Essex County, MA

Essex 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 local operations actually run in Essex County. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — there is no “Essex County” tax office. Essex County government was abolished in 1999: all former county functions were assumed by state agencies. There is no county treasurer, no county tax collector, and no county clerk of court for tax purposes. All operational facts on this page resolve to one of three layers: (1) the city/town treasurer-collector that actually holds the tax title and executes the taking; (2) the Massachusetts Land Court (a single statewide court in Boston) that adjudicates every tax-title foreclosure under G.L. c. 60; or (3) the Essex North / Essex South Registries of Deeds where instruments are recorded. Surplus / excess-equity claims under the post-Tyler reform are filed against the municipality, not any county office. — see massachusetts §§ 0–3; (Wikipedia — Essex County, MA)

C0. Identity

• County seats: historically two shire towns — Salem (South district) and Lawrence (North district). Neither functions as a county seat today; both designations survive only in the two Registry of Deeds districts. (Wikipedia — Essex County, MA)
• Population: 809,829 (2020 Census) — the third-most populous county in Massachusetts. (Wikipedia — Essex County, MA)
• Recording unit: county, split into two registry districts — Essex North (Lawrence district; serves municipalities in the northern part of the county including Lawrence, Haverhill, Amesbury, etc.) and Essex South (Salem/Beverly districts; serves Salem, Lynn, Beverly, Peabody, Gloucester, etc.). Both are state offices under the Secretary of the Commonwealth. (SEC district offices page)
• FIPS: 25009
• Parent legal framework: massachusetts — municipal tax taking under G.L. c. 60 → judicial foreclosure in the Land Court → post-Tyler § 64A excess-equity return (St. 2024, c. 140). Statutes are not restated here.

C1. Local Tax Sale

• Conducts own sale? No county sale exists. The “sale” layer in Massachusetts is the municipal tax taking (G.L. c. 60 § 53), performed by each city/town treasurer-collector; the county does nothing. There is no competitive lien-certificate auction and no county deed auction. — see massachusetts §1.
• Platform / venue: None — administrative, not an auction. The collector records an instrument of taking at the applicable Essex registry, creating a municipal tax title; foreclosure is then judicial in the Land Court. No RealAuction / GovEase / Bid4Assets / county-run platform applies to the tax-foreclosure process itself. Disposition of property a municipality already owns post-foreclosure may be handled by commercial municipal-surplus platforms (e.g., GovDeals / Municibid) on a town-by-town basis, but that is a resale of already-owned land, not the tax sale. — Salem Treasurer’s office explicitly manages “accounts and properties in the Tax Title process, and for the public auction or disposition of foreclosed properties.” (Salem Treasurer — salemma.gov) — Lawrence Treasurer similarly manages “tax title accounts.” (Lawrence Treasurer — cityoflawrence.com)
• 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); Land Court foreclosure petitions follow after 12 months from the taking (G.L. c. 60 § 65; immediate for low-value / abandoned parcels under §§ 81A–81B, or with owner consent). Next known sale: N/A — there is no scheduled county auction. needs_verification for any specific Essex municipality’s current taking schedule. (G.L. c. 60 § 65)
• Rate within statutory range: statewide, not county-set — 8% per annum on the tax-title account post-reform (St. 2024, c. 140), per G.L. c. 60 § 62; pre-taking delinquency interest 14% under G.L. c. 59 § 57. — see massachusetts §1.
• Registration / deposit / bidder requirements: N/A — no public bidding occurs in the tax-taking/Land Court process. — see massachusetts §1, §5.
• Delinquent list location: published per municipality, not county-wide. The City of Lawrence Tax Collector’s office handles “tax taking advertising” and publishes notices per G.L. c. 60. (Lawrence Tax Collector — cityoflawrence.com) needs_verification for the delinquent/tax-title list URL of each Essex municipality (each treasurer-collector publishes its own).

