Delinquent Property Taxes in Massachusetts? Your Options

Falling behind on property taxes in Massachusetts can feel overwhelming, especially once the city or town moves from a simple tax bill to a formal tax taking. The process is different from a mortgage foreclosure, but it can still result in losing your home if it isn’t addressed. This guide walks through how Massachusetts tax title and tax lien foreclosure work, what options you have along the way, and how selling can fit into your plan.

Understanding Tax Title and Tax Lien Foreclosure in Massachusetts

Massachusetts property tax collection is governed by M.G.L. c. 60. If a real estate tax or water/sewer bill goes unpaid for more than 30 days, the collector must mail a formal demand for payment. If the bill is still unpaid 14 days after that demand, the city or town can begin the process of a “tax taking” or hold a “tax sale,” after giving at least 14 days’ public and, for certain residential property, individual notice.

A tax taking or tax sale creates a “tax title” — a limited ownership interest the city, town, or a private party can hold to collect the unpaid taxes. Before the taking, overdue bills accrue interest at 14% annually. Once the account is transferred into a tax title (held by the town treasurer or an assignee), interest continues to accrue at 8% simple interest annually under current law (it was 16% for tax titles created before November 1, 2024). In most cities and towns, once the account moves to tax title, the back taxes stop appearing on the regular tax bill — which can catch owners off guard if they assume the issue has been resolved.

The Massachusetts Tax Lien Foreclosure Process, Step by Step

While every case is different, most Massachusetts tax delinquencies that go unresolved follow the same general path:

Unpaid bill: A real estate tax or water/sewer bill goes unpaid for more than 30 days, and the collector mails a formal demand for payment.
Notice of taking or sale: If the bill is still unpaid 14 days after the demand, the city or town can begin a tax taking or hold a tax sale, after giving at least 14 days’ notice.
Tax title created: The city or town (or the winning bidder at a tax sale) records an Instrument of Taking or Collector’s Deed at the registry of deeds, creating a tax title to the property.
Account transferred: The account moves to the treasurer or a private assignee, and interest continues to accrue at 8% simple interest annually.
Waiting period: The city, town, or private party generally must wait 12 months after the taking or sale (6 months if it occurred before November 1, 2024) before filing a case in the Land Court.
Complaint filed: Only the Land Court can hear a case to foreclose the right of redemption. The court appoints a title examiner and serves notice (a “citation”) on everyone with an interest in the property.
Answer required: The property owner must file an Answer by the court’s deadline (the “return date”) or risk being defaulted, which can lead directly to a Judgment of Foreclosure.
Finding Hearing: If the owner appears, the court holds a hearing and sets the “redemption amount” — the total needed to pay off the tax title — along with a deadline to pay it.
Judgment of Foreclosure: If the redemption amount isn’t paid by the deadline, the court can enter judgment giving the municipality or private party full ownership, wiping out the owner’s title and any mortgages (though the underlying mortgage debt itself isn’t erased).
After judgment: Owners may still be able to claim “excess equity” — the property’s value above what was owed — but that claim must go to Superior Court, not the Land Court, and strict deadlines apply.

You Can Redeem the Property at Any Point Before Judgment

Massachusetts law gives property owners a “right of redemption” — the ability to keep the property by paying the full redemption amount (the back taxes plus interest, fees, and costs) at any point before the Land Court enters a Judgment of Foreclosure. Owners can contact the treasurer or the private party holding the tax title directly to confirm the exact amount owed and discuss options, including installment payments, before a case is even filed.

Options If You Can’t Afford to Pay Your Property Taxes

Before a tax title turns into a Land Court foreclosure case, Massachusetts law provides several potential paths for taxpayers who are struggling to pay:

Abatement — challenging the assessed value of the property with the local assessor if it’s inaccurate or unfair (strict deadlines apply, and the Land Court has no role in this process).
Exemption — reducing the tax bill based on age, disability, income, or veteran status, applied for through the local assessor.
Deferral — postponing payment if you meet eligibility requirements under M.G.L. c. 59, § 5.
Installment or repayment plans — negotiated directly with the city or town treasurer, which can also extend the deadline before a foreclosure case can be filed.
Formal repayment agreements — available in some cities and towns under M.G.L. c. 60, § 62A, allowing up to a 10-year repayment term and potentially waiving some accrued interest.
Reduction of principal owed — in limited cases, a municipality can apply to the Commissioner of Revenue to reduce the amount owed under M.G.L. c. 58, § 8.

