Massachusetts does not publish a single statewide list of tax delinquent properties for sale. Each city and town manages its own inventory of parcels taken through tax lien foreclosure, so finding what’s available means going municipality by municipality — usually through the Treasurer or Collector’s office. Before you start hunting for bargains, know that these sales carry risks a normal home purchase does not: you get a quitclaim deed with no warranties, federal tax liens can survive the foreclosure, and the costs stacked on top of your winning bid can run into the thousands.
Where to Find Available Properties
Once the Land Court enters a judgment of foreclosure, a parcel becomes a “tax possession” that the municipality holds with clear title and can sell.1Massachusetts Government. Frequently Asked Questions About Tax Lien Foreclosure Cases in the Land Court Because there is no central registry, you have to look in several places:
- Municipal websites. Most cities and towns post tax possession listings under the Treasurer or Collector’s page. Look for headings like “Tax Possessions” or “Upcoming Auctions.” Some keep a standing list; others only post when an auction is scheduled.
- Local newspapers. Massachusetts law requires municipalities to publish legal notices for these sales in newspapers circulating in the community. Watching the legal notices section of your local paper remains one of the most reliable ways to catch upcoming auctions.
- Direct contact with the Treasurer’s office. A phone call or email often produces the freshest information, including which parcels are still in Land Court and which already have clear title and are ready to sell.
- Online auction platforms. Some Massachusetts municipalities contract with online auction services, and those platforms aggregate listings across jurisdictions.
If you are serious about buying, set a routine. Check the Treasurer pages for every municipality in your target area monthly, sign up for email alerts where they are offered, and watch for the formal “Notice of Public Auction” or “Request for Proposals” that precedes any sale.
Who Is Allowed to Buy
Not everyone can purchase a tax possession. Massachusetts law bars anyone convicted of a willful violation of the state building or sanitary code, or held in contempt for failing to correct such a violation, from receiving a deed. It also bars anyone convicted of arson or fraudulent fire insurance claims.2General Court of Massachusetts. Massachusetts Code Chapter 60 Section 77B
Every prospective buyer must also sign a statement under the penalties of perjury confirming two things: that you don’t owe any outstanding taxes, assessments, betterments, or other charges to the selling municipality (whether or not those charges are secured by a lien), and that you don’t own any property currently in violation of the state building or sanitary code.2General Court of Massachusetts. Massachusetts Code Chapter 60 Section 77B The Treasurer’s office or the auctioneer running the sale will supply the form.
Beyond the statutory rules, each municipality sets its own registration procedures. Most require your legal name, address, and government ID. All require a deposit in certified funds just to bid. Deposits of $2,500 to $5,000 per parcel are common, and higher-value properties can require $15,000 or more. Confirm the exact requirements well before auction day, because the wrong instrument at the door means you don’t bid.
How the Auction Runs
Massachusetts municipalities can sell tax possessions at public auction or through a sealed-bid process, and the Tax Title Custodian can choose whichever fits the parcel.2General Court of Massachusetts. Massachusetts Code Chapter 60 Section 77B Oral auctions run through a licensed auctioneer at a designated location, often town hall, with escalating bids and the high bidder announced on the spot. Sealed-bid sales require submitting your offer to the Treasurer’s office before a deadline; envelopes are opened publicly.
Either way, the municipality typically sets an undisclosed reserve, and the Custodian can reject all bids if none approximates fair value. The winning bidder signs a Memorandum of Sale on the spot, then has a set period (usually 30 days) to deliver the balance in certified funds. Miss that window and the municipality keeps your deposit and can move to the next bidder or re-auction the parcel.
Costs Stacked on Top of Your Bid
The hammer price is only the beginning. Budget for every category below before you decide what you can afford to bid.
Buyer’s Premium
Many municipalities hire auctioneers who charge a buyer’s premium on top of the winning bid, often around 7%. On a $50,000 bid that adds $3,500. The premium goes to the auctioneer, not the town, and it’s due at closing.
Pro Forma Taxes
Massachusetts law requires the buyer to pay pro forma taxes as a condition of receiving the deed. These apply the town’s current tax rate to your purchase price, prorated for the days remaining in the fiscal year after closing. If the sale falls between January 2 and June 30, you also owe the full next fiscal year’s pro forma tax up front.3General Court of Massachusetts. Massachusetts Code Chapter 44 Section 63A
Processing and Legal Fees
Municipalities commonly add a processing fee to cover the legal costs of the sale, typically $250 to $2,500 per parcel. Some call it a special assessment for legal fees. The auction notice will state the exact amount.
