Norfolk 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 Norfolk County. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — there is no “Norfolk County” tax sale. Unlike many US counties, Norfolk County does not run a property-tax auction. The “sale” layer in Massachusetts is the municipal tax taking (G.L. c. 60 § 53), executed by each city/town’s own treasurer-collector; the county government handles correctional, Registry of Deeds, and administrative functions only. All operational facts on this page resolve to one of three layers: (1) the city/town treasurer-collector that holds the tax title and executes the taking; (2) the Massachusetts Land Court (a single statewide court in Boston) that adjudicates every c. 60 tax-title foreclosure; or (3) the Norfolk County Registry of Deeds (649 High Street, Dedham) where instruments are recorded. Surplus / excess-equity claims under the post-Tyler reform are filed against the municipality, not the county. — see massachusetts §§ 0–3. (Norfolk County, MA — Wikipedia)

C0. Identity

  • County seat: Dedham, MA (Wikipedia — Norfolk County, MA)
  • Population: 725,981 (2020 Census) — the second-most populous county in Massachusetts. 26 municipalities (5 cities, 21 towns). (Wikipedia — Norfolk County, MA)
  • Recording unit: county — a single Norfolk County Registry of Deeds district at 649 High Street, Dedham (unlike Essex County which has two registry districts). Register: William P. O’Donnell. (norfolkdeeds.org — About the Registry)
  • FIPS: 25021
  • 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 conducts nothing. There is no competitive lien-certificate auction and no county deed auction. — see massachusetts §1.
  • Platform / venue: None — administrative, not an auction. The municipal collector records an instrument of taking at the Norfolk County Registry of Deeds, creating a tax title in the municipality; foreclosure is then judicial in the Land Court. No RealAuction / GovEase / Bid4Assets / county-run platform applies to the tax-foreclosure process. Disposition of property a municipality already owns post- foreclosure may involve commercial municipal-surplus platforms (GovDeals / Municibid) on a town-by-town basis, but that is resale of already-owned land, not the tax sale. — see massachusetts §1.
  • Calendar / frequency: No fixed county calendar. Each of the 26 municipalities 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 may follow after 12 months from the taking (G.L. c. 60 § 65; sooner for low-value / abandoned parcels under §§ 81A–81B, or with owner consent). For example, the Town of Norfolk scheduled its FY2024 tax taking for April 28, 2025 at 11:00 AM at Norfolk Town Hall. (Town of Norfolk — Notice of Tax Takings) Next known county-wide sale: N/A — no scheduled county auction. needs_verification for specific taking schedules of each Norfolk County municipality in 2026.
  • 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. Each town treasurer-collector publishes notices per G.L. c. 60 §§ 53, 61. The Town of Norfolk posts notice on its website, by certified mail to the owner, on the property, and in public locations; it also uses Massachusetts State Tax Forms 6053 (Notice of Taking) and 6053A (Additional Information). (Town of Norfolk — Notice of Tax Takings) The DOR also publishes a statewide Public Disclosure Tax Delinquents list (income-tax delinquency, not property tax) at mass.gov. (Mass.gov — Public Disclosure Tax Delinquents) needs_verification for the delinquent/tax-title list URLs of each of the 26 Norfolk County municipalities.

