Worcester County, MA tax sales

Local offices

County notes

• •Worcester County holds no tax sale. Each of its cities and towns acts through its own treasurer and collector, on its own dates and terms, so confirm the date, list, venue and terms with the town before bidding.
• •City of Worcester: the Treasurer and Collector of Taxes runs three auction types from its Public Auctions page: foreclosed tax title land, Tax Collector's Deed sales, and Tax Title Assignment sales. Each has a Last Auction and Next Auction notice, and the posted Next Auction notices currently say no auction is scheduled.
• •City of Worcester: its list of city-owned foreclosed parcels, by FTT number, street address and map-block-lot, is the Tax Foreclosure List on the Public Auctions page. To bid on one, ask the Treasurer and Collector to offer it at the next foreclosure auction.
• •City of Worcester: its last Tax Collector's Deed Sale was June 7, 2023, in person, with a minimum bid equal to the redemption amount and a 10 percent deposit at the auction. Its last foreclosed land auction was September 27, 2017, at City Hall, Levi Lincoln Chamber.
• •City of Worcester: contact the Treasurer and Collector of Taxes, City Hall Room 203, 455 Main Street, 508-799-1075.
• •Leicester: the Treasurer sold seven town-owned foreclosed parcels at public auction on April 8, 2024, at the Leicester Town Hall Gym, with a $500 deposit on auction day and the balance within 10 days. The parcel list with sale prices is in the Notice of Sale posted on the town's Auction page.
• •Leicester: the town takes unpaid parcels around June 20 each year, and tax title accounts accrue 16 percent a year (the rate on a title taken or sold before November 1, 2024; titles taken on or after that date accrue 8 percent). The town states that every parcel in tax title will eventually be scheduled for Land Court foreclosure.
• •Leominster: the City Treasurer handles tax titles, tax lien foreclosures and foreclosed land sales at City Hall, 25 West Street, 978-534-7500 ext. 1172. Its delinquent list runs as a tax title newspaper ad, posted on the Tax Titles page, and other city-owned real estate is offered through Active Bids.
• •Uxbridge: the Treasurer Collector posts its FY26 Notice of Tax Taking, the list of parcels being taken, on the Tax Title Notice page. A taking is not a sale.
• •Athol and Oxford describe the tax taking and Land Court foreclosure process on their Treasurer Collector pages but post no tax title auction or list. Oxford charges tax title accounts 16 percent interest (the rate on a title taken or sold before November 1, 2024; titles taken on or after that date accrue 8 percent).
• •Fitchburg's Treasurer and Collector is at 718 Main Street, Suite 103, 978-829-1830. The city posts no tax title auction or list.
• •Gardner, Shrewsbury, Milford, Webster, Southbridge and the county's other towns post no tax title auction, collector's deed sale or foreclosed land sale. Call each town's treasurer and collector and watch local newspaper legal notices.

Massachusetts rules

Redemption

Anyone with an interest in the land may redeem at any time before a foreclosure petition is filed, and a holder generally cannot petition until 12 months after the sale or taking, so the owner usually has at least a year and there is no fixed outer deadline. On a tax title taken or sold before November 1, 2024 the wait before a petition is six months, not 12. After a petition is filed, a party may still redeem through the Land Court by filing an answer and paying on the terms the court fixes, until a judgment forever bars redemption. The treasurer may extend the no-foreclosure period by up to 2 years when accepting a partial payment, and a town may by bylaw or ordinance offer payment agreements of up to 10 years during which it may not foreclose. Shorter routes apply where buildings on town-held land are found abandoned or the redemption amount exceeds the assessed value.M.G.L. c. 60, s. 62, redemption at 8 percent interest on the original sum, before a foreclosure petition is filedM.G.L. c. 60, s. 62Verified Sep 28, 2026

Deed deposit

At a collector's sale, the purchaser must make an immediate deposit of whatever sum the collector considers necessary to show good faith, or the sale is void (s. 43). No statute sets a deposit for a treasurer's tax title auction or a custodian's auction; each municipality sets it in its terms of sale.M.G.L. c. 60, s. 52, treasurer's public auction assigning tax titles, individually or bundled, to the highest bidder for not less than the redemption amountM.G.L. c. 60, s. 52Verified Sep 28, 2026

Surplus proceeds

Since November 1, 2024 (St. 2024, c. 140), the owner at the time of a Land Court foreclosure keeps a right to any excess equity, and that applies to a municipality AND to a private purchaser of tax receivables (s. 64). Within 30 days after the judgment becomes final, the judgment holder must elect to retain or sell. If it retains, it must obtain an independent appraisal within 120 days and pay out the appraised value above the tax title balance and costs. If it sells, it must list with a licensed broker within 180 days, then auction at not less than two-thirds of appraised value if unsold after 12 months. Excess equity is held in a segregated interest-bearing escrow; claims may be made for 18 months after notice where owners are unknown, unclaimed funds go to the state's abandoned property process after 19 months, and disputes go to the Superior Court with a jury trial right (s. 64A). Owners foreclosed on or after May 25, 2021 had 12 months from the act to sue for excess equity (St. 2024, c. 140, s. 212). Surplus from a s. 79 sale without foreclosure is held for the person entitled for five years, then goes to the town.M.G.L. c. 60, s. 64A, post-foreclosure election to retain or sell, appraisal, broker listing, auction at not less than two-thirds of appraised value, excess equity claimsM.G.L. c. 60, s. 64AVerified Sep 28, 2026

Governing statute

M.G.L. c. 60, s. 52M.G.L. c. 60, s. 52, treasurer's public auction assigning tax titles, individually or bundled, to the highest bidder for not less than the redemption amountM.G.L. c. 60, s. 52Verified Sep 28, 2026

What the deed conveys: The tax lien dates from January 1 of the assessment year and the holder's title is prima facie valid once the deed, instrument of taking or assignment is recorded in time (ss. 37, 45, 52, 54). The Land Court judgment bars redemption, but any interested person other than the petitioner may move to vacate it within 1 year for extraordinary circumstances (90 days where the petition rested on abandonment or an s. 81B certification; up to 1 year where record title stands in the name of a deceased person or a person under guardianship or conservatorship). A sale to an innocent purchaser for value or a paid excess equity claim ordinarily protects the judgment, but not absolutely: s. 69A lets the court vacate anyway if it 'makes appropriate equitable orders to protect the rights of the purchaser of the property or the payor of the excess equity'. After the deadline, a challenge requires a showing that the moving party's due process rights were violated. A foreclosed tax title remains subject to easements, restrictions and most covenants running with the land. After foreclosure the excess equity owed to the former owner is a cost the judgment holder must account for, which changes the economics of buying a tax title with the aim of taking the property.M.G.L. c. 60, s. 69A, motion to vacate a foreclosure decree within 1 year (90 days for abandoned property or 81B certifications)M.G.L. c. 60, s. 69AVerified Sep 28, 2026 See the due diligence guide.

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