Massachusetts Tax Sale Laws — Investor Guide

Investors purchase a lien on the property, earning interest until the owner redeems it or the investor forecloses.

Redemption Period

No redemption period

Max Interest Rate

16% / year

IRS Lien Survives

Yes — verify before bidding

Foreclosure Required

Yes — to convert lien to deed

Quiet Title Required

Not typically required

Counties Covered

14 counties

How Tax Sales Work in Massachusetts

Massachusetts uses a "tax title" process. After 14 days of non-payment, the municipality takes a tax title on the property. The lien earns 16% per annum. There is no fixed redemption period — the municipality may petition the Land Court to foreclose the right of redemption at any time. Once a Land Court decree enters, title is clear. IRS liens survive if the IRS was not properly notified.

Quick Due Diligence Checklist for Massachusetts

Verify property is still on the auction list within 48 hours of sale (redemptions happen until the last minute)

Check for federal IRS liens — they survive the tax sale in Massachusetts

Search for HOA liens and municipal code violations — these may survive in some counties

Budget for foreclosure costs — required in Massachusetts to convert a lien to deed

Budget for quiet title action — required in Massachusetts before title insurance will issue

Drive the property or use street view to confirm structure exists and is accessible

Verify assessed value vs. back taxes owed — if taxes exceed assessed value, it may be a junk property

Source: M.G.L. c. 60 §53 et seq. · Verified: January 2025 · Always verify current laws directly with the Massachusetts state statutes and your county treasurer. This is not legal or investment advice.

Track your Massachusetts tax sale investments

Auction alerts, redemption deadline tracking, notice logs, document vault, and due diligence checklists — built specifically for solo investors.

Start 7-day trial for $1.99

Cancel anytime. No contracts.