Tax Sales and Sheriff Sales in Massachusetts

How tax sales work in Massachusetts

Massachusetts uses both methods, depending on the county and the kind of delinquency.

What the buyer earns. 8% per year simple interest on tax titles taken or sold on or after November 1, 2024 (16% for earlier tax titles) under G.L. c.60 §62.

Redemption. Until the Land Court enters judgment foreclosing the right of redemption; a petition may be filed 12 months after the taking or sale (sooner for abandoned property, where the amount due exceeds assessed value, or with the owner's consent)..

When and where the sales are held

Who runs them: Municipal tax collector and treasurer (city or town); foreclosure is in the Land Court.

When: Tax takings occur after the collector's demand period each year; tax title auctions and post-foreclosure auctions are scheduled by each municipality (Worcester, for example, posts next and last auction dates)..

Where: In person public auctions run by the municipal treasurer/collector, often with a licensed auctioneer; some municipalities assign tax receivables in bulk to private firms..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Massachusetts

Massachusetts mortgage foreclosure is non-judicial under the mortgage's power of sale (G.L. c.244 §14): the lender files a Servicemembers Civil Relief Act case (usually in Land Court), then sells at public auction, normally on the premises, after publishing notice once a week for three successive weeks in a local newspaper and mailing notice to the owner at least 14 days before the sale. There is no statutory right of redemption after the auction; the borrower's equitable right to redeem ends when the auctioneer's hammer falls.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Massachusetts.

Official sources for Massachusetts

• G.L. c.60 §62 redemption of tax titles
• G.L. c.60 §65 Land Court foreclosure petition
• Ask DLS: Tax Title Change (2024 reform)
• Land Court tax lien foreclosure outline

Statute: G.L. c.60 §§37-80 (tax titles, takings and sales), especially §§43, 52, 53, 62 and 65 as amended by Chapter 140 of the Acts of 2024; G.L. c.244 §14 (power of sale foreclosure).

Questions people ask

Does Massachusetts sell tax liens or tax deeds?

Massachusetts uses both methods, depending on the county and the kind of delinquency. Massachusetts cities and towns enforce unpaid taxes by taking a 'tax title': most municipalities record a tax taking (G.L. c.60 §53) and hold the title themselves, but a collector may instead sell the tax title at public auction (§43) or assign existing tax titles to private buyers (§52, §2C). The owner may redeem by paying the taxes plus interest (8% for tax titles taken on or after Nov. 1, 2024; 16% for older ones) until the Land Court enters a foreclosure judgment, which the holder may seek 12 months after the taking. After foreclosure the municipality owns the property and typically sells it at public auction, with excess equity returned to the former owner under the 2024 reform.

How long is the redemption period after a tax sale in Massachusetts?

Until the Land Court enters judgment foreclosing the right of redemption; a petition may be filed 12 months after the taking or sale (sooner for abandoned property, where the amount due exceeds assessed value, or with the owner's consent).

What does the buyer earn if the owner redeems in Massachusetts?

8% per year simple interest on tax titles taken or sold on or after November 1, 2024 (16% for earlier tax titles) under G.L. c.60 §62

Who runs tax sales in Massachusetts?

Municipal tax collector and treasurer (city or town); foreclosure is in the Land Court. In person public auctions run by the municipal treasurer/collector, often with a licensed auctioneer; some municipalities assign tax receivables in bulk to private firms.

When are tax sales held in Massachusetts?

Tax takings occur after the collector's demand period each year; tax title auctions and post-foreclosure auctions are scheduled by each municipality (Worcester, for example, posts next and last auction dates).

Are sheriff sales in Massachusetts judicial?

Massachusetts mortgage foreclosure is non-judicial under the mortgage's power of sale (G.L. c.244 §14): the lender files a Servicemembers Civil Relief Act case (usually in Land Court), then sells at public auction, normally on the premises, after publishing notice once a week for three successive weeks in a local newspaper and mailing notice to the owner at least 14 days before the sale. There is no statutory right of redemption after the auction; the borrower's equitable right to redeem ends when the auctioneer's hammer falls.

Can anyone bid at a tax sale or sheriff sale in Massachusetts?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Massachusetts statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.