State Foreclosure Law Library

suffolk-ma

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

Critical jurisdictional note — there is no “Suffolk County” tax office. Suffolk County’s government was abolished effective July 1, 1999 (earlier sources cite July 1, 2000 as the formal operative date; key functions such as the Registry of Deeds transferred to the Secretary of the Commonwealth in 1999). There is no county treasurer, no county tax collector, and no county clerk of court for property-tax purposes. The surviving “county” functions are the Suffolk County Registry of Deeds (now a state office under the Secretary of the Commonwealth) and certain elected officers (Sheriff, District Attorney) whose duties are entirely non-tax in nature. Consequently every operational fact on this page resolves to one of three layers: (1) the city/town treasurer-collector that actually owns the tax title and takes the property (Boston, Chelsea, Revere, or Winthrop); (2) the Massachusetts Land Court (a single statewide court physically located in Boston) that adjudicates every tax foreclosure; or (3) the Suffolk County Registry 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 §§ 1–3. (Wikipedia — Suffolk County, MA)

C0. Identity

  • County seat: Boston (historic; Suffolk County comprises the City of Boston, the City of Chelsea, the City of Revere, and the Town of Winthrop). No functioning county government; Boston is the state capital and the location of the Land Court and the Registry of Deeds. (Wikipedia — Suffolk County, MA)
  • Population: approximately 793,100 (2024 estimate). Fourth-most populous county in Massachusetts. The county experienced a slight net population loss of approximately 1,644 persons in 2024–2025. (U.S. Census Bureau QuickFacts — Suffolk County, MA)
  • Recording unit: county (a single Registry of Deeds district, unlike Middlesex which has two). The Registry is a state office under the Secretary of the Commonwealth. Address: 24 New Chardon Street, Boston, MA 02114. (masslandrecords.com — Suffolk)
  • FIPS: 25025
  • 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 taking, not an auction. Each of Suffolk County’s four municipalities records an instrument of taking at the Suffolk County Registry of Deeds, creating a municipal tax title; the municipality (or its assignee of tax receivables, such as Tallage or similar private entity) may later petition the Land Court to foreclose the right of redemption. No RealAuction / GovEase / Bid4Assets / county-run platform applies to the c. 60 tax-title process. Post-foreclosure disposition of municipally-owned land may appear on commercial municipal-surplus platforms (e.g., GovDeals / Municibid) on a city-by-city basis, but that is a resale of already-owned land. (Boston.gov — what the tax-title process is; Mass.gov — tax-lien foreclosure process)
  • 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 petitions generally follow 12 months after the taking (per the 2024 reform extending the prior 6-month minimum). There is no scheduled county auction. Boston’s fiscal year runs July 1 – June 30 with quarterly tax bills due August 1, November 1, February 1, and May 1; takings are initiated when taxes remain unpaid beyond six months of the due date. needs_verification for current annual taking-schedule timing of each individual municipality. (Boston.gov — tax title process)
  • Rate within statutory range: Statewide rate — 8% per annum on the tax-title account post-reform (St. 2024, c. 140; G.L. c. 60 § 62); older accounts originated before reform accrue at 16%. Delinquent taxes pre-taking accrue interest at 14% per year. Revere’s Treasurer confirms: “Interest accrues at 14% annually on late payments.” (Revere Treasurer)
  • Registration / deposit / bidder requirements: N/A — no public bidding occurs in the tax-taking / Land Court process.
  • Delinquent list location: published per municipality, not county-wide. Boston’s Collecting Division handles delinquent tax accounts at 1 City Hall Square, Window M-30, Boston, MA 02201 (phone: 617-635-4131; email: collecting@boston.gov). Revere posts delinquent accounts at the City Treasurer’s office (281 Broadway, Revere; phone 781-286-8136). Winthrop’s Treasurer maintains “2024 Tax Title Notices” for properties with outstanding obligations at Town Hall (1 Metcalf Square, Winthrop; phone 617-846-1750). needs_verification for Chelsea’s current delinquent/tax-title list publication. The Massachusetts DOR separately publishes a state-level public disclosure list for those owing more than $25,000 in state taxes at https://web.dor.state.ma.us/dorportal/TaxDelinquents?pageMode=D — this is a state income/corporate tax list, not a property-tax delinquent list. (Boston.gov — Tax Collection; Revere Treasurer; Winthrop Treasurer/Collector)