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; after a petition is filed, redemption is on court-set terms until judgment (G.L. c. 60 §§ 62, 76). Alternatively, a party may tender the redemption sum to the municipal treasurer even when a private assignee holds the title (G.L. c. 60 § 62). — see massachusetts §2. (G.L. c. 60 § 62)
• Local fees: statutory tax-title account balance + 8% interest from the taking + lawful charges; no separate county fee. — G.L. c. 60 § 62 via massachusetts.
• Redemption contacts (verified representatives):
  • City of Salem Treasurer: 98 Washington Street, 3rd Floor, Salem MA 01970; phone 978-619-5635. (Salem Treasurer — salemma.gov)
  • City of Salem Collector’s Office: 93 Washington Street, Room 4, Salem MA 01970; phone 978-619-5621; online payments at epay.cityhallsystems.com (real estate tax key: salem.ma.us). (Salem Collector — salemma.gov)
  • City of Lawrence Treasurer/Tax Collector (Perla Ortiz): 200 Common Street, 1st Floor, Lawrence MA 01840; collector phone 978-620-3170; treasurer phone 978-620-3180; portiz@cityoflawrence.com. (Lawrence Tax Collector — cityoflawrence.com; Lawrence Treasurer — cityoflawrence.com)
  • Each of the 34 other Essex County municipalities has its own treasurer- collector; the above are the two verified examples.
• Deviations from state default: none identified at the county level; redemption mechanics are governed entirely by state c. 60 and administered by the municipality. needs_verification for any individual-town local rule.

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

• Claim filing venue: the municipality that foreclosed (its treasurer-collector), by written request under G.L. c. 60 § 64A after a final Land Court judgment — not a county office. Municipalities must also accept claims at the local collector’s office. For retroactive claims (Land Court judgments entered on/after May 25, 2021), the venue is a complaint in the Superior Court (for Essex County parcels, the Essex Superior Court — J. Michael Ruane Judicial Center, 56 Federal Street, Salem, MA 01970, phone (978) 744-5500). — see massachusetts §3 (St. 2024, c. 140 / § 64A). needs_verification for any standing order on retroactive § 64A complaints at Essex Superior Court. (G.L. c. 60 § 64A)
• Claim form: No standardized statewide § 64A excess-equity form exists as of this verification; the claim is a written request to the municipality that must include: claimant name/phone/address, property address or parcel number, description of interest, and any other known interested parties. Claims may be delivered by personal service (acknowledged receipt) or certified mail. — G.L. c. 60 § 64A. (G.L. c. 60 § 64A)
• Local deadline notes:
  • Prospective § 64A claims: must be filed within 18 months of the judgment holder’s notice of excess equity to the former owner.
  • Unclaimed funds: excess equity not claimed within 19 months of the sale or appraisal escheats to the State Treasurer under G.L. c. 200A.
  • Retroactive Superior Court claims: must be filed ~12 months after the Act’s effective date (commentators dispute whether the deadline is July 1, 2025 or Nov. 1, 2025 — needs_verification). — G.L. c. 60 § 64A; massachusetts §3. (G.L. c. 60 § 64A)
• Unclaimed-funds list published? No county list. Massachusetts unclaimed property is held by the State Treasurer’s Unclaimed Property Division under G.L. c. 200A after the 19-month escrow period. — see massachusetts §3.
• Contact for surplus claims:
  • For Salem parcels: Salem Treasurer, 98 Washington Street, 3rd Floor, Salem MA 01970; 978-619-5635. (Salem Treasurer — salemma.gov)
  • For Lawrence parcels: Perla Ortiz, Treasurer/Tax Collector, 200 Common Street, 1st Floor, Room 102, Lawrence MA 01840; 978-620-3180. (Lawrence Treasurer — cityoflawrence.com)
  • For other municipalities: contact the relevant city/town treasurer-collector directly. needs_verification for dedicated surplus contacts at each town.

