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Plymouth County, MA

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Plymouth 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 Plymouth County and its 27 cities and towns actually run the process. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — the “sale” layer is municipal, not county. Plymouth County retains a functioning county government (elected commissioners, treasurer, sheriff, register of deeds, register of probate, clerk of courts). However — exactly as statewide Massachusetts law dictates — there is no county-level property-tax auction. Each of the county’s 27 municipalities independently conducts its own tax taking under G.L. c. 60 § 53, creating a municipal tax title recorded at the Plymouth County Registry of Deeds. The Massachusetts Land Court (one statewide court, located in Boston) adjudicates every tax foreclosure petition. Surplus / excess-equity claims under the post-Tyler § 64A reform are filed against each individual municipality (or its assignee of tax receivables), not any county office. — see massachusetts §§ 1–3.

C0. Identity

  • County seats: Plymouth (traditional; county offices clustered at 44–50 Obery Street) and Brockton (shares courthouse/court functions at 72 Belmont Street and 215 Main Street). (Wikipedia — Plymouth County, MA)
  • Population: 530,819 (2020 Census). Plymouth County is the third-most populous county in Massachusetts. (U.S. Census Bureau QuickFacts — Plymouth County, MA)
  • Recording unit: county — one Registry of Deeds district (unlike Middlesex and Essex, which each have multiple districts). The Registry is located at 50 Obery Street, Plymouth, MA 02360. (plymouthdeeds.org)
  • FIPS: 25023
  • Municipalities: 27 cities and towns (26 towns, 2 cities — Plymouth and Brockton). Each municipality is the taxing / taking authority. (Wikipedia)
  • 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, eff. Nov. 1, 2024). Statutes are not restated here.

C1. Local Tax Sale

  • Conducts own sale? No county-level sale exists. Each of the 27 municipalities conducts its own administrative tax taking under G.L. c. 60 § 53. The municipality (or its assignee of tax receivables) later petitions the Land Court to foreclose the right of redemption. (Town of Plymouth Treasurer/Collector FAQ; Mass.gov — tax-lien foreclosure process)

  • Platform / venue: None at county or competitive-auction level. Each municipality records its instrument of taking at the Plymouth County Registry of Deeds (50 Obery St., Plymouth), creating a municipal tax title. No RealAuction / GovEase / Bid4Assets / county-run online auction applies to the c. 60 tax-title process. Post-foreclosure disposition of municipally-owned land may appear on commercial platforms (GovDeals / Municibid) on a municipality-by-municipality basis, but that is a resale of already-acquired land. — needs_verification for any specific vendor contracts by individual Plymouth County municipalities. (Mass.gov — tax-lien foreclosure process)

  • Calendar / frequency: No fixed county calendar. Each municipality takes on its own schedule after issuing a demand and satisfying the 14-day notice of taking requirement under G.L. c. 60 §§ 16, 53. The Town of Plymouth (the largest municipality) posts a Notice of Tax Taking on its website (most recently: FY25 Notice of Tax Taking, linked as a PDF from the Treasurer/Collector page). (Plymouth Treasurer/Collector — FY25 Notice of Tax Taking)

  • Waiting period before Land Court petition: 12 months from the date of the tax taking (or 6 months for low-value / abandoned parcels under G.L. c. 60 §§ 65, 81A/81B). The 12-month minimum was increased from 6 months by St. 2024, c. 140. (Mass.gov — tax-lien foreclosure process; massachusetts § 5)

  • Interest rate: 8% per annum on the tax-title account from the date of the taking (reduced from 16% by St. 2024, c. 140 eff. Nov. 1, 2024). — G.L. c. 60 § 62. Pre-taking delinquent taxes continue to accrue at 14% under G.L. c. 59 § 57. — see massachusetts § 1.

  • Registration / deposit / bidder requirements: N/A — Massachusetts does not hold public competitive lien auctions; the taking is administrative.

  • Delinquent list location: Each municipality publishes its own delinquent / tax-taking notice. The Town of Plymouth posts its Notice of Tax Taking on the Treasurer/Collector website. (Plymouth Treasurer/Collector) — needs_verification for delinquent list publication practices of other Plymouth County municipalities.

