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Bristol County, MA

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Bristol County, Massachusetts — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → massachusetts. This page covers how Bristol County municipalities actually run it. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — there is no “Bristol County” tax office. Bristol County retains an elected Sheriff, a Treasurer, three Registries of Deeds, and a county-level administrative commission, but it has no county tax collector, no county-level tax taking or foreclosure, and no county clerk of court for tax purposes. Every operational fact on this page resolves to one of four layers: (1) the city/town treasurer-collector that owns the tax title and takes property; (2) the Massachusetts Land Court (statewide, Boston) that adjudicates every c. 60 tax foreclosure; (3) one of the three Bristol County Registries of Deeds (Northern/Taunton, Southern/New Bedford, Fall River district) where instruments are recorded; (4) the Bristol County Superior Court (civil: New Bedford) for retroactive § 64A excess-equity complaints. Surplus/excess-equity claims are filed against the municipality, not any county office. — see massachusetts §§ 0–3. (Bristol County official site)

C0. Identity

  • County seat: Taunton (shire town; county government remains active in a limited form — commissioners, treasurer, sheriff, three registries). (Bristol County official site)
  • Population: 579,200 (2020 Census, county total; 2025 estimate ~593,640). Four cities: New Bedford (95,517), Fall River (89,792), Taunton (57,675), Attleboro (45,444). Sixteen towns: Acushnet, Berkley, Dartmouth, Dighton, Easton, Fairhaven, Freetown, Mansfield, North Attleborough, Norton, Raynham, Rehoboth, Seekonk, Somerset, Swansea, Westport. (Wikipedia — Bristol County, MA)
  • FIPS: 25005
  • Recording unit: county — three registry districts (all under the Secretary of the Commonwealth):
    • Bristol North (Taunton) — serves Attleboro, Berkley, Dighton, Easton, Mansfield, North Attleborough, Norton, Raynham, Rehoboth, Seekonk, Taunton. Register: Barry J. Amaral. 11 Court Street, Taunton, MA 02780; (508) 822-0502.
    • Bristol South (New Bedford) — serves Acushnet, Dartmouth, Fairhaven, New Bedford, Westport. Register: SherriLynn M. Mello. 25 N. Sixth Street, New Bedford, MA 02740; (508) 993-2603.
    • Bristol Fall River — serves Fall River, Freetown, Somerset, Swansea. Register: Bernard J. McDonald III. 441 North Main Street, Fall River, MA 02720; (508) 673-2910. (Secretary of the Commonwealth — Registry of Deeds District Offices)
  • Parent legal framework: massachusetts — municipal tax taking under G.L. c. 60 § 53 → judicial foreclosure in the Land Court → post-Tyler § 64A excess-equity return (St. 2024, c. 140 effective Nov. 1, 2024).