▸ For Investors / Operators — Essex County has no county tax office and no county auction; all tax foreclosures are municipal takings filed in the Massachusetts Land Court in Boston (617-788-7470). Before acquiring any tax-title interest, confirm whether the parcel is in the Essex South (Salem/Beverly districts; salemdeeds.com) or Essex North (Lawrence district; lawrencedeeds.com) Registry of Deeds — instruments record at the correct registry or are ineffective. The full c. 60 title path (taking → 12-month wait → Land Court petition → judgment) produces no competitive sale; the municipality holds the title post-judgment. Review the marketable-title issues and potential Tallage-style assignment risks on massachusetts § 5b.

▸ For Former Owners — Excess equity claims are made in writing to the foreclosing municipality under G.L. c. 60 § 64A (not any county office). For Salem parcels: Salem Treasurer, 98 Washington Street, 3rd Floor, (978) 619-5635. For Lawrence parcels: Perla Ortiz, 200 Common Street, 1st Floor, (978) 620-3180. The claim window is 18 months after the municipality’s notice; uncontested disputes may also go to Essex Superior Court (56 Federal Street, Salem; (978) 744-5500). Unclaimed excess equity escheats to the State Treasurer under G.L. c. 200A after 19 months from the sale or appraisal.

C4. Offices & Contacts

No county treasurer / county tax collector / county clerk of court exists. The tax-title/redemption layer is municipal; the foreclosure court is the statewide Land Court; recording is at the two Essex registries.

Office	Name	Address	Phone	URL
Treasurer / Tax Collector (Salem — representative)	Kristen Lindberg, City Treasurer	98 Washington St., 3rd Floor, Salem MA 01970	978-619-5635	https://www.salemma.gov/403/Treasurer
Collector’s Office (Salem — representative)	City of Salem Collector’s Office	93 Washington St., Room 4, Salem MA 01970	978-619-5621	https://www.salemma.gov/205/Collectors-Office
Treasurer / Tax Collector (Lawrence — representative)	Perla Ortiz, Treasurer/Tax Collector	200 Common St., 1st Fl., Lawrence MA 01840	Collector: 978-620-3170; Treasurer: 978-620-3180	https://www.cityoflawrence.com/201/Tax-Collector
Clerk of Court (tax foreclosure)	Massachusetts Land Court (statewide; adjudicates all c. 60 tax-lien foreclosures)	Suffolk County Courthouse, 3 Pemberton Square, Boston, MA 02108	617-788-7470	https://www.mass.gov/land-court-tax-lien-foreclosure-cases-resources
Recorder / Register of Deeds (Essex South)	Eileen Duff, Register	Beverly: 100 Cummings Center, Suite 206-C, Beverly MA 01915 · Salem: 35 Congress St., Suite 2100A, Salem MA 01970	978-542-1704	https://www.salemdeeds.com
Recorder / Register of Deeds (Essex North)	M. Paul Iannuccillo, Register	1 Union St., Suite 402, Lawrence MA 01843	978-557-1900	https://www.lawrencedeeds.com
Sheriff (NOT a tax-sale officer)	Kevin F. Coppinger, Essex County Sheriff (civil process / money-judgment levies only; does not conduct c. 60 tax foreclosures)	20 Manning Ave., Middleton, MA 01949 (HQ); Salem Civil Process: 35 Congress St., Suite 2100A, Salem MA 01970; Lawrence Civil Process: 360 Merrimack St., Entrance G, 4th Fl., Lawrence MA 01840	978-750-1900 (HQ); ext. 3590 (Salem civil process); ext. 3703/3709 (Lawrence civil process)	https://www.essexsheriffma.org

Registry contacts verified via the Secretary of the Commonwealth district-offices page. (SEC district offices) Salem municipal contacts verified via salemma.gov. (Salem Treasurer; Salem Collector) Lawrence contacts verified via cityoflawrence.com. (Lawrence Collector; Lawrence Treasurer) Kevin Coppinger as sheriff confirmed via Wikipedia Essex County article. (Wikipedia — Essex County, MA)

