Getting Your Home Back After a Tax Sale in Massachusetts

When a city or town takes or sells land for unpaid property taxes, anyone with an interest in the land may redeem it at any time before a petition to foreclose the right of redemption is filed in the Land Court, by paying the tax title account plus 8% interest and allowed charges; payment may be made in installments, and the treasurer may extend the time before foreclosure can begin by up to 2 years. The holder of the tax title may generally petition the Land Court to foreclose the right of redemption after 12 months from the sale or taking (sooner in limited cases such as abandoned property or with the owner's written consent). After the Land Court forecloses, the former owner keeps the right to receive any excess equity under the statute's procedures.