1 of 11
SENATE . . . . . . . . . . . . . . No. 2391
Senate, May 25, 2023 -- Text of amendment (820) (offered by Senator Montigny) to the Ways
and Means amendment (Senate, No. 3) to the House Bill making appropriations for the fiscal
year 2024 for the maintenance of the departments, boards, commissions, institutions, and certain
activities of the Commonwealth, for interest, sinking fund, and serial bond requirements, and for
certain permanent improvements.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
1 by inserting after section ___ the following sections:-
2 “SECTION ___. Section 2 of chapter 60 of the General Laws, as appearing in the 2020
3Official Edition, is hereby amended by adding the following paragraph:-
4 The filing fees paid by any municipality for recording any documents pursuant to this
5chapter shall be $30.
6 SECTION ___. Subsection (c) of section 2C of said chapter 60, as so appearing, is hereby
7amended by striking out paragraph (1) and inserting in place thereof the following paragraph:-
8 (1) The sale of tax receivables shall be by public sale to the most responsible and
9responsive offeror taking into consideration the following evaluation criteria: (i) the price
10proposed by the offeror; (ii) the offeror’s qualifications and experience; (iii) the offeror’s plan for
11communicating with the taxpayers; (iv) whether the offeror has a regular place of business in the
12commonwealth; (v) whether the offeror is in good standing with the department of revenue; (vi)
13only those offerors that are licensed as debt collectors by the commonwealth shall be eligible to 2 of 11
14participate in this sale; and (vii) other criteria determined by the commissioner and the
15municipality. The sale shall provide for the option to purchase subsequent tax receivables subject
16to subsection (h) and any regulations that may be promulgated by the commissioner pursuant
17thereto.
18 SECTION ___. Said subsection (c) of said subsection 2C of said chapter 60, as so
19appearing, is hereby further amended by striking out paragraph (9) and inserting in place thereof
20the following paragraph:-
21 (9) A purchaser owning any tax receivable (“tax purchaser”) shall give notice to a
22taxpayer within 12 business days of purchasing said tax receivable and to the appropriate
23municipality of the name, address, telephone number and preferred method of communication
24with said purchaser and any service agent acting on behalf of said purchaser within 12 business
25days of purchasing said tax receivable and where the land is residential such notice shall be
26served in the manner required by law for the service of subpoenas on witnesses in civil cases and
27shall include a uniform notice approved by the attorney general, in language understandable by a
28least sophisticated consumer, together with a notice in the 5 most common languages in the
29commonwealth that this notice affects important legal rights and should be translated
30immediately and such notice shall state:
31 (i) that a complaint to foreclose the tax title may be filed on or after a specific date;
32 (ii) that the tax title has been sold to a third party;
33 (iii) why the property was taken and that the owner may redeem the property and the date
34when the redemption period expires; 3 of 11
35 (iv) the components of the amount required to redeem the property and the procedure for
36redemption;
37 (v) that if a complaint to foreclose the tax title is filed and the owner does not respond by
38filing an answer the court may enter an order defaulting the owner;
39 (vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing
40an answer that requests that the court set the terms by which the owner may redeem the property;
41 (vii) that if the property is not redeemed, the town or tax purchaser is entitled to receive
42an order from the land court that completes a transfer of ownership of the property to the town or
43said purchaser and permanently eliminates any rights the owner has in the property;
44 (viii) that if the property is not redeemed, the property may be sold at auction and the
45owner will likely lose significant equity in the property, together with the name, address,
46telephone number and preferred method of communication with said purchaser and any service
47agent acting on behalf of said purchaser; and
48 (ix) that upon request by the taxpayer, the municipality shall furnish a copy of such
49information to the taxpayer within 12 business days of receiving such request.
50 Whenever the tax tax purchaser or the service agent of such tax receivables shall change,
51the new purchaser or service agent shall provide the notice required herein within 12 business
52days of the effective date of such change.
53 SECTION ___. Said section 2C of said chapter 60, as so appearing, is hereby further
54amended by adding the following subsection:- 4 of 11
55 (k) If the purchaser of a tax receivable on any parcel of real estate subsequently
56forecloses upon the property, it shall request that the land court approve all reasonable expenses
57it has incurred and shall provide a notice to the former owner of the right to redeem for this
58amount within 1 year. If the land is residential such notice shall be served in the manner required
59by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice
60approved by the attorney general, in language understandable by a least sophisticated consumer,
61together with a notice in the 5 most common languages in the commonwealth that this notice
62affects important legal rights and should be translated immediately and such notice shall state the
63following:- (i) that the land has been foreclosed upon and may be redeemed for a specific amount
64by a date certain that shall be listed, and shall attach all documents filed at land court related to
65the foreclosure of the property and (ii) that if it is not redeemed it will be sold at public auction.