C1. Local Tax Sale

  • Conducts own sale? No county sale exists. Tax “sale” in Massachusetts is a municipal tax taking (G.L. c. 60 § 53) performed by each city/town treasurer-collector; no county office is involved. The county does not conduct competitive lien-certificate auctions. — see massachusetts §1.
  • Platform / venue — tax taking: None (administrative, not an auction). The municipal collector records an instrument of taking at the applicable Bristol County Registry district, creating a tax title; foreclosure is then judicial in the Massachusetts Land Court in Boston. No RealAuction / GovEase / Bid4Assets platform applies to the tax-foreclosure process itself.
  • Platform / venue — post-foreclosure city-owned property auction: after a municipality acquires absolute title via Land Court judgment (§ 64), it may sell the property at public auction. Bristol County municipalities conduct these dispositions independently:
    • Fall River (verified): post-foreclosure property (“Tax Possession”) auctions are held as-needed, in-person. An October 29, 2025 auction for 243 Lynwood Street (Parcel C17-0112) required a $15,000 certified check or money order deposit to bid; balance due within 30 days via bank transfer, certified check, or wire to the Treasurer’s Office. Auctions listed on the city’s Tax Possessions and Upcoming Auctions page. Property sold “as-is” with no warranties. (Fall River Tax Possessions and Upcoming Auctions page)
    • Taunton (verified): maintains a list of Tax Title properties in the Treasurer’s Office, constantly updated. Under St. 2024, c. 140, Taunton is required to retain a real estate broker to dispose of foreclosed city-owned properties; issued a Request for Proposals for brokerage services in early 2025. Auctions published on the City’s website. (Taunton Tax Title page)
    • New Bedford, Attleboro, and other municipalities: each manages post- foreclosure disposition on its own schedule. needs_verification for current auction platform and calendar for New Bedford, Attleboro, and the 16 towns.
  • Calendar / frequency: No fixed county calendar. Each municipality takes parcels on its own schedule after the statutory demand and 14-day notice of taking (G.L. c. 60 § 53). Foreclosure petitions to the Land Court generally follow 12 months after the taking for post-Nov. 1, 2024 takings (6 months for pre-reform takings). — see massachusetts §5.
  • Rate within statutory range: statewide — 8% per annum on the tax-title account (St. 2024, c. 140; G.L. c. 60 § 62). Pre-reform accounts accrued 16%. Fall River’s website still references 16% for older tax-title accounts; new takings after Nov. 1, 2024 carry the reformed 8% rate. No county-specific rate adjustment identified. — see massachusetts §1. (Fall River Tax Title page)
  • Registration / deposit — Fall River (verified): $15,000 certified check or money order to qualify; balance due within 30 days of auction. (Fall River Tax Possessions page)
  • Delinquent / tax-title list:
    • Taunton (verified): list maintained by the Treasurer/Collector’s Office, 15 Summer Street, Taunton, MA 02780; phone 508-821-1057. Call or visit for current list; not published as a searchable online database per available info. (Taunton Tax Title page)
    • Fall River (verified): delinquent real estate advertised in the Fall River Herald News and public locations before taking; no online searchable delinquent-property list page confirmed for Fall River. (Fall River Tax Title page)
    • New Bedford (verified): Tax Title Division at the Treasurer-Collector’s Office, 133 William Street, Rooms 101-104, New Bedford, MA 02740; phone (508) 979-1429 (Tax Title Division) or (508) 979-1430 (main). Online list: needs_verification — official webpage URLs return 403.
    • Other municipalities: needs_verification for searchable delinquent-list URLs for Attleboro, Dartmouth, Easton, Mansfield, North Attleborough, and the 16 towns.