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 is located), 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.
  • Local fees: statutory tax-title account balance + 8% interest from date of taking + lawful charges. No separate county fee.
  • Redemption contacts (verified for each Suffolk municipality):
    • Boston — Collecting Division: 1 City Hall Square, Window M-30, Boston, MA 02201; phone 617-635-4131; email collecting@boston.gov. Hours: M–F 9 a.m.–5 p.m. (Boston.gov — Tax Collection)
    • Boston — Law Department / Tax Title Division (foreclosure proceedings): 1 City Hall Square, Room 615, Boston, MA 02201; phone 617-635-4034; email law@boston.gov; fax 617-635-3199. (Boston.gov — Tax Title Process)
    • Chelsea — Treasurer/Tax Collector: Chelsea City Hall, Room 213, 500 Broadway, Chelsea, MA 02150; phone 617-466-4240; fax 617-466-4249. Hours: M–Th 8 a.m.–4 p.m., Tu evening 4–7 p.m., F 8 a.m.–12 p.m. (chelseama.gov — Treasurer/Tax Collector)
    • Revere — Treasurer/Tax Collector (Cathy D. Bowden): 281 Broadway, Revere, MA 02151; Treasurer 781-286-8136, Collector 781-286-8120; email treasurer@revere.org or collector@revere.org. Hours: M–Th 8:15 a.m.–5 p.m., F 8:15 a.m.–12:15 p.m. (Revere Treasurer)
    • Winthrop — Treasurer/Collector (Brendan Carritte): 1 Metcalf Square, Town Hall, Winthrop, MA 02152; Treasurer 617-846-3226, Tax Collector 617-846-1750. Hours: M & W 8 a.m.–4:30 p.m., Tu & Th 8 a.m.–7 p.m., F closed. (Winthrop Treasurer/Collector)
  • Deviations from state default: none identified at the county level. Mechanics governed entirely by G.L. c. 60 and administered by each municipality. needs_verification for any individual-municipality local rule.

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

  • Claim filing venue — prospective (post-Nov. 1, 2024 judgments):

    • Under G.L. c. 60 § 64A (St. 2024, c. 140), after a final Land Court judgment of foreclosure the municipality (or private assignee of tax receivables) must elect to (a) retain the property for municipal use or (b) list it for sale; in either case it must account for and return excess equity to the former owner on written request.
    • Written claim is delivered to the judgment holder (the foreclosing municipality or assignee) by personal service (acknowledged in writing) or certified mail, return receipt requested. A municipality shall allow a claimant to submit a claim at the local collector’s office. See municipal contacts in C2 above.
    • Deadline: written claim must be submitted within 18 months of the municipality’s notice of written itemized accounting (the notice sent to former owners after the judgment).
    • Disputes: the Suffolk County Superior Court (Civil Clerk’s Office, 3 Pemberton Square, 12th Floor, Boston, MA 02108; phone 617-788-8175) has jurisdiction over disputes between the judgment holder and claimants. Any party may file a written complaint in the Superior Court within 12 months of the notice of written itemized accounting. (Mass.gov — G.L. c. 60 § 64A; search-result extract confirming 18-month claim / 12-month dispute windows; Mass.gov — Ask DLS Tax Title Reform Part 2)

  • Claim filing venue — retroactive (Land Court judgments May 25, 2021 – Oct. 31, 2024):

    • File a written complaint in the Suffolk County Superior Court — Civil Clerk’s Office, 3 Pemberton Square, 12th Floor, Boston, MA 02108; phone 617-788-8175.
    • Deadline (disputed): within 12 months of the Act’s effective date. DLS interprets this as November 1, 2025, but commentators note ambiguity with July 1, 2025. Former owners should consult counsel immediately. (Nat’l Law Review — MA tax-title reform; DLS interpretation via Mass.gov search snippet)

  • Boston-specific surplus note: Boston’s Law Department / Tax Title Division (Room 615, 1 City Hall Square; 617-635-4034; law@boston.gov) manages the City’s Land Court foreclosure cases. Former owners asserting § 64A excess-equity rights against Boston should direct initial written requests there or to the Collecting Division (Window M-30). needs_verification for Boston’s standardized § 64A intake procedure and any specific form it uses.

  • Claim form: No standardized statewide § 64A form exists as of this verification. The claim is a written request identifying the former owner, property, and basis for the claim, delivered to the judgment holder. needs_verification for any Boston- or municipality-specific form.

  • Unclaimed-funds list published? No county list. Massachusetts unclaimed property is held by the State Treasurer’s Unclaimed Property Division, searchable at FindMassMoney.gov (phone 888-344-MASS). Whether unclaimed § 64A excess equity routes to the State Treasurer’s unclaimed property program is unresolved. — see massachusetts §3, unclaimed-property. (Mass.gov — Unclaimed Property; FindMassMoney.gov)

  • Contact for surplus inquiry: address the foreclosing municipality’s law or treasury department (see contacts in C2). No dedicated county surplus office exists.

C4. Offices & Contacts

No county treasurer / county tax collector / county property-tax clerk of court exists. The tax-title / redemption layer is municipal (Boston, Chelsea, Revere, or Winthrop). The foreclosure court is the statewide Land Court, physically located in Boston. Recording is at the Suffolk County Registry of Deeds (a state office). Excess-equity disputes go to the Suffolk County Superior Court.