66 If the land is redeemed, the foreclosing entity shall take whatever action is necessary to
67vacate and rescind the foreclosure in land court and record that the title has been redeemed by
68filing a document at the registry of deeds for the district in which the land lies entitled
69“Satisfaction of Tax Title Liability.”
70 If the land is not redeemed within 1 year, then the foreclosing entity shall publish a notice
71of auction of the land in each of 3 successive weeks, the first publication of which shall be not
72less than 21 days before the day of sale, in a newspaper published in the city or town where the
73land lies or in a newspaper with general circulation in the city or town where the land lies and
74notice of the sale has been sent at least 14 days prior to the date of sale by registered mail to the
75owner or owners of record of the last deed prior to the tax taking, to the address set forth in
76section 61 of chapter 185, if the land is then registered or, in the case of unregistered land, to the
77address of the owner or owners as given on the deed or on the petition for probate by which the 5 of 11
78owner or owners acquired title, if any, or if in either case no owner appears, then mailed by
79registered mail to the address to which the tax collector last sent the tax bill for the premises
80scheduled to be sold.
81 If the tax purchaser sells the land at auction, the balance of any proceeds above and
82beyond reasonable expenses as approved by the land court shall be returned to the former owner.
83A detailed accounting of these expenses will be provided by the tax purchaser within 60 days of
84such sale.
85 SECTION ___. Section 16 of said chapter 60, as so appearing, is hereby amended by
86striking out, in lines 2 to 3, inclusive, the words “or arresting him for his tax”
87 SECTION ___. Said section 16 of said chapter 60, as so appearing, is hereby further
88amended by striking out the seventh sentence and inserting in place thereof the following
89sentence:- Demand shall be made by the collector by mailing the same to the last or usual place
90of business or abode, or to the address best known to him or her, and failure to receive the same
91shall not invalidate a tax or any proceedings for the enforcement or collection of the same;
92provided, that if the land is residential a uniform notice approved by the attorney general, in
93language understandable by a least sophisticated consumer, together with a notice in the 5 most
94common languages in the commonwealth shall be used that states that this notice affects
95important legal rights and should be translated immediately, and provides clear notice that the
96non-payment of property taxes can result in the taking of the property and that the property
97owner may be eligible for exemptions, abatements and tax deferrals and other assistance and
98should contact the collector of taxes office together with the address, telephone number, email
99address, if available, and internet address for further information. 6 of 11
100 SECTION ___. Said chapter 60 is hereby further amended by striking out section 52 and
101inserting in place thereof the following section:-
102 Section 52. Cities and towns may make regulations for the possession, management and
103sale of land purchased or taken for taxes, not inconsistent with law, regulations promulgated by
104the department of revenue or the right of redemption. The treasurer of any city or town holding 1
105or more tax titles may assign and transfer such tax title or titles, individually or bundled, to the
106highest bidder after a public auction, after having given 60 days' notice of the time and place of
107such public auction by publication, which shall conform to the requirements of section 40, and
108having posted such notice in 2 or more convenient and public places in said city or town,
109provided that the sum so paid for such assignment is not less than the amount necessary for
110redemption, and may execute and deliver on behalf of the city or town any instrument necessary
111therefor. Only those bidders that are licensed as debt collectors by the commonwealth shall be
112eligible to participate in this sale. Regardless of whether the assignment is pursuant to this
113section or section 2C, the treasurer shall send notice of the intended assignment to the owner of
114record of each parcel at his or her last known address not less than 10 days prior to the
115assignment, where the land is residential such notice shall be served in the manner required by
116law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice
117approved by the attorney general, together with a notice in the 5 most common languages in the
118commonwealth that this notice affects important legal rights and should be translated
119immediately in language understandable by a recipient with a least sophisticated consumer that
120the treasurer intends to sell the tax title to the homeowner's property and provides clear notice
121that the non-payment of property taxes can result in the loss of the property and that the property
122owner may be eligible for exemptions, abatements and tax deferrals and other assistance and 7 of 11
123should contact the collector of taxes office together with the telephone number, email address, if
124available, and internet address for further information.
125 The instrument of assignment shall be in a form approved by the commissioner and shall
126be recorded within 60 days from its date and if so recorded shall provide a rebuttable
127presumption as to all facts essential to its validity. The instrument of assignment shall, for each
128parcel assigned thereunder, state the amount for which the tax title on the parcel could have been
129redeemed on the date of the assignment, separately stating for each parcel the principal amount
130and the total interest accrued until the date of assignment. The principal amount shall be the sum
131of the amounts for which the parcel was taken and amounts subsequently certified under section
13261 and costs of service if applicable.
