State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Premium
Redemption Period: None
Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Massachusetts. Please read this information carefully. There are tax collection laws that pertain to all municipalities in Massachusetts, but be aware that there are subtle differences between the municipalities as well. When the word "typical" is used in the FAQs below, it indicates that most municipalities use this procedure/follow this convention, but not all municipalities.

Is Massachusetts a tax lien or a tax deed state?
Massachusetts is a tax deed state.

What is the name of the local official whom typically collects property taxes in Massachusetts?
Typically, Massachusetts municipalities combine the roles of Tax Collector and Treasurer. Generally speaking, taxpayers pay their property tax bill to the Tax Collector. Delinquent tax bills are often turned over to a Deputy Collector at some point after delinquency.

When are property taxes due in the state of Massachusetts?
The fiscal tax year in Massachusetts runs from July 1 to June 30. Tax bills are due on a quarterly basis as follows:

First Quarter Bill Due August 1
Second Quarter Bill Due November 1
Third Quarter Bill Due February 1
Fourth Quarter Bill Due May 1

The tax rate for the fiscal year is not usually set until around the beginning of January, so the payments in the first two quarters are based on the previous fiscal year's tax rate.

When do property taxes become delinquent in the state of Massachusetts?
Generally, property tax payments become delinquent one day after the due dates. The interest rate for delinquent payments are 14% per annum. Once a municipality takes tax title on a delinquent property, the interest rate increases to 16% and interest continues to accrue at this rate until the taxpayer brings the tax bill current, or the property is sold to another buyer in a tax title auction.

What is the name of the local official whom typically conducts tax title auctions in Massachusetts?
Many municipalities use a private auctioneer company. The City/Town Treasurer and Town attorneys are often involved in this process as well.

When does the typical Massachusetts municipality hold their tax title auction?
Massachusetts municipalities do not have a set schedule for tax title auctions. 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.

What are the registration requirements for the typical Massachusetts tax title auction?
This varies by municipality. Private auctioneer companies typically require an upfront deposit of several thousand dollars before the auction.

What is the bidding type used at a typical Massachusetts tax title auction?
Massachusetts municipalities typically use premium bidding at a public outcry auction. Some municipalities and private auctioneers have online auctions.

What forms of payment are generally accepted at a typical Massachusetts tax title auction?
Typically, municipalities or private auctioneers require any form of certified funds.

What are the general terms of payment for the typical tax deed purchased at a Massachusetts tax title 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.

What is the redemption period for tax deeds in Massachusetts?
In Massachusetts, the "Redemption Period" is actually the 6-month period that property owners are given by the municipalities to redeem their property once a property tax lien is placed on a property. Once a property is either deeded to a municipality or sold to an investor at a public auction, it is impossible for the former property owner to reclaim the property.

Are tax deeds offered "over-the-counter" in Massachusetts?
Yes, some Massachusetts municipalities may offer "over-the-counter" tax deeds.

What is the name of the local official or office whom typically determines the values of properties on a annual basis?
The Assessor, or the Board of Assessors

For more information on the life cycle, requirements, and administering of tax liens in the state of Massachusetts, refer to Chapter 60, Collection of Local Taxes in the General Laws of Massachusetts.

Massachusetts Municipality Reference