Can You Sell a House With Delinquent Property Taxes?

Yes. As long as a Judgment of Foreclosure hasn’t been entered, you still own the property and can sell it. The unpaid taxes, interest, and any tax title costs are typically paid off directly out of the sale proceeds at closing, similar to how an existing mortgage balance would be handled. For many owners, selling before a Land Court case is filed — or while one is still pending — is the cleanest way to resolve delinquent taxes without navigating the full foreclosure process.

Why Massachusetts Homeowners with Delinquent Taxes Choose to Sell

Stopping interest and fees from continuing to build on the tax title account
Avoiding the time, deadlines, and uncertainty of a Land Court case
Resolving back taxes on a property they inherited or no longer live in — our Massachusetts Inherited House Guide covers other considerations for inherited property
Wanting a clean exit before a tax taking becomes a foreclosure case
Needing to settle back taxes alongside other financial pressures, like a mortgage in default — see our Massachusetts Foreclosure Guide and Massachusetts Pre-Foreclosure Guide if that applies to you

When Should You Call Us?

Massachusetts homeowners often reach out to us at these moments:

You’ve received a demand notice, or a notice of a tax taking or tax sale.
Your property taxes have been delinquent for months and interest keeps adding up.
You’re not sure whether a tax title has already been recorded on your property.
You’ve inherited a house with unpaid property taxes attached to it.
You want to sell before a Land Court case is filed against the property.

How We Help Massachusetts Homeowners with Delinquent Property Taxes

Reach out any time — whether you’ve just received a demand notice or a tax title has already been recorded.
Get a no-obligation cash offer — we factor unpaid taxes, interest, and fees into a straightforward closing.
Close on your timeline — before deadlines tied to the tax lien foreclosure process become a problem.

Why Choose Expert Land Sellers

We buy houses as-is, including homes with tax titles, liens, or years of deferred maintenance
No realtor commissions or listing fees eating into your proceeds
We can coordinate directly with the treasurer or tax title holder to help confirm the payoff amount
Flexible closing timelines that work around Land Court deadlines

Frequently Asked Questions

What happens if I don’t pay my property taxes in Massachusetts?

If a property tax or water/sewer bill goes unpaid for more than 30 days, the collector sends a formal demand. If it’s still unpaid 14 days later, the city or town can begin a tax taking or tax sale, which creates a tax title on the property. Left unresolved, this can eventually lead to a Land Court case to foreclose your right of redemption.

What is a “tax title,” and how is it different from a mortgage foreclosure?

A tax title is a limited ownership interest a city, town, or private party can obtain to collect unpaid real estate taxes or water/sewer bills, separate from any mortgage. It’s created under Massachusetts General Laws Chapter 60, not through a lender, and follows its own notice, interest, and foreclosure process in the Land Court.

How long do I have before the city or town can foreclose on my property?

Generally, the city, town, or private party must wait 12 months after a tax taking or sale (6 months if it occurred before November 1, 2024) before filing a case in the Land Court. There’s no outer deadline for when they must eventually file, so unresolved back taxes don’t go away on their own.

Can I set up a payment plan to avoid losing my property?

Often, yes. Massachusetts law allows installment payment plans with the treasurer, and some cities and towns offer formal repayment agreements of up to ten years that can waive some accrued interest. Contact your local treasurer as soon as possible, since an accepted payment plan can also extend the deadline before a foreclosure case can be filed.

Can I sell my house if I have delinquent property taxes?

A Note on Legal Information

This page is provided for general educational purposes only and is not legal or tax advice. Massachusetts tax title and tax lien foreclosure law is complex and subject to strict deadlines. Please consult a licensed Massachusetts attorney or your local tax collector/treasurer about your specific situation before making any decisions.

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Behind on Property Taxes in Massachusetts? Your Options Explained