C5. Local Procedure Notes

• No county government (since 1999): all tax functions are municipal or state; there is no Essex County “tax sale,” “county treasurer,” or “county clerk.” This is the single most important operational quirk. (Wikipedia — Essex County, MA)
• Two recording districts: before recording or searching title, confirm whether the parcel is in the South (Salem/Beverly districts; larger southern portion of county) or North (Lawrence district) registry — instruments of taking, certificates of redemption, and Land Court judgments must record in the correct registry. Contact information differs by district. (SEC district offices)
• Single statewide foreclosure court: every Essex County tax foreclosure is filed in the Land Court in Boston, not a local county court — there is no local tax-foreclosure docket to search at a county courthouse.
• 12-month waiting period: a petition to foreclose rights of redemption may not be filed until 12 months after the taking (G.L. c. 60 § 65), with exceptions for abandoned/low-value parcels (§§ 81A–81B) or owner consent. Note: the parent state page massachusetts cited 6 months, which may reflect the §§ 81A–81B exception path; the general rule is 12 months per the statutory text retrieved. (G.L. c. 60 § 65)
• Sheriff is not a tax-sale officer: the Essex County Sheriff handles civil process and may conduct execution levies on money judgments, but does not conduct c. 60 tax-title foreclosures. Do not look to the sheriff for tax-sale calendars or surplus. In Massachusetts, mortgage foreclosure is predominantly non-judicial power-of-sale (the mortgagee conducts the sale, not the sheriff) — see massachusetts §4.
• Surplus claims — municipal, not county: § 64A excess-equity claims are submitted in writing to the foreclosing municipality (or the private assignee if a Tallage-style assignment was used); disputes go to Superior Court, not any county office. Retroactive claims (pre-reform judgments on/after May 25, 2021) are filed in Essex Superior Court. (G.L. c. 60 § 64A)
• Deviations from state default: none found beyond the structural absence of county government; the substantive law is uniform state c. 60 — see massachusetts.

C6. Records Access

• Deed / land-records search (Essex South): state portal masslandrecords.com → select “South Essex”; also at the registry’s own site salemdeeds.com. Covers recorded land and registered/Land Court land; free search and viewing. https://www.masslandrecords.com · https://www.salemdeeds.com (SEC district offices)
• Deed / land-records search (Essex North): same statewide platform → select “North Essex”; also at lawrencedeeds.com. https://www.masslandrecords.com · https://www.lawrencedeeds.com (SEC district offices)
• Parcel search / GIS (Salem — representative municipal): Patriot Properties WebPro parcel database for Salem: https://salem.patriotproperties.com/default.asp (Salem Assessor’s Office — salemma.gov)
• Tax payment portal (Salem — representative):
  • Real estate tax: https://epay.cityhallsystems.com/?key=salem.ma.us&type=re
  • Personal property tax: https://epay.cityhallsystems.com/?key=salem.ma.us&type=pp (Salem Online Payments — salemma.gov)
• Tax payment portal (Lawrence — representative): Online payments at epay.cityhallsystems.com (Lawrence); Kelley & Ryan for delinquent accounts: epay.kelleyryan.com. Phone: 978-620-3170 / toll-free 800-268-1988. (Lawrence Tax Collector — cityoflawrence.com)
• No county-wide parcel/GIS/tax portal exists — these are municipal. needs_verification for parcel/GIS/tax-payment portals of other Essex municipalities beyond Salem and Lawrence.

