State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Tax Collector or Deputy Collector
• Property/Tax Records Administrator: Assessor or the Board of Assessors
• Taxes Due: Taxes are due in four equal installments on August 1, November 1, February 1, and May 1
• Taxes Delinquent: Tax payments become delinquent one day after the due dates
• Tax Sale Date/Period: Generally, Massachusetts municipalities have no specified schedule/period to conduct tax sales
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Varies
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable
• Over-the-Counter Sale Opportunities: Yes, some Massachusetts municipalities may offer "over-the-counter" tax deeds

Massachusetts is a tax deed state. Many municipalities use a private auctioneer company to conduct tax title auctions.. The City/Town Treasurer and Town attorneys are often involved in this process as well. Tax title auctions can be very rare in many Massachusetts municipalities. Properties with tax delinquencies of six months or more can be foreclosed and deeded to the Massachusetts municipality. It is then at the municipality's discretion when and if to sell tax title properties at a public auction. Generally, Massachusetts municipalities give taxpayers every opportunity to keep their homes, including giving them the opportunity to create a payment installment plan to pay their back taxes.

Private auctioneer companies typically require an upfront deposit of several thousand dollars before the auction. Massachusetts municipalities typically use premium bidding at a public outcry auction. Some municipalities and private auctioneers have an online auction. This can vary by municipality, but generally, a deposit of several thousand dollars is due the day of the sale, and then the purchaser is given 30-45 days to pay the remaining balance.



Massachusetts Municipality Reference