133 Except as hereinafter otherwise provided, all provisions of law applicable in cases where
134the original purchaser at a tax sale is another than the city or town shall thereafter apply in the
135case of such an assignment, as if the assignee had been a tax purchaser for the original sum at the
136original sale or at a sale made at the time of the taking and had paid to the city or town the
137subsequent taxes and charges included in the sum paid for the assignment. Any extension of the
138time within which foreclosure proceedings may not be instituted granted by a municipality’s
139treasurer prior to assignment shall be included in the language of sale and be binding upon the
140assignee. If the land is not redeemed within 1 year, then the foreclosing entity shall publish a
141notice of auction of the land in each of 3 successive weeks, the first publication of which shall be
142not less than 21 days before the day of sale, in a newspaper published in the city or town where
143the land lies or in a newspaper with general circulation in the city or town where the land lies and
144notice of the sale has been sent by registered mail to the owner or owners of record. If the
145purchaser sells the land at auction, the balance of any proceeds above and beyond reasonable 8 of 11
146expenses as approved by the land court shall be returned to the owner with a detailed accounting
147of these expenses within 60 days of such sale. If the land is redeemed, the foreclosing entity shall
148take whatever action is necessary to vacate and rescind the foreclosure in land court and record
149that the title has been redeemed by filing a document at the county registry of deeds entitled
150“Satisfaction of Tax Title Liability”.
151 SECTION ___. Section 53 of said chapter 60, as so appearing, is hereby amended by
152inserting after the word “published,”, in line 6, inclusive, the following words:- where the land is
153residential such notice shall be served in the manner required by law for the service of subpoenas
154on witnesses in civil cases and published.
155 SECTION ___. Said section 53 of said chapter 60, as so appearing, is hereby further
156amended by adding the following paragraph:-
157 Where the land is residential all notices sent pursuant to this section shall include a
158uniform notice approved by the attorney general, together with a notice in the five most common
159languages in the commonwealth that this notice affects important legal rights and should be
160translated immediately. Such notice shall state in language understandable by a least
161sophisticated consumer:
162 (i)That a complaint to foreclose the tax title may be filed on or after a specific date;
163 (ii)That the tax title may be sold to a third party;
164 (iii)Why the property was taken and that the owner may redeem the property and the date
165when the redemption period expires; 9 of 11
166 (iv)The components of the amount required to redeem the property and the procedure for
167redemption;
168 (v)That if a complaint to foreclose the tax title is filed and the owner does not respond by
169filing an answer the court may enter an order defaulting the order;
170 (vi)That if a complaint to foreclose the tax title is filed, the owner may respond by filing
171an answer that requests that the court set the terms by which the owner may redeem the property;
172 (vii)That if the property is not redeemed, the town or tax purchaser is entitled to receive
173an order from the land court that completes a transfer of ownership of the property to the town or
174said purchaser and permanently eliminates any rights the owner has in the property; and
175 (viii)That if the property is not redeemed, the property may be sold at auction and the
176owner will likely loses significant equity in the property.
177 SECTION ___. Said chapter 60 is hereby further amended by striking out section 62A
178and inserting in place thereof the following section:-
179 Section 62A. Municipalities may by bylaw or ordinance authorize payment agreements
180between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall
181be for a maximum term of no more than 10 years and may waive not more than 50 per cent of
182the interest that has accrued on the amount of the tax title account unless someone aged 60 or
183older or whose primary source of income is disability benefits is on the deed for the parcel and
184the parcel is his or her primary residence, in which case 75 percent of the interest that has
185accrued on the amount of the tax title may be waived, subject to such lower limit as the
186ordinance or bylaw may specify. An ordinance or bylaw under this section shall provide for such 10 of 11
187agreements and waivers uniformly for classes of tax titles defined in the ordinance or bylaw. Any
188such agreement must require a minimum payment at the inception of the agreement of 25 percent
189of the amount needed to redeem the parcel unless someone aged 60 or older or whose primary
190source of income is disability benefits is on the deed for the parcel and the parcel is his or her
191primary residence, in which case the minimum payment shall be no less than 10 percent of the
192amount needed to redeem the parcel of the interest that has accrued on the amount of the tax title
193may be waived, subject to such lower limit as the ordinance or bylaw may specify. During the
194term of the agreement the treasurer may not bring an action to foreclose the tax title unless
195payments are not made in accordance with the schedule set out in the agreement or timely
196payments are not made on other amounts due to the municipality that are a lien on the same
197parcel.
198 SECTION ___. Said chapter 60 is hereby further amended by striking out section 64 and
199inserting in place thereof the following section:-
200 Section 64. The title conveyed by a tax collector's deed or by a taking of land for taxes
201shall be absolute after foreclosure of the right of redemption by decree of the land court as
202provided in this chapter. The land court shall have exclusive jurisdiction of the foreclosure of all
203rights of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes,
204in a proceeding provided for in sections 65 to 75, inclusive. Except if the title was conveyed to a
205third party pursuant to section 2C or 52 then the title may be redeemed within 1 year of the
206foreclosure. 11 of 11
207 SECTION ___. Section 65 of said chapter 60, as so appearing, is hereby amended by
208striking out, in line 4, the words “after six months,” and inserting in place thereof the following
209words:- after 12 months.”.