C7. Meta

• sources:
  • {type: official, url: “https://en.wikipedia.org/wiki/Essex_County,_Massachusetts”, retrieved: 2026-06-02} # county dissolution 1999, two seats Salem/Lawrence, pop 809,829, Sheriff Kevin Coppinger
  • {type: official, url: “https://www.sec.state.ma.us/divisions/registry-of-deeds/district-offices.htm”, retrieved: 2026-06-02} # Essex North: M. Paul Iannuccillo, 1 Union St. #402, Lawrence, 978-557-1900, lawrencedeeds.com; Essex South: Eileen Duff, Beverly/Salem, 978-542-1704, salemdeeds.com
  • {type: official, url: “https://www.salemma.gov/403/Treasurer”, retrieved: 2026-06-02} # Salem Treasurer: 98 Washington St. 3rd Fl, 978-619-5635; manages tax-title accounts and public auction of foreclosed properties
  • {type: official, url: “https://www.salemma.gov/205/Collectors-Office”, retrieved: 2026-06-02} # Salem Collector: 93 Washington St. Rm 4, 978-619-5621; collects real estate tax, personal property, excise; MLC requests
  • {type: official, url: “https://www.salemma.gov/165/Assessors-Office”, retrieved: 2026-06-02} # Salem Assessor: 93 Washington St. Rm 6, 978-619-5608; parcel search at salem.patriotproperties.com
  • {type: official, url: “https://www.salemma.gov/222/Online-Payments”, retrieved: 2026-06-02} # Salem online payment portal URLs: epay.cityhallsystems.com (RE/PP/excise)
  • {type: official, url: “https://www.cityoflawrence.com/201/Tax-Collector”, retrieved: 2026-06-02} # Lawrence Tax Collector: Perla Ortiz, 200 Common St. 1st Fl. Rm 101, 978-620-3170; tax taking advertising; epay.cityhallsystems.com
  • {type: official, url: “https://www.cityoflawrence.com/206/Treasurer”, retrieved: 2026-06-02} # Lawrence Treasurer: Perla Ortiz, 200 Common St. 1st Fl. Rm 102, 978-620-3180; manages tax title accounts
  • {type: statute, url: “https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section62”, retrieved: 2026-06-02} # c.60 §62: redemption paid to treasurer (if town holds title) or to private purchaser/assignee; tender to treasurer always available
  • {type: statute, url: “https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section65”, retrieved: 2026-06-02} # c.60 §65: 12-month wait before Land Court petition (not 6 months per general rule); immediate for §§81A-81B or owner consent
  • {type: statute, url: “https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section64A”, retrieved: 2026-06-02} # c.60 §64A: written claim to municipality; 18-month window after notice; unclaimed funds to c.200A after 19 months; superior court disputes within 12 months
  • {type: official, url: “https://masslandrecords.com/”, retrieved: 2026-06-02} # statewide land records portal; two Essex districts: North Essex and South Essex
  • {type: official, url: “https://www.salemma.gov/Directory.aspx?did=54”, retrieved: 2026-06-02} # Salem Treasurer staff directory: Kristen Lindberg, Treasurer; 98 Washington St. 3rd Fl, 978-619-5635
  • {type: official, url: “https://www.essexsheriffma.org/civil-process/”, retrieved: 2026-06-02} # Essex County Sheriff civil process: HQ 20 Manning Ave Middleton 978-750-1900; Salem civil process 35 Congress St Suite 2100A, ext. 3590; Lawrence civil process 360 Merrimack St, ext. 3703/3709; civilprocess@essexsheriffma.org
  • {type: official, url: “https://www.essexsheriffma.org/”, retrieved: 2026-06-02} # Sheriff Kevin F. Coppinger; headquarters 20 Manning Ave. Middleton MA 01949; 978-750-1900
  • {type: secondary, url: “https://www.mass.gov/info-details/ask-dls-tax-title-reform-part-2”, retrieved: 2026-06-02} # retroactive § 64A claims: Superior Court within 12 months of effective date; rate change 16%→8% applies only to tax titles entered on/after Nov. 1, 2024
  • {type: secondary, url: “https://www.mass.gov/info-details/ask-dls-tax-title-reform-part-3”, retrieved: 2026-06-02} # excess equity: 19-month escrow; if unclaimed → c. 200A; municipality must sell or retain property post-judgment per § 64A
• needs_verification:
  • Any standing order or special intake procedure at Essex Superior Court (56 Federal St., Salem MA 01970) for retroactive G.L. c. 60 § 64A complaints filed under St. 2024, c. 140.
