The governing law
Massachusetts enforces unpaid property tax through a tax title held by the city or town, not through a lien certificate sale or an outright deed auction. Fourteen days after a demand, the collector may either sell the parcel at a collector's sale or, far more often, take it for the city or town by recording an instrument of taking. A taking is not a sale and admits no bidder. Investors enter in three ways: by bidding at a collector's sale, where bidders compete to take the smallest undivided part of the land for the amount due; by buying a tax title the treasurer auctions, individually or bundled, to the highest bidder for at least the redemption amount; or by buying land the town has already foreclosed. A tax title earns redemption interest of 8 percent a year on its principal (16 percent before November 1, 2024), is held as security until the owner redeems, and becomes full title only when the holder, at least 12 months after the sale or taking, petitions the Land Court and obtains a judgment foreclosing redemption. After that judgment the former owner keeps a statutory right to any excess equity.
M.G.L. c. 60, s. 1
Read the statuteDefinitions
M.G.L. c. 60, s. 2C
Read the statuteAssignment or transfer of tax receivables; conditions of sale; limitations
M.G.L. c. 60, s. 16
Read the statuteDemand for payment of tax prior to sale of land or distraining of goods; statement of amount
M.G.L. c. 60, s. 37
Read the statuteLien of taxes on land; duration; sale; title
M.G.L. c. 60, s. 40
Read the statuteNotice of sale; contents
M.G.L. c. 60, s. 42
Read the statuteNotice of sale; posting
M.G.L. c. 60, s. 43
Read the statuteConduct of sale, etc.
M.G.L. c. 60, s. 44
Read the statuteAdjournment
M.G.L. c. 60, s. 45
Read the statuteCollector's deed; contents; effect
M.G.L. c. 60, s. 47
Read the statuteTax title owners; filing required statements
M.G.L. c. 60, s. 48
Read the statuteInsufficient bids; municipality as purchaser; collector's duties
M.G.L. c. 60, s. 50
Read the statuteMunicipalities as purchasers; deeds; tax title accounts; foreclosures
M.G.L. c. 60, s. 51
Read the statuteSeveral parcels of small value; sale together
M.G.L. c. 60, s. 52
Read the statuteManagement and sale of land acquired for taxes
M.G.L. c. 60, s. 53
Read the statuteTaking for taxes; notice
M.G.L. c. 60, s. 54
Read the statuteInstrument of taking; form; contents; effect
M.G.L. c. 60, s. 61
Read the statuteTaxes subsequent to sale or taking
M.G.L. c. 60, s. 62
Read the statuteLand taken or sold for taxes; redemption
M.G.L. c. 60, s. 62A
Read the statuteMunicipalities; payment agreements
M.G.L. c. 60, s. 63
Read the statutePayments to treasurer instead of purchaser; certificate of release
M.G.L. c. 60, s. 64
Read the statuteAbsolute title after foreclosure; right to receive excess equity
M.G.L. c. 60, s. 64A
Read the statuteSale or retention of property following judgment foreclosing right of redemption; judgment holder's election; claims for excess equity; determination of disputes
M.G.L. c. 60, s. 65
Read the statuteRights of redemption; petition for foreclosure; legal fees
M.G.L. c. 60, s. 68
Read the statuteAnswer; offer of redemption; hearing
M.G.L. c. 60, s. 69
Read the statuteDecree barring redemption; vacating decree; petition
M.G.L. c. 60, s. 69A
Read the statuteVacating, reversing or modifying decree of foreclosure
M.G.L. c. 60, s. 76
Read the statuteJurisdiction of land court; petition for redemption
M.G.L. c. 60, s. 77
Read the statuteForeclosure by municipalities; tax titles; covenants calling for money payments by owners
M.G.L. c. 60, s. 77B
Read the statuteManagement, sale, or lease by municipalities; land acquired through foreclosure or under Sec. 80; notice
M.G.L. c. 60, s. 79
Read the statuteSale without foreclosure; inquiries
M.G.L. c. 60, s. 80
Read the statuteLack of or inadequate bids; sales without foreclosure
M.G.L. c. 60, s. 80B
Read the statuteTitle acquired under Sec. 79 or Sec. 80; petition to establish; procedure
M.G.L. c. 60, s. 81A
Read the statuteLand with unoccupied buildings; inspection; abandonment; foreclosure of rights of redemption
M.G.L. c. 60, s. 81B
Read the statutePurchase of land or taking of land for nonpayment of taxes under Sec. 43 or Sec. 53; redemption amount exceeds assessed value; foreclosure of rights of redemptions
M.G.L. c. 59, s. 57
Read the statuteBills for taxes; due date; interest; amounts overdue; date of delivery for payment
M.G.L. c. 59, s. 57C
Read the statutePreliminary tax for real estate and personal property; notice; installment payments; date of delivery of payments
St. 2024, c. 140, ss. 80 to 99, 212, 250
Read the statuteTax title reform in the fiscal 2025 budget: 8 percent redemption interest, excess equity, residential notices (effective November 1, 2024)
Want the mechanics in plain English instead of statute numbers? See how to buy in Massachusetts, the redemption period, and the full Massachusetts walkthrough.
Statute citations verified Sep 28, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.