Selling land with back taxes in Massachusetts

How Massachusetts handles unpaid property taxes

Massachusetts uses a mix of lien and deed rules, depending on who buys at the sale. Read the redemption rule below closely, because it decides how long you have.

The redemption rule in Massachusetts: The collector takes the land for the town, or sells it at a tax sale, and the tax title stays subject to redemption. The owner can redeem at the treasurer until a foreclosure petition is filed, and then only in the Land Court, on its terms, until judgment. A petition can be filed 12 months after the taking, or sooner if the amount owed exceeds the assessed value. If the Commissioner of Revenue finds the land worth less than the taxes and costs, and under an inflation-adjusted $15,000, there is a faster path. The town can then auction it 90 days or more after the taking, and the buyer's title is final when the deed is recorded. Redemption costs the tax title account plus 8% yearly interest and charges. After a Land Court foreclosure, the former owner can claim the excess equity from the sale price or appraised value. After a low-value auction, the owner can claim any surplus if demanded within 5 years.

Law: M.G.L. c. 60, ss. 43, 53, 62, 64, 64A, 65, 68, 69, 79 and 81B (as amended by St. 2024 c. 140 and St. 2025 c. 14). Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Massachusetts land at a glance

• Average farm real estate value: $15,200 per acre (2026, USDA).
• Average property tax on farmland: about $101.57 per acre per year (2022 Census of Agriculture).
• Transfer tax: Deed excise tax of $2.28 per $500 of consideration, or $4.56 per $1,000 (0.456%), in every county except Barnstable. In Barnstable County, the state rate is $1.71 per $500 and a county excise adds $1.53, for $3.24 per $500 (0.648%). Nantucket and the Martha's Vineyard land bank towns also charge a 2% land bank fee on most transfers.
• Seller disclosure: Massachusetts has no general seller disclosure statute, so no form is required for vacant land. The lead paint notice applies only to residential premises built before 1978 (c. 111, s. 197A). Silence alone is not fraud under Swinton v. Whitinsville Savings Bank (1942), but a seller must not misrepresent material facts.

These are statewide averages, not an appraisal. See selling land in Massachusetts for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions