Massachusetts Tax Deed & Tax Lien Sales 2026

How tax sales work in Massachusetts

Massachusetts does not run lien auctions. When taxes are unpaid, the municipal collector either sells the property at a tax sale, which is rare, or more commonly makes a “tax taking”: the collector records an instrument of taking at the registry of deeds, which gives the town title subject to the owner’s right of redemption. The account is then called a tax title and is managed by the treasurer. A municipality may hold the tax title itself and foreclose in the Land Court, or it may assign the tax title to a private investor, individually or in bulk, through a negotiated sale or a request for proposals. Assignment is the main way investors participate.

Redemption and interest

The owner may redeem at any time until the Land Court enters a foreclosure decree, by paying the taxes, interest, fees and costs. Historically the interest on tax title accounts was 16 percent per year. Legislation enacted in 2024, following the U.S. Supreme Court’s Tyler decision, reduced the rate for accounts created after its effective date and lengthened the waiting period before a foreclosure petition may be filed; check the current figure and the effective dates before pricing an assignment. The holder of the tax title, whether the town or an assignee, files a petition in the Land Court after the statutory period. The court sets a redemption deadline; if it passes, the decree vests title. The 2024 law also requires that surplus value above the debt be returned to the former owner after a sale.

When and where sales happen

There is no calendar in the usual sense. Municipalities announce tax title assignments through RFPs or notices on the treasurer’s page, sometimes once a year and sometimes only when cash needs arise. The few municipalities that hold actual tax sales advertise them in the local paper. Land Court foreclosure filings are public and can be followed on the court’s docket.

What to check before you bid

Read the assignment terms: what accounts are included, what interest has accrued and what notice the town has already given. Verify the property’s equity against the debt, since the reformed law changes the economics of foreclosure. Search for mortgages, condominium liens and federal liens, all of which require notice. Budget for Land Court counsel and for a year or more of holding time.

How AuctionScouts helps here

AuctionScouts tracks municipal tax title assignments, RFPs and the occasional tax sale in Massachusetts, scores each parcel from 0 to 100, and flags recorded liens. The calendar records assignment deadlines and any advertised sale dates.