Why Massachusetts has no over-the-counter list
There is no standing over-the-counter list and no statute requiring one. Tax titles held by a city or town can be assigned only after a public auction with 14 days' published and posted notice and at least 10 days' mailed notice to the owner (s. 52), so there is no private over-the-counter assignment. Separately, a town may assign its tax receivables in bulk to a registered purchaser through a public sale judged on price and qualifications (s. 2C), after publishing the list at least 60 days ahead. Once a town has foreclosed, it may sell the land at public auction through a custodian (s. 77B), through the s. 64A broker-then-auction process, or in any other lawful manner, subject to the excess equity accounting. Ask each treasurer what it holds and how it disposes of it.
Does Massachusetts publish a lands-available list?
No statewide list. Each city or town treasurer holds its own tax titles and tax possession property; some post a list of properties in tax title or of upcoming auctions on the treasurer's page (Springfield's collector-treasurer links a 'Properties with Tax Liens' page and posts its foreclosed-property auction notice, parcel list pointer and terms on its Tax Foreclosure Auction page).
This route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. Every state names this inventory differently, and the state-held and struck-off land table maps each local name to the same mechanism. The over-the-counter guide has the cross-state playbook.
Verified Sep 28, 2026 against Massachusetts sources.
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.