OfficeNameAddressPhoneURL
Boston — Collecting Division (tax bills, delinquents, redemption)City of Boston Collecting Division1 City Hall Square, Window M-30, Boston, MA 02201617-635-4131https://www.boston.gov/departments/tax-collection
Boston — Law Dept / Tax Title Division (foreclosure proceedings)City of Boston Law Department — Tax Title Division1 City Hall Square, Room 615, Boston, MA 02201617-635-4034https://www.boston.gov/departments/law/what-tax-title-process
Boston — Assessing Department (assessments, parcel data)City of Boston Assessing Department1 City Hall Square, Room 301, Boston, MA 02201617-635-4287https://www.boston.gov/departments/assessing
Chelsea — Treasurer / Tax CollectorChelsea City Hall, Treasurer/Tax Collector500 Broadway, Room 213, Chelsea, MA 02150617-466-4240https://www.chelseama.gov/departments/treasurer__tax_collector.php
Revere — Treasurer / Tax CollectorCathy D. Bowden, Treasurer/Collector281 Broadway, Revere, MA 02151781-286-8136 (Treasurer) / 781-286-8120 (Collector)https://www.revere.org/departments/treasurer
Winthrop — Treasurer / CollectorBrendan Carritte, Treasurer/Collector1 Metcalf Square Town Hall, Winthrop, MA 02152617-846-3226 (Treasurer) / 617-846-1750 (Collector)https://www.winthropma.gov/320/Treasurer-Collector
Land Court (all c. 60 tax-lien foreclosures — statewide)Massachusetts Land CourtSuffolk County Courthouse, 3 Pemberton Square, Boston, MA 02108617-788-7470https://www.mass.gov/land-court-tax-lien-foreclosure-cases-resources
Suffolk County Superior Court (excess-equity disputes; retroactive claims)Suffolk County Superior Court — Civil Clerk’s Office3 Pemberton Square, 12th Floor, Boston, MA 02108617-788-8175https://www.mass.gov/locations/suffolk-county-superior-court
Recorder / Register of DeedsSuffolk County Registry of Deeds (Secretary of the Commonwealth)24 New Chardon Street, Boston, MA 02114617-788-8575 (main) / 617-788-6221 (recorded land)https://www.masslandrecords.com/suffolk/
Sheriff (NOT a tax-sale officer — civil process / execution levies only)Steven W. Tompkins, Suffolk County SheriffExecutive Office: 20 Bradston Street, Boston, MA 02118; Civil Process: 132 Portland Street, Boston, MA 02114617-635-1000 (main) / 617-704-6999 (Civil Process)https://scsdma.org/

C5. Local Procedure Notes

  • No county government (since 1999): all property-tax functions are municipal (Boston / Chelsea / Revere / Winthrop) or state (Land Court, Registry of Deeds). There is no Suffolk County tax sale, county treasurer, or county property-tax clerk. This is the single most important operational fact. (Wikipedia — Suffolk County, MA)
  • Single recording district: unlike Middlesex, Suffolk County has one Registry of Deeds district (24 New Chardon Street, Boston). All four municipalities’ instruments of taking, certificates of redemption, and Land Court judgments record there. (masslandrecords.com — Suffolk)
  • Single statewide foreclosure court: every Suffolk County tax foreclosure is filed in the Land Court in Boston — the same courthouse that handles all 352 Massachusetts municipalities. There is no separate “Suffolk County” tax-lien foreclosure docket. Tax-lien session hearings are held at 3 Pemberton Square on Thursdays at 10 a.m. or 2 p.m. (Mass.gov — Land Court FAQ)
  • Boston is operationally the most active municipality: Boston’s Law Department Tax Title Division actively manages a large volume of Land Court petitions. The City’s Collecting Division (Window M-30) and Law Department (Room 615) are the two primary contact points for Boston tax-title matters. (Boston.gov — Tax Title Process)
  • Private assignees (Tallage model): Boston and other Suffolk municipalities may assign their tax receivables to a private entity under G.L. c. 60 § 2C, which then forecloses in the Land Court in its own name. Tallage Lincoln, LLC v. Williams, 485 Mass. 449 (2020) is the controlling case. Where a private assignee holds the judgment, § 64A excess-equity claims run to the assignee, not the City; Superior Court jurisdiction remains with Suffolk County Superior Court for disputes. needs_verification for current active Tallage/assignee agreements within Boston or other Suffolk municipalities.
  • Interest rate post-reform: the 2024 reform (St. 2024, c. 140) cut the tax-title interest rate from 16% to 8% prospectively; Revere’s Treasurer confirms pre-taking delinquent interest at 14%. Note: one Boston.gov page states 16% interest after fiscal-year certification (pre-reform language); the statutory rate post-reform is 8% per G.L. c. 60 § 62. (Boston.gov — Tax Title Process; Revere Treasurer; massachusetts §1)
  • Sheriff is not a tax-sale officer: the Suffolk County Sheriff (Steven Tompkins) handles civil process (execution levies on money judgments) via the Civil Process Division (132 Portland Street, 617-704-6999). The Sheriff does not conduct c. 60 tax-title foreclosures or related surplus proceedings. (scsdma.org — Civil Process)
  • Redemption period extension (2024 reform): St. 2024, c. 140 extended the minimum period before a foreclosure petition may be filed from 6 months to 12 months after the taking. — see massachusetts §2.

C6. Records Access

C7. Meta

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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