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

  • Where to redeem: Redemption is made to the treasurer of the municipality that holds the tax title (or to the assignee of the tax title, if the municipality has assigned its tax receivables). For the Town of Plymouth:

    Treasurer/Collector’s Office
    26 Court Street, Plymouth, MA 02360
    Phone: 508-322-3432 | Fax: 508-747-0150
    Hours: Mon/Wed/Thu 7:30 a.m.–4:00 p.m.; Tue 7:30 a.m.–6:30 p.m.; Fri 7:30 a.m.–12:00 p.m.
    (plymouth-ma.gov/801/Treasurer-Collector)

  • Redemption amount: tax-title account balance (taxes + 8% interest from date of taking + lawful charges + subsequently certified taxes). — G.L. c. 60 § 62. The treasurer issues a certificate of redemption upon payment; the certificate must be recorded at the Plymouth County Registry of Deeds to discharge the tax title.

  • Online payment option: The Town of Plymouth accepts payments via Invoice Cloud (the new online payment portal) for real estate taxes and related bills. In-person payments at Town Hall (26 Court Street) and via a 24-hour drop kiosk at the rear of Plymouth Town Hall are also available. (Plymouth Online Payments; Plymouth Tax Bill Search & Pay — Invoice Cloud via mytaxbill.org)

  • Post-petition redemption: After the Land Court petition is filed, the owner may still redeem on terms set by the court until judgment. — G.L. c. 60 § 76; see massachusetts § 2.

  • Deviations from state default: None identified at Plymouth County level; the 12-month minimum waiting period, 8% rate, and Land Court jurisdiction are state-controlled. — needs_verification for any municipality-specific hardship / installment-agreement programs.

  • Land Court citation: When the Town of Plymouth (or any other Plymouth County municipality) files a foreclosure petition, the Land Court issues a citation by certified mail to all parties named in the title examination. The citation instructs the recipient to file a response by the stated deadline or face a general default and foreclosure judgment. (Plymouth FAQ — Land Court citation)

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

  • Legal basis: G.L. c. 60 § 64A (added by St. 2024, c. 140, eff. Nov. 1, 2024). After a final Land Court judgment of foreclosure, the judgment holder (municipality or assignee) must elect within 14–30 days (14-day deadline until Aug. 5, 2025; 30-day deadline effective Aug. 5, 2025 per 2025, c. 14, § 23) to either retain the property or sell it, then must return excess equity (sale proceeds or appraised value minus tax-title account, reasonable costs) to the former owner. — see massachusetts § 3. (Mass.gov — G.L. c. 60 § 64A)

  • Claim filing venue: There is no separate county-level claim office. Excess equity is claimed directly from the municipality (or its assignee) by written request. The municipality must notify the former owner and all known redemption-right holders by certified mail of the election and of their right to claim excess equity. Disputes — including determination of the amount and distribution — are resolved by complaint in the Plymouth County Superior Court (see C4 below). (Mass.gov — G.L. c. 60 § 64A)

  • Claim deadline (prospective): The former owner must submit a written claim not more than 18 months after the date of the municipality’s/assignee’s notice. Unclaimed funds are disposed of per G.L. c. 200A (Chapter 200A unclaimed property) after 19 months. (Mass.gov — G.L. c. 60 § 64A)

  • Dispute filing deadline: Any party may seek a court determination by filing a complaint in the Superior Court not more than 12 months after the date of the notice of written itemized accounting (following sale or appraisal). (Mass.gov — G.L. c. 60 § 64A)

  • Retroactive claims (judgments ≥ May 25, 2021): Complaints must be filed in Superior Court within 12 months of the statute’s effective date. — see massachusetts § 3 for deadline ambiguity (July 1, 2025 vs. Nov. 1, 2025).

  • Plymouth County Superior Court (venue for § 64A disputes):

    52 Obery Street, Plymouth, MA 02360
    Clerk: Robert S. Creedon Jr.
    Phone: 508-322-4500 | Fax: 508-322-4555
    Email: plymouth.clerksoffice@jud.state.ma.us
    (Mass.gov — Plymouth County Superior Court)

    Brockton division:
    72 Belmont Street, Brockton, MA 02301
    Phone: 508-583-8250 | Fax: 508-584-5639

  • Claim form: No standardized statewide § 64A claim form has been confirmed. The claimant submits a written request to the municipality (or assignee) identifying the former owner, the property, and the interest claimed. — needs_verification for any Plymouth-municipality-specific form.

  • Unclaimed list published? Unclaimed excess equity that exceeds the 19-month window is delivered to the Massachusetts State Treasurer — Unclaimed Property Division under G.L. c. 200A. The State Treasurer’s unclaimed property database is publicly searchable at mass.gov/unclaimed-property. — needs_verification for whether any Plymouth County municipality has separately published a local unclaimed-equity list.