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). Upon payment the municipality issues a Certificate of Redemption, which is then recorded at the Norfolk County Registry of Deeds to remove the lien and clear title. (Town of Norfolk — Notice of Tax Takings; G.L. c. 60 § 62) — see massachusetts §2.
  • Local fees: statutory tax-title account balance + 8% interest from the taking + lawful charges; no separate county fee. — G.L. c. 60 § 62.
  • Redemption contact (verified representative):
    • Town of Norfolk Treasurer/Collector: One Liberty Lane, Norfolk, MA 02056; phone 508-528-1408; hours Monday–Thursday 9 AM–6 PM. (Town of Norfolk — Treasurer/Collector)
    • Each of the 25 other Norfolk County municipalities has its own treasurer-collector. needs_verification for contact details of all 26 municipal offices.
  • Deviations from state default: none identified at the county level; redemption mechanics are governed entirely by G.L. c. 60 and administered by the municipality. — see massachusetts §2. 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 or collector’s office), by written request under G.L. c. 60 § 64A (added by St. 2024, c. 140, eff. Nov. 1, 2024) after a final Land Court judgment — not any county office. A municipality must allow a claimant to submit the claim at the local collector’s office per § 64A. For retroactive claims (Land Court judgments entered on/after May 25, 2021 but before the Act’s effective date), the venue is a written complaint in the Superior Court; for Norfolk County parcels, the appropriate Superior Court is the Norfolk County Superior Court at 650 High Street, Dedham, MA 02026, Clerk: Walter F. Timilty, phone (781) 326-1600 (Civil Clerk: (781) 326-3871). — see massachusetts §3 (St. 2024, c. 140 / § 64A). needs_verification for any standing order on retroactive § 64A complaints at Norfolk 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 (or private assignee, if applicable) and must include per § 64A: claimant name, telephone number, mailing address, property address or parcel number, a description of the claimant’s interest, and identification of any other persons or entities known to have an interest in the property. Claims may be delivered by personal service (receipt acknowledged) or by certified mail, return receipt requested. (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 within 12 months after the Act’s effective date — commentators note ambiguity whether that deadline expired July 1, 2025 or November 1, 2025. needs_verification for resolution of this ambiguity. — G.L. c. 60 § 64A; massachusetts §3. (G.L. c. 60 § 64A)
  • Unclaimed-funds list published? No county list. Massachusetts unclaimed property (including unclaimed excess equity after the 19-month escrow period) is reported to the State Treasurer’s Unclaimed Property Division under G.L. c. 200A. — see massachusetts §3.
  • Contact for surplus claims (representative):
    • Town of Norfolk Treasurer/Collector (representative): One Liberty Lane, Norfolk, MA 02056; 508-528-1408. (Town of Norfolk — Treasurer/Collector)
    • For other municipalities: contact the relevant city/town treasurer- collector directly. needs_verification for dedicated surplus contacts at each of the 26 towns/cities.

▸ For Investors / Operators — There is no county-level tax sale in Norfolk County, MA. The operative layer is each of the 26 municipalities’ tax takings (G.L. c. 60 § 53), followed by judicial foreclosure petitions filed in the statewide Land Court in Boston (617-788-7470). All instruments — instruments of taking, certificates of redemption, and Land Court judgments — record at the single Norfolk County Registry of Deeds (649 High St., Dedham; William P. O’Donnell, Register; 781-461-6101). The 12-month waiting period before a foreclosure petition may be filed (G.L. c. 60 § 65) and the ROFTL are established at the state level; see massachusetts for the full mechanics.

▸ For Former Owners — Excess-equity claims under G.L. c. 60 § 64A (effective Nov. 1, 2024) are submitted in writing — by personal service or certified mail — to the foreclosing municipality’s treasurer-collector (not any county office). Prospective claims must be filed within 18 months of the judgment holder’s notice; unclaimed equity escheats to the State Treasurer under G.L. c. 200A after 19 months. Retroactive claims for Land Court judgments entered on or after May 25, 2021 go to Norfolk County Superior Court (650 High St., Dedham; Clerk Walter F. Timilty; 781-326-1600). Redemption before judgment is paid to the municipal treasurer-collector that holds the tax title.


C4. Offices & Contacts

Note: Norfolk County government remains active (unlike abolished Essex County), but the county does not handle property tax collection or tax sales. The relevant operational layers are: (1) each municipal treasurer-collector; (2) the statewide Land Court in Boston for tax-title foreclosures; and (3) the Norfolk County Registry of Deeds for recording. The county Treasurer manages county finances only.

OfficeNameAddressPhoneURL
Treasurer / Tax Collector (Town of Norfolk — representative)Town of Norfolk Treasurer/CollectorOne Liberty Lane, Norfolk, MA 02056508-528-1408https://www.norfolkmass.gov/departments/treasurer___collector/index.php
Clerk of Court (Superior Court — for retroactive § 64A complaints)Walter F. Timilty, Clerk650 High Street, Dedham, MA 02026(781) 326-1600; Civil: (781) 326-3871https://www.mass.gov/locations/norfolk-county-superior-court
Clerk of Court (tax-title foreclosure — Land Court, statewide)Massachusetts Land Court (statewide; adjudicates all c. 60 tax-lien foreclosures)Suffolk County Courthouse, 3 Pemberton Square, Boston, MA 02108(617) 788-7470https://www.mass.gov/land-court-tax-lien-foreclosure-cases-resources
Recorder / Register of DeedsWilliam P. O’Donnell, Register649 High Street, Dedham, MA 02026(781) 461-6101 (customer service); (781) 461-6116 (main)https://www.norfolkdeeds.org
Norfolk County Treasurer (county finances only — NOT property tax)Michael G. Bellotti614 High Street, P.O. Box 346, Dedham, MA 02026(781) 461-6110https://www.norfolkcounty.org/treasurer/index.php
Sheriff (civil process / money-judgment levies only; does NOT conduct c. 60 tax foreclosures)Patrick W. McDermott, Norfolk County SheriffCivil Process Office: 1255 Hancock Street, Quincy, MA 02169(781) 326-1787https://norfolkcivil.com/contact