C2. Local Redemption → framework: right-of-redemption

  • Where / how to redeem locally: pay the municipal treasurer-collector that holds the tax title (the city/town where the parcel sits), not any county office, at any time before the Land Court enters judgment of foreclosure. After a petition is filed, redemption is on court-set terms until judgment (G.L. c. 60 §§ 62, 76). — see massachusetts §2.
  • Redemption contacts (verified):
    • Taunton: Treasurer/Collector’s Office, 15 Summer Street, Taunton, MA 02780; Tax Title line: 508-821-1057. Online payments via City Hall Systems. (Taunton Treasurer/Collector)
    • New Bedford: Treasurer-Collector’s Office (John Taxiarchos, Treasurer- Collector), 133 William Street, Rooms 101-104, New Bedford, MA 02740; Tax Title Division: (508) 979-1429; main: (508) 979-1430; fax: (508) 961-3078. M–F 8:00 a.m.–4:00 p.m. Written request required to initiate redemption inquiry. (New Bedford Treasurer search snippet)
    • Fall River: Treasurer’s Office, One Government Center, Room 215, Fall River, MA 02722; phone 508-324-2260; email treasurers@fallriverma.gov. Collector’s Office: Room 212, same address; phone 508-324-2240. Payment plans available with down payment and monthly installments. (Fall River Treasurer; Fall River Collector)
    • Attleboro: City Collector, Thomas Dolan, 77 Park Street, Attleboro, MA 02703; phone 508-223-2222 ext. 3124; email tdolan@cityofattleboro.us; M–Th 8:00–4:30, Tue until 6:00, Fri 8:00–12:00. (Attleboro City Collector)
    • Other municipalities: needs_verification for the 16 towns in Bristol County.
  • Local fees: statutory tax-title account balance + 8% (or legacy 16% on pre-reform takings) interest from the taking date + lawful charges; no county fee imposed. — G.L. c. 60 § 62.
  • Fall River note: Fall River’s website still quotes 16% interest for properties in Tax Title; the pre-reform rate applies to accounts entered before Nov. 1, 2024. New takings on/after Nov. 1, 2024 carry 8%. No separate assignee (Tallage-style) use confirmed for Fall River; per search: “The City does not sell its tax taking liens to 3rd parties.” (Fall River Tax Title page)
  • Deviations from state default: none confirmed at county level; all mechanics governed by state c. 60. needs_verification for local rules in each of the 20 municipalities beyond the four cities.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Claim filing venue: the municipality that foreclosed (its treasurer- collector / law department), by written request under G.L. c. 60 § 64A after a final Land Court judgment. Claims may be submitted by:
    • Personal service (with acknowledged receipt); or
    • Certified mail, return receipt requested; to the local collector’s office in the municipality where the parcel is located. The municipality must send a written itemized accounting by certified mail within 30 days of the sale of the property or receipt of the appraisal; the former owner has 18 months from that notice to submit a written claim. — G.L. c. 60 § 64A (eff. Nov. 1, 2024). (G.L. c. 60 § 64A text via Justia search snippet / legislative site)
  • Written claim contents required (§ 64A):
    • Claimant’s name, telephone number, and mailing address
    • Property address or parcel number
    • Description of the claimant’s interest in the property
    • Names of any other known parties with an interest at the time of final judgment
  • Retroactive claims (Land Court judgments entered on/after May 25, 2021 but before Nov. 1, 2024): filed as a civil complaint in the Bristol County Superior Court (civil division).
  • Municipality election: after final Land Court judgment, the municipality must elect within 30 days to either retain the property for municipal use or list it for sale; if retaining, an appraisal must occur within 120 days; if selling, listing must happen within 180 days. Both paths trigger the § 64A excess-equity accounting obligation. (G.L. c. 60 § 64A)
  • Claim form: no standardized statewide § 64A excess-equity form confirmed as of this verification. The claim must meet the written content requirements above. needs_verification for any municipal form developed by Fall River, Taunton, New Bedford, or Attleboro.
  • Deadline for prospective claims: 18 months from the date of notice (municipality’s written itemized accounting); disputes go to Superior Court within 12 months of that accounting. — G.L. c. 60 § 64A.
  • Unclaimed-funds list: No county list. Whether unclaimed § 64A excess equity escheats to the State Treasurer’s Unclaimed Property Division (G.L. c. 200A) is unresolved — needs_verification; the § 64A text retrieved does not expressly specify the escheat path. — see massachusetts §3.
  • Contact for surplus (per municipality): same treasurer-collector offices listed in C2 above. No centralized Bristol County surplus-claims office exists.

▸ For Investors / Operators — There is no Bristol County-level tax sale; all tax titles are held by the individual city or town. Properties reaching the auction stage are sold by each municipality after the Land Court enters an absolute judgment — Fall River has conducted post-foreclosure Tax Possession auctions (in-person; $15,000 certified-check deposit; balance within 30 days), and Taunton must now list properties through a licensed real estate broker under St. 2024, c. 140. All c. 60 foreclosure title research and chain-of-title confirmation must be done through one of Bristol County’s three Registry of Deeds districts (North/Taunton: 508-822-0502; South/New Bedford: 508-993-2603; Fall River: 508-673-2910) depending on which town the parcel sits in. Post-foreclosure title is acquired by Land Court judgment, not by sheriff’s deed; quiet-title and survey work follows standard Massachusetts recorded-land practice.

