Tax Title (Tax Lien)

What you need to know:

  • If you don’t pay your taxes, the city can be officially secure a lien through a process called a tax taking. Securing the lien means that the city can foreclose on the property if you continue to fail to pay your taxes.
  • Demand notices will be sent to all properties that have unpaid taxes for a fiscal year after the fourth quarter due date (first business day of May every year) to the last known address of the property owners.  Demand notices will be due 14 days from its issue date.  Fiscal years run from July 1st to June 30th every year.  For example, fiscal year 2025 starts on July 1, 2024, and ends on June 30, 2025.
  • An additional notice with the intent to secure the lien will be sent after the due date of the demand notice to the last known address of the owners of the properties that continue to have unpaid taxes.  This notice will also be posted on the properties by a representative of the city.
  • The city will advertise on its website and in a local publication the intent to secure the lien on properties with unpaid taxes in which a date, time, and location will be specified.
  • The city can then file a document called an Instrument of Taking with the Registry of Deeds. This makes it harder to sell or refinance your property unless the tax lien is paid off.
  • If you don’t pay the past due tax balance within 12 months after the Instrument of Taking is filed, the city can ask the land court to take away your right to pay the taxes. This is called foreclosing on your right to redeem the property. The city will ask the land court to do this by filing a complaint. If you don’t file an answer to the complaint when the city asks the land court, the court might decide in the city's favor by default judgment. If you do answer, you can ask the land court to set the terms by which you may redeem the property (pay the taxes owed on your property). If you do not redeem the property, the land court can give ownership of your property to the city forever.
  • You can still pay the taxes you owe before the land court gives a final decision saying you can’t pay anymore.
  • The tax lien foreclosure process is complicated and has strict deadlines. If your property is subject to a tax lien foreclosure, you should seek legal advice, if possible. You can find more information on tax lien foreclosures on the state's land court’s website: https://www.mass.gov/land-court-tax-lien-foreclosure-cases-resources.
  1. What is a Tax Title?
  2. What do I need to remove a tax title lien from a property?
  3. What is a Certificate of Redemption?
  4. How do I request a Certificate of Redemption?
  5. Is there a fee associated with the Certificate of Redemption?
  6. Where do I record this Certificate of Redemption document?
  7. Is there a fee associated with recording this document at the Registry of Deeds?
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