  • Contact for Plymouth Town surplus inquiries:

    Treasurer/Collector’s Office
    26 Court Street, Plymouth, MA 02360
    Phone: 508-322-3432
    (plymouth-ma.gov/801/Treasurer-Collector)

▸ For Investors / Operators — Plymouth County follows the statewide Massachusetts model of administrative municipal tax taking (G.L. c. 60 § 53) — there is no competitive lien-certificate or tax-deed auction at any county level. Each of the 27 municipalities holds its own taking; the municipality (or its private assignee) then petitions the Massachusetts Land Court (Boston) to foreclose the right of redemption after a 12-month waiting period (as of St. 2024, c. 140, eff. Nov. 1, 2024). Tax-title instruments are recorded at the Plymouth County Registry of Deeds (50 Obery St., Plymouth, 508-830-9200). The post-foreclosure disposition of municipally-owned parcels may appear on GovDeals or Municibid on a municipality-by-municipality basis.

▸ For Former Owners — Under G.L. c. 60 § 64A (effective Nov. 1, 2024), after a final Land Court judgment the municipality or assignee must return excess equity to the former owner. Claims are made by written request directly to the municipality (or its assignee); disputes may be filed in Plymouth County Superior Court, 52 Obery Street, Plymouth, (508) 322-4500. The written claim deadline is 18 months after the municipality’s certified-mail notice; unclaimed funds route to Massachusetts unclaimed property under G.L. c. 200A after 19 months (searchable at mass.gov/unclaimed-property). The Town of Plymouth Treasurer/Collector is at 26 Court Street, Plymouth, (508) 322-3432; other municipalities have their own collectors.

C4. Offices & Contacts

OfficeName / HeadAddressPhoneURL
Plymouth County TreasurerThomas J. O’Brien44 Obery Street, Plymouth, MA 02360needs_verificationplymouthcountyma.gov/200/Treasurers-Office
Town of Plymouth Treasurer/Collector (largest municipality)needs_verification (current holder)26 Court Street, Plymouth, MA 02360508-322-3432plymouth-ma.gov/801/Treasurer-Collector
Plymouth County Superior Court (Clerk of Courts)Robert S. Creedon Jr.52 Obery Street, Plymouth, MA 02360508-322-4500mass.gov — Plymouth County Superior Court
Plymouth County Registry of DeedsJohn R. Buckley, Jr. (Register)50 Obery Street, Plymouth, MA 02360508-830-9200plymouthdeeds.org
Plymouth County SheriffJoseph D. McDonald, Jr.24 Long Pond Road, Plymouth, MA 02360508-830-6200pcsdma.org
Plymouth County Sheriff — Civil Process(civil division)22 Cottage Street, Brockton, MA 02301508-580-2110pcsdma.org/contactlist.html
Massachusetts Land Court (tax foreclosure petitions — statewide)(Chief Justice)3 Pemberton Square, 5th Floor, Boston, MA 02108617-788-7470mass.gov/orgs/land-court

Note on the county-level Treasurer: The Plymouth County Treasurer (Thomas J. O’Brien) handles county financial operations and is not involved in municipal tax-title operations. Property-tax matters resolve to each individual municipality’s treasurer/collector, not the county treasurer. (plymouthcountyma.gov/200/Treasurers-Office)

C5. Local Procedure Notes

  • No competitive lien auction. Plymouth County follows the statewide Massachusetts model of administrative municipal tax taking (G.L. c. 60 § 53), not a competitive lien-certificate or tax-deed auction. Comparing Plymouth County to a “lien-certificate state” county (as some commercial sites do) is incorrect. (taxlienuniversity.com — Plymouth County MA — this commercial site incorrectly characterizes the process as a lien sale; the official process is a municipal taking.)

  • 12-month waiting period (post-St. 2024, c. 140). Effective Nov. 1, 2024, the minimum time a municipality must wait before petitioning the Land Court increased from 6 months to 12 months from the date of taking (except for low-value/abandoned parcels). This significantly extends the pre-foreclosure redemption window for Plymouth County property owners. (Mass.gov — tax-lien foreclosure process)

  • Interest rate reduction. The tax-title account interest rate was reduced from 16% to 8% effective Nov. 1, 2024. Plymouth County municipalities collecting on pre-reform takings must apply the new rate going forward.

  • Private tax-receivable assignees active in Massachusetts. Several Plymouth County municipalities may have assigned tax receivables to private entities (e.g., Tallage or similar). An assignee forecloses in its own name in the Land Court under G.L. c. 60 § 65 but is limited in what it may include in the redemption amount (Tallage Lincoln, LLC v. Williams, 485 Mass. 449 (2020)). — needs_verification for which Plymouth County municipalities have active assignment programs.

