Tyler v. Hennepin County
2023U.S. Supreme Court decision that prompted Massachusetts to reform its tax foreclosure laws regarding excess equity.
MA
Massachusetts
Tax Deed
Massachusetts tax lien auctions involve the sale of a tax title by a municipality to a private investor. The purchaser does not gain property ownership or possession immediately. Instead, they must wait 12 months before petitioning the Land Court to foreclose the owner's right of redemption, a process that can take years to finalize.
| Upcoming auctions | 0 |
| Counties covered | 14 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax lien (Tax Title)
- Redemption period
- Until Land Court foreclosure judgment
- Interest rate
- 8% (post-taking)
- Sale frequency
- Varies by municipality
- Minimum bid
- Taxes, interest, and costs
- Deed type
- Collector's Deed (upon foreclosure)
- Bidder deposit
- Varies by municipality
Statutory framework
| Sale Type | Tax Lien |
| Redemption Period | The right of redemption continues until it is formally foreclosed by a judgment of the Massachusetts Land Court. A petition to foreclose may be filed no earlier than 12 months after the date of the tax taking or sale. |
| Penalty / Interest | Post-tax title accounts entered into on or after November 1, 2024, accrue interest at 8% per annum. Legacy titles in existence prior to that date continue to accrue interest at 16% per annum. |
| Jurisdiction Type | Municipality |
| Jurisdiction Count | 351 |
| Typical Sale Month | Varies by municipality; no statewide schedule. |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Auctions are typically in-person, though some municipalities use online platforms. Bidders must often pre-register and provide proof of funds. The minimum bid is the total of delinquent taxes, interest, and municipal costs. Payment is generally required in certified funds.
Post-sale obligations
The purchaser has no right to possession or maintenance of the property prior to a Land Court judgment. The purchaser must wait 12 months before filing a foreclosure petition, after which the court manages the notification process to interested parties.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Massachusetts tax deed purchase.
Estimated cost$8,000
Timeline18 mo.
Notable counties
Key Massachusetts counties for tax deed investors.
Worcester County
High volume of municipal tax title activity and well-documented procedures.
Middlesex County
Contains many municipalities with active tax title portfolios.
Recent statutory changes
- Effective November 1, 2024, the interest rate on tax title accounts was reduced to 8%, the waiting period to file a foreclosure petition was increased to 12 months, and new requirements were established for returning excess equity to former owners.
How to bid at a Massachusetts tax deed auction
Step-by-step process for participating in Massachusetts tax deed sales.
- 1
Monitor Municipal Notices
Check local municipal websites and newspapers for upcoming tax title auctions.
- 2
Conduct Due Diligence
Research the property's tax history, assessed value, and potential title encumbrances.
- 3
Register for Auction
Complete all required registration forms and submit any mandatory deposits to the treasurer.
- 4
Submit Bids
Participate in the auction and submit bids according to the municipality's specific rules.
- 5
Record Collector's Deed
If you win, record the Collector's Deed at the appropriate Registry of Deeds within 60 days.
- 6
File Foreclosure Petition
After 12 months, file a petition in Land Court to foreclose the right of redemption.
Applicable statutes
Primary statute sections governing tax deed sales in Massachusetts.
M.G.L. c. 60, § 37
Establishes the tax lien and its duration.
M.G.L. c. 60, § 52
Governs the assignment of tax titles to private parties.
M.G.L. c. 60, § 62
Defines redemption rights and interest rates.
M.G.L. c. 60, § 65
Governs the filing of petitions to foreclose redemption rights.
Notable case law
Landmark court decisions affecting Massachusetts tax deed investors.
Tallage LLC v. Meaney
2015Massachusetts Land Court case highlighting the harsh consequences of tax lien foreclosures and the potential for windfall profits.
Frequently asked questions
Common questions from Massachusetts tax deed investors.
- The owner retains the right to redeem until a Land Court judgment of foreclosure is entered.
- No, you must file a petition to foreclose the right of redemption in Land Court.
- Strict adherence to statutory notice requirements is mandatory; any procedural error can invalidate the tax title.
- The Land Court will adjudicate the validity of the tax taking; if the taking is found invalid, the lien may be discharged.
- No, you have no legal right to enter the property as a tax title purchaser prior to foreclosure.
- Costs vary significantly based on legal fees and the complexity of the title examination required by the Land Court.
How does the redemption period work?
Do I need a quiet title action?
What title risks should I know?
What happens if the owner challenges the sale?
Can I inspect properties before bidding?
What is the cost of the foreclosure process?
Title Risk Flags
Tax titles are highly susceptible to being set aside for procedural defects in notice requirements, and purchasers may face environmental liability under M.G.L. c. 21E if they take title to contaminated property.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.