▸ For Former Owners — Excess-equity claims under G.L. c. 60 § 64A (eff. Nov. 1, 2024) are submitted by certified mail or personal service to the municipal treasurer-collector for the city or town that foreclosed — there is no county-level surplus office. The municipality must send a written itemized accounting within 30 days of sale or appraisal; the former owner then has 18 months from that notice to submit a written claim. Retroactive claims (Land Court judgments from May 25, 2021 through Oct. 31, 2024) are civil complaints filed at Bristol County Superior Court — New Bedford (441 County Street, New Bedford; (508) 996-2051); that retroactive window has likely closed as of June 2026. Contact the municipal collector in the relevant city (Taunton 508-821-1057; New Bedford 508-979-1429; Fall River 508-324-2260; Attleboro 508-223-2222 ext. 3124).

C4. Offices & Contacts

No county tax collector / no county-level tax taking or foreclosure. Tax-title and redemption are municipal; foreclosure court is the statewide Land Court; recording is at one of the three Bristol County Registries of Deeds. Retroactive § 64A excess-equity complaints go to the Bristol County Superior Court — New Bedford (civil matters). The Bristol County Sheriff does not conduct c. 60 tax foreclosures (process service only).

OfficeNameAddressPhoneURL
County Treasurer (administrative)Christopher T. Saunders9 Court Street, Taunton, MA 02780508-824-4028https://www.countyofbristol.net/government/departments/index.php
Treasurer / Tax Collector — Taunton (verified)Taunton Treasurer/Collector15 Summer Street, Taunton, MA 02780508-821-1057 (tax title); 508-821-1054 (collector)https://www.taunton-ma.gov/302/Treasurer-Collector
Treasurer / Tax Collector — New Bedford (verified)John Taxiarchos, Treasurer-Collector133 William Street, Rooms 101-104, New Bedford, MA 02740(508) 979-1429 (tax title); (508) 979-1430 (main)https://www.newbedford-ma.gov/treasurers/
Treasurer / Tax Collector — Fall River (verified)Fall River Treasurer / CollectorOne Government Center, Rm 215 (Treasurer) / Rm 212 (Collector), Fall River, MA 02722508-324-2260 (Treasurer); 508-324-2240 (Collector)https://www.fallriverma.gov/departments/financial_services/treasurer.php
Treasurer / Tax Collector — Attleboro (verified)Thomas Dolan, City Collector77 Park Street, Attleboro, MA 02703508-223-2222 ext. 3124https://www.cityofattleboro.us/183/City-Collector
Clerk of Court — tax foreclosureMassachusetts Land Court (statewide; all c. 60 tax-lien foreclosures)Suffolk County Courthouse, 3 Pemberton Square, 5th Floor, Boston, MA 02108(617) 788-7470https://www.mass.gov/land-court-tax-lien-foreclosure-cases-resources
Clerk of Court — retroactive § 64A civil complaintsBristol County Superior Court — New Bedford (civil matters)441 County Street, 1st Floor, New Bedford, MA 02740(508) 996-2051https://www.mass.gov/locations/bristol-county-superior-court-new-bedford
Bristol North Registry of DeedsBarry J. Amaral, Register11 Court Street, Taunton, MA 02780(508) 822-0502https://www.tauntondeeds.com/
Bristol South Registry of DeedsSherriLynn M. Mello, Register25 N. Sixth Street, New Bedford, MA 02740(508) 993-2603https://newbedforddeeds.com/
Bristol Fall River Registry of DeedsBernard J. McDonald III, Register441 North Main Street, Fall River, MA 02720(508) 673-2910https://fallriverdeeds.com/
Sheriff (civil process / NOT a tax-sale officer)Sheriff Paul Heroux400 Faunce Corner Road, North Dartmouth, MA 02747; Civil Process: 421 Faunce Corner Road, North Dartmouth, MA 02747508-995-6400 (main); 508-992-6631 (civil process)https://www.bcso-ma.us/

