Massachusetts · money left over after a tax-deed sale

You can claim it yourself, for free

Who holds it

The city or town (or private buyer of tax receivables) that holds the Land Court foreclosure judgment; kept in a separate interest-bearing escrow account

How long

If the town cannot locate you, claim within 18 months of its notice; money unclaimed 19 months after the sale or appraisal goes to the state unclaimed property program (c. 200A)

How you claim

Former owners the town can locate are sent their share with an itemized accounting. Otherwise, file a written claim with the judgment holder (for a town, at the collector's office), by hand delivery with a signed receipt or by certified mail, return receipt requested. This covers Land Court foreclosures under the 2024 law. No claim is allowed where a Land Court judgment entered and was not appealed on or before May 24, 2021. For judgments from May 25, 2021 until the law took effect, the 12-month window to sue for excess equity has closed (the Division of Local Services reads it as November 1, 2025).

If someone offers to do it for you

Checklist: Massachusetts, money left over after a tax-deed sale

Who holds it: The city or town (or private buyer of tax receivables) that holds the Land Court foreclosure judgment; kept in a separate interest-bearing escrow account

How long: If the town cannot locate you, claim within 18 months of its notice; money unclaimed 19 months after the sale or appraisal goes to the state unclaimed property program (c. 200A)

How you claim: Former owners the town can locate are sent their share with an itemized accounting. Otherwise, file a written claim with the judgment holder (for a town, at the collector's office), by hand delivery with a signed receipt or by certified mail, return receipt requested. This covers Land Court foreclosures under the 2024 law. No claim is allowed where a Land Court judgment entered and was not appealed on or before May 24, 2021. For judgments from May 25, 2021 until the law took effect, the 12-month window to sue for excess equity has closed (the Division of Local Services reads it as November 1, 2025).

Your deadline: ____________ (confirm it with the clerk)

Steps

  1. Watch for the certified-mail itemized accounting sent within 30 days after the town sells or appraises the property
  2. If you were not paid directly, write a claim with your name, phone, mailing address, property address or parcel number, and your interest
  3. List anyone else you know had an interest (co-owners, mortgage holders, heirs)
  4. Deliver it to the collector's office or send it by certified mail, return receipt requested
  5. To dispute the amount, file in Superior Court within 12 months of the accounting notice

Documents

What it costs you

No claim fee in the statute; sale, appraisal and legal costs come out of the surplus

If someone offers to do it for you

Official links

Source: M.G.L. c. 60, § 64A; M.G.L. c.60, §64A; St. 2025, c.14, §23. Researched, not yet checked by a lawyer; confirm with the clerk. Not legal advice.