C5. Local Procedure Notes

  • County government remains active: Norfolk County has not been abolished (unlike Essex or Middlesex counties). The county operates the Registry of Deeds, Courthouse, and Correctional Center in Dedham. However, it does not assess, collect, or foreclose property taxes — those functions belong entirely to the 26 individual municipalities. (Wikipedia — Norfolk County, MA)
  • Single registry district: all 26 municipalities record instruments of taking, certificates of redemption, Land Court judgments, and deeds at the single Norfolk County Registry of Deeds at 649 High Street, Dedham (recording hours 9:00 AM – 4:00 PM, M–F; building open 8:00 AM – 5:00 PM). Unlike Essex County, there is only one registry district. (norfolkdeeds.org — Hours & Directions)
  • Single statewide foreclosure court: every Norfolk County tax foreclosure is filed in the Land Court in Boston (3 Pemberton Square, Boston, MA 02108), not at the local Norfolk County Superior Court. The Land Court has a Norfolk Registry District connection; the Register of Deeds serves as Assistant Recorder of the Massachusetts Land Court. (norfolkdeeds.org — About the Registry)
  • 12-month waiting period (general rule): a petition to foreclose rights of redemption generally 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. (G.L. c. 60 § 65)
  • Sheriff is not a tax-sale officer: the Norfolk County Sheriff handles civil process (including levies on money judgments) but does not conduct c. 60 tax-title foreclosures. 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 private assignee if a bulk-assignment was used); disputes go to Norfolk County Superior Court, not any county administrative office. Retroactive claims for pre-reform judgments (on/after May 25, 2021) are filed in Norfolk County Superior Court. (G.L. c. 60 § 64A)
  • § 64A election deadline updated Aug. 5, 2025: an amendment effective August 5, 2025 extended the judgment holder’s election period (retain vs. list for sale) from 14 days to 30 days after a final foreclosure judgment. — per retrieved § 64A text (two versions noted reflecting the amendment). (G.L. c. 60 § 64A)
  • Deviations from state default: none found beyond the structural absence of county-level tax administration. The substantive law is uniform state G.L. c. 60 — see massachusetts.
  • Recording fees (Registry of Deeds): all-other-documents rate is $106.00 (recorded land) / $105.00 (registered / Land Court land); instruments of taking and certificates of redemption fall under this category. (norfolkdeeds.org — Fee Schedule)

C6. Records Access

C7. Meta


▸ For Investors / Operators — There is no county-level tax sale in Norfolk County, MA. The operative layer is each of the 26 municipalities’ tax takings (G.L. c. 60 § 53), followed by judicial foreclosure petitions filed in the statewide Land Court in Boston (617-788-7470). All instruments — instruments of taking, certificates of redemption, and Land Court judgments — record at the single Norfolk County Registry of Deeds (649 High St., Dedham; William P. O’Donnell, Register; 781-461-6101). The 12-month waiting period before a foreclosure petition may be filed (G.L. c. 60 § 65) and the ROFTL are established at the state level; see massachusetts for the full mechanics.

▸ For Former Owners — Excess-equity claims under G.L. c. 60 § 64A (effective Nov. 1, 2024) are submitted in writing — by personal service or certified mail — to the foreclosing municipality’s treasurer-collector (not any county office). Prospective claims must be filed within 18 months of the judgment holder’s notice; unclaimed equity escheats to the State Treasurer under G.L. c. 200A after 19 months. Retroactive claims for Land Court judgments entered on or after May 25, 2021 go to Norfolk County Superior Court (650 High St., Dedham; Clerk Walter F. Timilty; 781-326-1600). Redemption before judgment is paid to the municipal treasurer-collector that holds the tax title.


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.