  • Exact retroactive-claim deadline under St. 2024, c. 140 (July 1, 2025 vs. Nov. 1, 2025) — inherited gap from massachusetts §3.
  • Whether G.L. c. 200A § 13 (10% finder cap, 24-month unenforceability rule) applies to direct § 64A excess-equity claims against a municipality — inherited gap from massachusetts §3.
  • Per-municipality delinquent/tax-title list URLs and taking schedules for the 34 Essex municipalities beyond Salem and Lawrence.
  • Parcel/GIS/tax-payment portals for Essex municipalities other than Salem and Lawrence.
  • Direct deed-search deep-link URLs for Essex North (lawrencedeeds.com direct search path) and Essex South (salemdeeds.com direct search path) — statewide portal confirmed; registry-specific sub-URL format not independently verified.
  • Which municipalities in Essex County (if any) have assigned tax receivables to a private buyer (Tallage or similar), affecting the redemption/surplus path.
• cross_links: massachusetts, right-of-redemption, surplus-funds, tyler-v-hennepin-county, treasurer-sale, due-process-notice, third-party-recovery-rules
• changelog:
  • 2026-06-02 — Initial population. Documented structural reality: Essex County government abolished 1999; all tax-sale operations resolve to (1) municipal treasurer-collectors (Salem and Lawrence verified as representative examples), (2) the statewide Land Court in Boston for all c. 60 tax foreclosures, and (3) Essex North (Lawrence) / Essex South (Salem/Beverly) Registries of Deeds for recording. Verified Essex North register M. Paul Iannuccillo and Essex South register Eileen Duff from SEC district-offices page. Verified G.L. c. 60 § 65 general waiting period = 12 months (not 6). Verified G.L. c. 60 § 64A claim process: written request to municipality, 18-month window, 19-month escheat to c. 200A. Surplus claims against municipality (or Essex Superior Court for retroactive claims). No tax-lien auction platform applies. Legal framework inherited from massachusetts.
  • 2026-06-02 (update) — Resolved 4 needs_verification items: Salem City Treasurer confirmed as Kristen Lindberg (via salemma.gov staff directory, reappointed Jan. 2025 for 3-yr term); Essex County Sheriff address confirmed as 20 Manning Ave., Middleton MA 01949, phone 978-750-1900 (civil process: Salem 35 Congress St. ext. 3590, Lawrence 360 Merrimack St. ext. 3703/3709) via essexsheriffma.org; Essex Superior Court confirmed as J. Michael Ruane Judicial Center, 56 Federal St., Salem MA 01970, (978) 744-5500; Land Court confirmed at 3 Pemberton Square, Boston MA 02108, (617) 788-7470 via independent search. Added Ask DLS Tax Title Reform Parts 2 & 3 as sources (excess equity 19-month escrow, c.200A escheat, retroactive-claim 12-month window). Gap score: 10 → 7.

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▸ For Investors / Operators — Essex County has no county tax office and no county auction; all tax foreclosures are municipal takings filed in the Massachusetts Land Court in Boston (617-788-7470). Before acquiring any tax-title interest, confirm whether the parcel is in the Essex South (Salem/Beverly districts; salemdeeds.com) or Essex North (Lawrence district; lawrencedeeds.com) Registry of Deeds — instruments record at the correct registry or are ineffective. The full c. 60 title path (taking → 12-month wait → Land Court petition → judgment) produces no competitive sale; the municipality holds the title post-judgment. Review the marketable-title issues and potential Tallage-style assignment risks on massachusetts § 5b.

▸ For Former Owners — Excess equity claims are made in writing to the foreclosing municipality under G.L. c. 60 § 64A (not any county office). For Salem parcels: Salem Treasurer, 98 Washington Street, 3rd Floor, (978) 619-5635. For Lawrence parcels: Perla Ortiz, 200 Common Street, 1st Floor, (978) 620-3180. The claim window is 18 months after the municipality’s notice; uncontested disputes may also go to Essex Superior Court (56 Federal Street, Salem; (978) 744-5500). Unclaimed excess equity escheats to the State Treasurer under G.L. c. 200A after 19 months from the sale or appraisal.

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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.