Massachusetts municipal tax liens are super-priority — they outrank your mortgage. Once a town takes “tax title,” the clock starts toward Land Court foreclosure. A cash sale stops the process and pays the taxes from proceeds.
Under MGL Chapter 60, Massachusetts municipalities have super-priority lien status for unpaid property taxes — meaning the tax lien takes precedence over your mortgage and all other recorded liens. When property taxes go unpaid, the town assesses 14% annual interest from the due date. Once taxes remain unpaid long enough, the town can take "tax title" (record a formal claim in the Registry of Deeds). After holding tax title for two years, the town can petition Massachusetts Land Court to foreclose the owner's right of redemption — ultimately allowing the town to take ownership of the property.
The good news: at any stage before a Land Court foreclosure judgment is entered, the owner can sell the property, pay the outstanding taxes and accrued interest from the closing proceeds, and retain whatever equity remains.
| Stage | Status | Interest / Cost | What to Do |
|---|---|---|---|
| 1–3 months delinquent | Demand notice issued; demand fee added | 14% annual on unpaid balance from due date | Pay in full or sell — no formal proceedings yet |
| 3–12 months delinquent | Continued accrual; town may issue warrant | 14% annual + warrant fees | Sale still straightforward — taxes + interest paid from proceeds at closing |
| Town takes tax title | Tax title recorded in Registry of Deeds; town has legal claim | 14% annual continues; additional costs added | Sale still possible — tax title payoff amount obtained; discharged at closing |
| Tax title held 2+ years | Town can file Land Court petition to foreclose right of redemption | All accrued interest + court filing costs | Sell before foreclosure judgment — cash buyer can close in 7 days |
| Land Court foreclosure judgment entered | Owner's right of redemption extinguished; town owns property | N/A — owner no longer holds title | At this stage, sale is generally no longer possible without town cooperation |
Tax title, delinquent taxes, or facing land court — we close fast. Taxes paid from proceeds at closing.
Call (401) 396-7427Get Cash Offer →Yes — the closing attorney identifies the full delinquent tax balance plus 14% annual interest and fees, then pays it from the sale proceeds at closing. The town issues a discharge, and clear title passes to the buyer. The seller receives net proceeds after the tax payoff.
Tax title is a legal status where the municipality has recorded a claim on the property for unpaid taxes (MGL Ch. 60). After holding tax title for 2 years, the town can file in Land Court to foreclose the owner's right of redemption. Selling before the land court judgment is entered allows you to retain remaining equity.