Tax Title

When a real estate tax is uncollected by the Tax Collector, an Instrument of Taking is recorded at the Registry of Deeds. That instrument effectively places a lien on the property on which the tax is unpaid and the amount of the tax is certified to the Treasurer by the Tax Collector and becomes a Tax Title account.  It then becomes the responsibility of the Treasurer to collect payment of the delinquent tax or foreclose on the property.  If the tax is not paid within six months a Petition to Foreclose is filed in Land Court.

The interest on a tax title account is 16% and the fee for recording a Redemption Certificate at the Registry of Deeds of $75.37 .  If the account is filed in Land Court there is an additional Land Court fee of $410.00.

Frequently Asked Question:

Q.    Why is the interest rate on a tax title account so high?

A.    The 16% interest rate was established by MGL Ch. 60 S. 62 and was designed to be punitive.  The amount collected for Real Estate Taxes covers the cost of all town services for example, schools, police, fire, highway, library, etc.  These services are available to all Littleton residents.  When taxes are not paid the town's cash flow is adversely affected.

At June 30, 2002 the total amount of Tax Title Accounts (uncollected Real Estate Taxes) was $78,901.17, at June 30, 2003 the total was $59,565.64.