Contact sources: Bristol County departments page (County Treasurer Saunders); Taunton city website; New Bedford city website search snippet; Fall River city website (Treasurer and Collector pages); Attleboro city website; Land Court address via Mass.gov search snippet; Bristol County Superior Court via Mass.gov; Registry of Deeds — Secretary of Commonwealth district offices list and individual registry websites; Sheriff’s Office contact page (bcso-ma.us).

C5. Local Procedure Notes

  • Three registry districts: Unlike most Massachusetts counties with one Registry, Bristol County has three distinct Registry of Deeds offices (North/Taunton, South/New Bedford, Fall River). When researching tax title instruments, deeds, and Land Court filings, the correct registry depends on the town where the parcel is located. Instruments of taking for Fall River parcels record at the Fall River District; New Bedford parcels at the Southern District; all other towns at the Northern District. (Secretary of Commonwealth — Bristol County registry district info)
  • Fall River: no third-party assignee (verified): “The City does not sell its tax taking liens to 3rd parties.” All tax titles remain with the city; foreclosure petitions to the Land Court are filed by the city’s law department. (Fall River Tax Title and Payments page)
  • Taunton: post-reform broker requirement (verified): St. 2024, c. 140 requires municipalities to retain a licensed real estate broker to dispose of properties acquired through Land Court tax foreclosure. Taunton issued an RFP for brokerage services in early 2025 (RFP-25-145-01). Previously, Taunton had conducted “tax-title assignment auctions” directly. This is a change in disposition practice effective for post-judgment city-owned properties under the 2024 reform. (Taunton RFP-25-145-01 for real estate brokerage services)
  • Interest rate on older accounts: Fall River’s public-facing tax title page still states “interest increases to 16%.” This is accurate for tax titles created before November 1, 2024; for accounts created on/after that date, the reformed 8% rate under G.L. c. 60 § 62 (as amended by St. 2024, c. 140) applies. Redeeming owners should clarify which rate applies to their specific account.
  • Redemption period change (verified): Under St. 2024, c. 140, the minimum waiting period before a holder may file a Land Court foreclosure petition changed from 6 months to 12 months for takings/sales on/after Nov. 1, 2024. Pre-reform takings retain the 6-month period.
  • Superior Court — criminal vs. civil split: Bristol County Superior Court has two locations: Taunton (9 Court Street, 508-823-6588) handles criminal matters; New Bedford (441 County Street, 508-996-2051) handles civil matters. Retroactive § 64A excess-equity complaints, being civil actions, must be filed at the New Bedford location. (claimspages.com — Bristol County courthouse listing)
  • 20 municipalities: 4 cities (Attleboro, Fall River, New Bedford, Taunton) + 16 towns. Each municipality runs its own tax-title operation. Collector-treasurer contacts verified only for the four cities; needs_verification for the 16 towns.