Deeds Excise Tax
Recording the deed triggers the Massachusetts deeds excise tax at $4.56 per $1,000 of the sale price ($2.28 per $500). Barnstable County charges $5.70 per $1,000 due to an additional surtax.4Mass.gov. Directive 89-14 Exchange of Property
Recording Fee
The Registry of Deeds recording fee is $155, which includes all surcharges.5Secretary of the Commonwealth of Massachusetts. Registry of Deeds Fee Schedule
Add these up. On a $50,000 purchase, total additional costs can easily land between $5,000 and $8,000 depending on the municipality and the time of year.
Title Risks That Set These Sales Apart
This is where tax possession purchases diverge most sharply from a conventional real estate transaction.
Quitclaim Deeds With No Warranties
The municipality conveys through a quitclaim deed, which transfers only whatever interest the town holds. Unlike the warranty deed used in a standard home sale, a quitclaim makes no guarantee about the quality of title, undisclosed encumbrances, or competing claims. The municipality and its agents generally make no representations about insurability or marketability beyond stating that the town’s ownership comes from the Land Court foreclosure decree.
Getting Title Insurance
Most title insurance underwriters will not issue a standard policy on a tax-sale property without additional steps. Companies commonly require a quiet title action, a separate lawsuit asking a court to confirm you hold clear title, before they will insure. Expect months of delay and attorney’s fees. Until you have title insurance, selling or mortgaging the property will be difficult.
Federal Tax Liens
If the previous owner owed federal taxes, an IRS lien may survive the state foreclosure. Under federal law, when property subject to a federal tax lien is sold at a foreclosure sale, the municipality must give the IRS written notice at least 25 days before the sale. If that notice was properly given, the sale can discharge the federal lien, but the IRS retains a 120-day right of redemption, meaning the federal government can buy the property back from you at the price you paid.6Office of the Law Revision Counsel. 26 USC 7425 – Discharge of Liens
If the municipality failed to notify the IRS and a federal tax lien was on file more than 30 days before the sale, the lien stays attached to the property after you buy it.6Office of the Law Revision Counsel. 26 USC 7425 – Discharge of Liens You could end up owning a property still encumbered by someone else’s federal tax debt. Before bidding, search the property’s title at the Registry of Deeds for any recorded federal tax lien notices, and confirm with the Treasurer that proper IRS notification will be or has been made.
If Someone Is Still Living There
Some tax-foreclosed properties are still occupied by the former owner, tenants, or others. Buying at auction does not give you the right to change the locks. Massachusetts requires a formal eviction through summary process in court.
You start by serving a written notice to quit, 14 days for nonpayment situations or 30 days for other reasons. If the occupant does not leave, you file a Summons and Complaint, have it served by a sheriff or constable, and go to a hearing. Even after a favorable ruling, the occupant has 10 days to appeal, and only a sheriff or constable can physically remove them.7Mass.gov. Tenants Guide to Eviction A judge can also grant a stay of execution up to six months, or a year for elderly or disabled tenants. Expect several months and real legal costs, and factor both into any bid on a property you suspect is occupied.
Lead Paint on Pre-1978 Properties
Federal law generally requires sellers of pre-1978 residential property to disclose known lead-based paint hazards, provide the EPA pamphlet “Protect Your Family From Lead In Your Home,” and give buyers a 10-day inspection window.8US EPA. Real Estate Disclosures About Potential Lead Hazards Foreclosure sales are exempt from that disclosure rule, so the municipality likely won’t hand you a lead paint disclosure form at the auction.
The exemption does not erase the hazard. If you plan to renovate a pre-1978 property, any work disturbing more than six square feet of painted surfaces indoors or 20 square feet outdoors triggers the federal EPA Renovation, Repair, and Painting Rule, which requires EPA-certified, lead-safe-trained contractors.9US EPA. Does the Renovation, Repair, and Painting (RRP) Rule Apply to State and Local Governments Hiring uncertified workers exposes you to federal fines and personal liability.
Closing and Recording
Once you’ve paid the full purchase price, buyer’s premium, pro forma taxes, processing fee, and any other charges, the municipality executes the quitclaim deed. Take it to the county Registry of Deeds and record it right away. Until the deed is recorded, your ownership is not in the public record, and delay leaves you exposed to competing claims. You’ll pay the $155 recording fee and the deeds excise tax at recording.5Secretary of the Commonwealth of Massachusetts. Registry of Deeds Fee Schedule
After recording, confirm the property’s condition, price out repairs, and if you plan to sell or finance later, talk with a real estate attorney about whether a quiet title action makes sense for your specific parcel.