Berkshire County, Massachusetts Government Auctions

Massachusetts is a hybrid state

Massachusetts municipalities enforce delinquent taxes through tax takings, which give the town a redeemable tax title; some towns sell those tax titles to investors, while most hold them and later auction the property after Land Court foreclosure.

Redemption period

The owner can redeem until the Land Court enters a foreclosure judgment, which the town or tax title holder may seek after six months; buyers of foreclosed property take free of redemption.

Interest or penalty

Tax titles accrue interest at a commonly cited 16% per year, which is the return for an investor who buys a tax title from a municipality.