C6. Records Access

C7. Meta

  • sources:
  • needs_verification:
    • Collector-treasurer contacts, tax-title delinquent-list URLs, and post- foreclosure auction platform for: New Bedford (website returns 403), Dartmouth, Easton, Mansfield, North Attleborough, Norton, Raynham, Rehoboth, Seekonk, and all other Bristol County towns (16 towns total).
    • Whether the retroactive § 64A Superior Court complaint window has closed (July 1 vs. Nov. 1, 2025 dispute). If closed, retroactive path is moot for new claimants.
    • Standardized § 64A excess-equity claim forms (if any) developed by Fall River, Taunton, New Bedford, or Attleboro — no municipal form confirmed as of this writing.
    • Escheat destination of unclaimed § 64A excess equity (State Treasurer Unclaimed Property Division vs. retained by municipality). Inherited gap from massachusetts §3.
    • Whether any Bristol County municipality (beyond Fall River, confirmed “no assignments”) uses a private tax-receivable assignee (Tallage or similar).
    • GIS/parcel portal URLs for New Bedford, Fall River, Taunton, and the 16 towns.
    • Tax payment online portal URL for New Bedford.
    • Current register of deeds for Bristol North — county website lists “Barry J. Amaral” but Wikipedia listed a different register; verify from registry’s own page.
    • Whether Taunton’s 2025 real-estate-broker RFP resulted in a contract and whether current Tax Possession dispositions are broker-listed vs. auctioned.
    • Land Court docket access for Bristol County parcels (court sits statewide from Boston; verify any electronic docket access for c. 60 cases in Bristol County).
  • cross_links: massachusetts, right-of-redemption, surplus-funds, tyler-v-hennepin-county, tallage-lincoln-v-williams, treasurer-sale, due-process-notice, unclaimed-property, third-party-recovery-rules, mills-v-city-of-springfield
  • changelog:
    • 2026-06-02 — Initial population. Documented structural reality: Bristol County retains a county government (commissioners, treasurer, sheriff, three registries) but has no county tax collection or foreclosure function. Operations resolve to municipal treasurer-collectors (four cities verified: Taunton, New Bedford, Fall River, Attleboro), the statewide Land Court in Boston for all c. 60 tax foreclosures, and three Bristol County Registries of Deeds (North/Taunton: Amaral 508-822-0502; South/New Bedford: Mello 508-993-2603; Fall River: McDonald 508-673-2910). Fall River confirmed no third-party lien assignee; post-foreclosure Tax Possession auction Oct 2025 documented ($15k deposit). Taunton issued 2025 RFP for broker services under St. 2024 c. 140. § 64A excess-equity: 18-month claim window; written request to municipal collector’s office; retroactive complaints at Bristol County Superior Court — New Bedford (civil), 441 County St, 508-996-2051. G.L. c. 60 § 64A text directly fetched and key deadlines extracted. Legal framework inherited from massachusetts.

▸ For Investors / Operators — There is no Bristol County-level tax sale; all tax titles are held by the individual city or town. Properties reaching the auction stage are sold by each municipality after the Land Court enters an absolute judgment — Fall River has conducted post-foreclosure Tax Possession auctions (in-person; $15,000 certified-check deposit; balance within 30 days), and Taunton must now list properties through a licensed real estate broker under St. 2024, c. 140. All c. 60 foreclosure title research and chain-of-title confirmation must be done through one of Bristol County’s three Registry of Deeds districts (North/Taunton: 508-822-0502; South/New Bedford: 508-993-2603; Fall River: 508-673-2910) depending on which town the parcel sits in. Post-foreclosure title is acquired by Land Court judgment, not by sheriff’s deed; quiet-title and survey work follows standard Massachusetts recorded-land practice.

▸ For Former Owners — Excess-equity claims under G.L. c. 60 § 64A (eff. Nov. 1, 2024) are submitted by certified mail or personal service to the municipal treasurer-collector for the city or town that foreclosed — there is no county-level surplus office. The municipality must send a written itemized accounting within 30 days of sale or appraisal; the former owner then has 18 months from that notice to submit a written claim. Retroactive claims (Land Court judgments from May 25, 2021 through Oct. 31, 2024) are civil complaints filed at Bristol County Superior Court — New Bedford (441 County Street, New Bedford; (508) 996-2051); that retroactive window has likely closed as of June 2026. Contact the municipal collector in the relevant city (Taunton 508-821-1057; New Bedford 508-979-1429; Fall River 508-324-2260; Attleboro 508-223-2222 ext. 3124).

Legal information, not legal advice. This page summarizes local operational procedure and inherits its legal framework from massachusetts. Verify every fact against the cited official source before acting. Last verified: 2026-06-02.

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