  • Land Court tax-lien hearings are held on Thursdays at 10:00 a.m. or 2:00 p.m. at the Land Court, 3 Pemberton Square, Boston, MA. This applies to all Plymouth County properties.

  • Town of Plymouth — notable administrative details: quarterly real estate tax bills due August 1, November 1, February 1, and May 1. Assessment date is January 1; fiscal year begins July 1. Demand bills issued for unpaid accounts with an additional demand fee. Land Court citations served by certified mail to parties of record. (Plymouth Important Dates & Deadlines; Plymouth FAQ)

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Current Town of Plymouth Treasurer/Collector name (page retrieved but name not extracted).
  • Plymouth County Treasurer’s direct phone number (page was sparse; no phone on the fetched content).
  • Delinquent list publication practices of Plymouth County municipalities other than Plymouth town.
  • Whether any Plymouth County municipalities have active tax-receivable assignment programs (e.g., to Tallage or similar private buyer).
  • Municipality-specific § 64A claim forms or procedures beyond the statewide written-request framework.
  • Whether any Plymouth County municipality has separately published a local unclaimed § 64A excess-equity list distinct from the state Treasurer’s G.L. c. 200A database.
  • Installment-agreement or hardship-deferral programs specific to individual Plymouth County municipalities.
  • Exact current name/status of Plymouth County Superior Court Clerk — confirmed as Robert S. Creedon Jr. via search but Mass.gov page returned 403.
  • GIS portal URL gis.townhall.plymouth.ma.us/top.php — confirmed via search results but direct fetch timed out; may require active browser.

cross_links: massachusetts, tyler-v-hennepin-county, right-of-redemption, surplus-funds, third-party-recovery-rules, tallage-lincoln-v-williams, mullane-v-central-hanover, jones-v-flowers, due-process-notice, bankruptcy-automatic-stay, heirs-property, unclaimed-property, treasurer-sale

changelog:

  • 2026-06-02 — Initial population. Municipal tax-taking model confirmed (no county auction). Key offices verified: Plymouth County Registry of Deeds (John R. Buckley Jr., Register; 50 Obery St.; 508-830-9200; TitleView search portal); Plymouth County Sheriff (Joseph D. McDonald Jr.; 24 Long Pond Rd.; 508-830-6200); Plymouth County Superior Court (Robert S. Creedon Jr., Clerk; 52 Obery St.; 508-322-4500); Town of Plymouth Treasurer/Collector (26 Court Street; 508-322-3432). § 64A excess-equity framework documented (18-month claim window; 12-month Superior Court dispute deadline; 19-month escheat to c. 200A). St. 2024, c. 140 changes confirmed: 12-month waiting period (up from 6 months), 8% interest (down from 16%), § 64A election deadline amendment effective Aug. 5, 2025 (30-day vs. 14-day election window).

▸ For Investors / Operators — Plymouth County follows the statewide Massachusetts model of administrative municipal tax taking (G.L. c. 60 § 53) — there is no competitive lien-certificate or tax-deed auction at any county level. Each of the 27 municipalities holds its own taking; the municipality (or its private assignee) then petitions the Massachusetts Land Court (Boston) to foreclose the right of redemption after a 12-month waiting period (as of St. 2024, c. 140, eff. Nov. 1, 2024). Tax-title instruments are recorded at the Plymouth County Registry of Deeds (50 Obery St., Plymouth, 508-830-9200). The post-foreclosure disposition of municipally-owned parcels may appear on GovDeals or Municibid on a municipality-by-municipality basis.

▸ For Former Owners — Under G.L. c. 60 § 64A (effective Nov. 1, 2024), after a final Land Court judgment the municipality or assignee must return excess equity to the former owner. Claims are made by written request directly to the municipality (or its assignee); disputes may be filed in Plymouth County Superior Court, 52 Obery Street, Plymouth, (508) 322-4500. The written claim deadline is 18 months after the municipality’s certified-mail notice; unclaimed funds route to Massachusetts unclaimed property under G.L. c. 200A after 19 months (searchable at mass.gov/unclaimed-property). The Town of Plymouth Treasurer/Collector is at 26 Court Street, Plymouth, (508) 322-3432; other municipalities have their own collectors.

Legal information, not legal advice. This page describes publicly available operational facts about Plymouth County, Massachusetts tax and mortgage foreclosure procedures. Nothing here constitutes legal advice or a legal opinion. Laws change; verify against current primary sources before acting. Last verified: 2026-06-02.

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