When The Taxes Go Unpaid
G.L. c. 60, § 62 — redemption until a foreclosure petition is filed, at 8 per cent interest
Redemption. Anyone with an interest in land taken or sold for nonpayment of taxes may redeem it at any time before a petition for foreclosure is filed, by paying the treasurer the amount of the tax title account, interest at 8 per cent, and the charges lawfully added.
In installments. Redemption may also be made in installments on the tax title account, with the interest and charges, until the full amount is paid. A treasurer accepting a payment may extend the time before foreclosure may begin, for a period not exceeding 2 years.
A private holder. When the tax title is held by a purchaser or an assignee rather than the town, redemption is by paying that holder the sums the section lists, with interest at the same rate.
The foreclosure petition. Whoever holds the tax title may petition the land court to foreclose all rights of redemption after 12 months from the sale or taking, or sooner for a city or town where the buildings are found abandoned, where the redemption amount exceeds the assessed value, or with the record owner's written consent.
Fees. In a petition by a city or town, legal fees awarded may not exceed the actual costs incurred, and the judge considers the taxpayer's ability to pay them.
Proceedings after a foreclosure petition is filed are not on this page. A particular tax title is a question for the treasurer, the land court, or a licensed Massachusetts attorney.
Sources for this section (2)
- G.L. c. 60, § 62 — Land taken or sold for taxes; redemption
- G.L. c. 60, § 65 — Rights of redemption; petition for foreclosure; legal fees
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Massachusetts attorney.