When a real estate tax is uncollected an Instrument of Taking is recorded at the Registry of Deeds by the Tax Collector. That instrument places a lien on the property on which the tax is unpaid. The amount of the tax is certified to the Treasurer by the Tax Collector and becomes a Tax Title account. It is the responsibility of the Treasurer to collect payment of the delinquent tax. If the tax is not paid within six months the Treasurer has the right to file a Petition to Foreclose in Land Court. It is advisable for the property owner to work with the Treasurer's office prior to this action being taken.
The interest on a tax title account is 16% and the fee for recording a Redemption Certificate at the Registry of Deeds of $75.00 . If the account is filed in Land Court there is an additional Land Court fee of $515.00 as well as any applicable attorney fees.
Use the link below for a current listing of Tax Title parcels