Tax Foreclosure in Massachusetts: What Homeowners Need to Know
A guide from AuctionBlock.org — a mission-driven company dedicated to foreclosure prevention education
Massachusetts uses a tax lien system. Municipalities place liens on properties with delinquent taxes and can eventually take the property through a Land Court proceeding.
How It Works
Property taxes in Massachusetts are collected by the municipal tax collector. Under M.G.L. c. 60, when taxes become delinquent, the collector may assign the tax receivable or proceed with a tax lien. The municipality can file a petition in Land Court under M.G.L. c. 60, § 65 (known as a "tax taking") to formalize its lien.
If taxes remain unpaid after the tax taking, the municipality can petition the Land Court to foreclose the right of redemption under M.G.L. c. 60, § 69. The court proceeding determines whether the homeowner's redemption right is extinguished.
Redemption Period
Under M.G.L. c. 60, § 68, the property owner has a right of redemption at any time before the Land Court enters a decree foreclosing that right. There is no fixed statutory redemption period — the municipality must petition the court, and the court must approve the foreclosure. However, municipalities generally wait at least 6 months after the tax taking before filing a foreclosure petition. Once the court enters its decree, the redemption right ends.
Key Programs and Exemptions
Clause 41: Senior Exemption: Under M.G.L. c. 59, § 5, Clause 41, homeowners 65+ who meet income and asset limits may receive a property tax exemption. The amount varies by municipality. Apply through your local assessor's office.
Clause 22: Veterans Exemption: Under M.G.L. c. 59, § 5, Clause 22, qualifying veterans with a disability rating may receive a property tax exemption. Additional clauses (22A-22F) provide higher exemptions for more severe disabilities.
Tax Deferral for Seniors (Clause 41A): Under M.G.L. c. 59, § 5, Clause 41A, homeowners 65+ may defer property tax payments. The deferred taxes accrue interest and become a lien on the property, payable when the property is sold. This can prevent tax foreclosure for seniors on fixed incomes.
Where to Get Help
- Greater Boston Legal Services: Call (617) 371-1234 or visit gbls.org.
- Massachusetts Law Reform Institute: Visit mlri.org for resources and referrals.
- Northeast Legal Aid: Serves northeastern Massachusetts. Call (978) 458-1465 or visit northeastlegalaid.org.
- HUD-Approved Housing Counselors: Call 1-800-569-4287 or visit hud.gov/counseling.
Take Action
Contact your municipal tax collector or assessor's office immediately. If you are 65+, ask about tax deferral under Clause 41A — it can stop tax foreclosure proceedings.
Visit auctionblock.org/get-help for free resources and referrals.
Disclaimer: This guide is for educational purposes only and does not constitute legal advice. Laws and programs change. Verify current rules with your local assessor or a licensed attorney. AuctionBlock.org is a mission-driven company.