Tax Title

Tax Title Process

MASS GENERAL LAW CHAPTER 60 SECTION 53 - If a tax on land is not paid within fourteen days after demand therefore and remains unpaid at the date of taking, the collector may take such land for the town, first giving fourteen days' notice.

What is a Tax Title? 

Tax Title is a term referring to a delinquent Real Estate account where a lien has been filed against the property to protect the Town's interest in the past due balance. The Treasurer Collector is tasked with keeping properties on the tax rolls to maximize collections; the tax taking process is a tool to bring accounts back into good standing and to keep the overall tax rate as low as possible. A Tax Title is a lien placed on a property for nonpayment of property taxes. The Tax Title gives the Town the right to foreclose on the delinquent property and so claim right to ownership as well as the right to sell the tax lien on the property in a public auction to a winning bidder.

After the 4th Qtr Real Estate bill is due May 1st, $15 demands are sent for all past due balances and are due in 14 days. Once a demand has been issued and remains unpaid the following steps are taken:  notification of lien letter, letter of intent to advertise in newspaper, then Newspaper advertisement, tax taking, and filing with registry of deeds.  Interest accrues on tax title accounts at 16%. Massachusetts General Laws allows the Treasurer Collector to begin the tax taking process at this time, which involves advertising the past due balance and intent to take in the local newspaper, and finally filing an instrument of taking at the Middlesex South Registry of Deeds. The cost of this process is added to the property's tax bill. When a property is taken, the lien that is filed secures the Town's interest in all taxes, interest, and fees due, and the tax account is moved into what we call "tax title." The property owner is still the owner of record and is still able to live or do business in the property. If the property is sold, this lien ensures the Town receives payment out of the sale proceeds. 

Six months after the tax taking, the Town is authorized to begin the foreclosure process. All legal fees incurred by the Town are added to the tax title account. This process can often take more than a year to complete, so there is still ample time for the property owner to "redeem the property," or pay off the tax bill. 

Payment plans are available for all delinquent accounts, and adherence to the agreement will put a pause on the foreclosure process.

For the list of Tax Title properties, please contact the Treasurer/Tax Collector's Office at treasurers@belmont-ma.gov