MA
Massachusetts
Massachusetts mortgage foreclosures are nonjudicial power-of-sale foreclosures, and the foreclosing lender must account for the proceeds and hold any surplus for the parties entitled to it, sometimes through an interpleader in court. Municipal tax takings are handled in the Land Court, and Massachusetts law on surplus equity after tax foreclosure has been changing, so we treat those matters as needing legal review.
Terms commonly used in Massachusetts
These are legally different procedures and are kept separate on purpose. Make sure you are reading the one that matches your sale.
In Massachusetts, cities and towns can sell a tax lien (tax title) on property with unpaid property taxes, or the municipality itself can hold the lien. If taxes remain unpaid, the lienholder — the municipality or a purchaser of the tax receivable — can file a case in the Land Court to foreclose the owner's right of redemption. Once the Land Court enters a final judgment foreclosing redemption, the judgment holder must, within a set number of days, choose to either keep the property or sell it. Under General Laws Chapter 60, Section 64A, if the property is sold (or even if the municipality keeps it, depending on its assessed value versus the tax debt), the former owner and other interested parties can make a claim for 'excess equity' — the value left over after the tax debt, interest, and costs are paid. This is a relatively new statutory protection, prompted by a 2023 U.S. Supreme Court case, and the Land Court oversees the claims process.
Who may have a claim
- Former property owner
- Heirs of the former owner
- Mortgage holders
- Other lienholders on the property
- Co-owners on the deed
- Trustees or estate representatives
Priority among claimants may depend on title, recorded liens, court orders, probate and state law. Being listed here does not mean a claim will succeed.
Where the money may be held
- Massachusetts Land Court (case record)
- Municipal treasurer/collector
- Tax receivable purchaser/judgment holder
Commonly required documents
- Government-issued photo IDCommonly required
- Copy of the Land Court judgment and notice of electionCommonly required
- Deed or proof of prior ownershipCommonly required
- Excess equity claim form (as provided by the court/judgment holder)Commonly required
- Mortgage or lien documents (if applicable)Situation-dependent
- Death certificate and probate paperwork (if claiming as heir)Situation-dependent
- Proof of current mailing addressCommonly required
- Appraisal or valuation evidence (if value is disputed)Situation-dependent
Could an attorney be needed?
Attorney likely advisable
Circumstances where legal help is more often advisable or required
- • The former owner is deceased
- • Probate has not been opened
- • Multiple heirs disagree
- • The claimant is a trust or business entity
- • Competing lienholders filed claims
- • Ownership is disputed
- • There is an assignment or transfer of claim
- • The claim requires a motion or petition
- • A hearing is scheduled
- • Another party objects
- • There are bankruptcy issues
- • There are judgments or unresolved liens
- • The claimant is a minor or incapacitated person
- • The deadline may have expired
- • The claimant lives outside the United States
- • The court requires representation for an entity
- • Local rules require attorney involvement
Dependable Funds Recovery is not a law firm and does not provide legal advice. When legal representation is required or advisable, clients may be referred to an independent licensed attorney.
Deadlines
The judgment holder must send an election notice within a set number of days after judgment becomes final (recently changed by amendment), and claims must generally be filed within the timeframe stated in that notice under the Land Court's process. Because this law changed recently, confirm the current deadline with the Land Court or an attorney.
- Trigger date
- final judgment foreclosing right of redemption and election notice
- Varies by county or claim type
- No
- Confirmed against an official source
- Not yet verified
- Source last checked
- 2026-08-04
Typical claim complexity
Complex
Why, specifically:
- • Relatively new statutory process
- • Runs through specialized Land Court
- • Requires valuation of the property
- • Notice and claim deadlines recently amended
- • Potential competing claimants
Complexity is shown so you can judge the work involved for yourself. A complex rating does not mean you cannot file on your own.
Official resources
Official links for Massachusetts have not been verified and published yet.
Sources and review record
- Date last reviewed
- 2026-08-04
- Reviewed by
- Johnny — Dependable Funds Recovery
- General Laws Chapter 60, Section 64A — M.G.L. c. 60, §64A (checked 2026-08-04)
County, court, and trustee procedures may differ from statewide practice. Laws, forms, fees, and deadlines can change without notice.
This page is general information, not legal advice, and is not a substitute for reading the controlling statute, rule, order or official instructions for your case.
Optional
Guided claim checker
Answer a short set of questions about your Massachusetts situation and we will show you, in plain English, which review steps typically apply. This is general education only — not legal advice, and not a guarantee that funds exist or can be recovered.
Not sure which process applies to your case?
Submitting information does not create an attorney-client relationship, guarantee eligibility, or guarantee recovery. You may be able to pursue a claim directly through the applicable court, county, trustee, or government agency.