. 1, 2024 titles (6 months for earlier titles) — M.G.L. c. 60, §§ 62, 65 — and may still redeem through Land Court until judgment bars redemption

Question 3

When are tax sales held in Massachusetts?

Accepted Answer

Set by each city/town treasurer/collector, year-round as needed — no statewide sale date

What is sold	Redeemable tax deeds
Interest / penalty	8% per year for tax titles taken or sold on or after Nov. 1, 2024 (M.G.L. c. 60, § 62, as amended by Ch. 140 of the Acts of 2024); 16% per year for titles taken or sold before Nov. 1, 2024
Redemption period	Owner may redeem at any time before a foreclosure petition is filed; the holder generally may not file that petition until 12 months after the sale or taking for post-Nov. 1, 2024 titles (6 months for earlier titles) — M.G.L. c. 60, §§ 62, 65 — and may still redeem through Land Court until judgment bars redemption
When sales happen	Set by each city/town treasurer/collector, year-round as needed — no statewide sale date
Governing law	Mass. Gen. Laws c. 60, §§ 37, 52, 62, 65 (collection of local taxes; tax titles)
Investor notes	Massachusetts does not sell conventional lien certificates: the city/town takes or sells a 'tax title' and may assign it at public auction for at least the redemption amount, and the holder must foreclose the right of redemption in Land Court. The Nov. 1, 2024 reforms cut the rate from 16% to 8%, extended the pre-petition wait from 6 to 12 months, and require excess equity to be returned to the former owner — many secondary sources still quote the old 16% / 6-month rules.

Massachusetts tax sales: liens, deeds, rates & redemption

Sources