Mass. Gen. Laws » Part I Title IX Chapter 60
Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 37 (2026)

Lien of taxes on land; duration; sale; title

✓ current as of July 2026
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Section 37. Taxes assessed upon land, including those assessed under sections twelve, thirteen and fourteen of chapter fifty-nine, shall with all incidental charges and fees be a lien thereon from January first in the year of assessment. Except as provided in section sixty-one, such lien shall terminate at the expiration of three years and six months from the end of the fiscal year for which such taxes were assessed, if in the meantime the estate has been alienated and the instrument alienating the same has been recorded, otherwise it shall continue until a recorded alienation thereof, but if while such lien is in force a tax sale or taking is made, and the deed or instrument of taking has been duly recorded within sixty days, but the sale or taking is invalid by reason of any error or irregularity in the proceedings subsequent to the assessment, the lien and also the lien or liens for any subsequent taxes or charges which have been added to the tax title account under authority of section sixty-one shall continue for ninety days after a surrender and discharge under section forty-six or a release, notice or disclaimer under sections eighty-two to eighty-four, inclusive, has been duly recorded, or for ninety days after the sale or taking has been finally adjudged invalid by a court of competent jurisdiction. If at any time while a lien established by this section is in force, a sale or taking cannot in the opinion of the collector be legally made because of any federal or state law or because of any injunction or other action of, or proceeding in, any federal or state court or because of the action of any administrative body, the lien, if the statement provided for in section thirty-seven A is filed, shall continue as provided in said section thirty-seven A, subject, however, to any lawful action under any paramount authority conferred by the constitution or laws of the United States or the constitution of the commonwealth. Said taxes, if unpaid for fourteen days after demand therefor, may, with said charges and fees, be levied by sale or taking of the real estate, if the lien or liens thereon have not terminated. No tax title and no item included in a tax title account shall be held to be invalid by reason of any error or irregularity which is neither substantial nor misleading, whether such error or irregularity occurs in the proceedings of the collector or the assessors or in the proceedings of any other official or officials charged with duties in connection with the establishment of such tax title or the inclusion of such item in the tax title account.

Notes of Decisions
Cited in 33 cases (2 in the last 5 years), 1923–2025 · leading case: In Re Boston Harbor Marina Co., 157 B.R. 726 (Bankr. D. Mass. 1993).
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In Re Boston Harbor Marina Co., 157 B.R. 726 (Bankr. D. Mass. 1993). · cites it 4× “” Mass.Gen.L. ch. 60, § 37 (1990). In the fall of 1992, the City accordingly assessed to the Debtor the tax due on the property for the current fiscal year, based upon the City’s valuation of the property as of the previous January first.”
S/n-1 Reo Ltd. Liab. Co. v. City of Fall River, 81 F. Supp. 2d 142 (D. Mass. 1999). · cites it 6× “See Mass. Gen. L. ch. 60, § 37. Taxes were assessed on the property for the fiscal years 1993, 1994, 1995, and 1996 during the period of the RTC’s receivership.”
Kaufman v. Shulman, 687 F.3d 21 (1st Cir. 2012). “170A-14(g)(6)(i). Accordingly, paragraph (g)(6) does not necessarily entitle the donee [organization to a share of casually insurance proceeds if the easement remains in place.”
Ford v. Duggan (In re Duggan), 571 B.R. 1 (Bankr. D.N.H. 2017). · cites it 2× “Moreover, to the extent that the Defendants assert that the Trustee must first pay the real estate taxes before seeking contribution from the co-owners, the Trustee argues that they fail to acknowledge that pursuant to Mass. Gen. Laws ch. 60, § 37 real estate taxes are a lien on…”
Martha's Vineyard Land Bank Comm'n v. Bd. of Assessors, 814 N.E.2d 1147 (Mass. App. Ct. 2004). “This concern arises from the commission’s “worst case scenario” that if the private record owner as of January 1, 2001, fails to make those payments and the taxes remain unpaid, the assessors would proceed to enforce their tax lien (which was automatically imposed against the…”
Donovan v. City of Haverhill, 141 N.E. 564 (Mass. 1923). “60, § 37, that taxes assessed upon land shall be a lien thereon from April first in the year of assessment; and that said lien shall continue for two years, and thereafter in certain conditions until the estate shall be alienated. Further, that “ Said taxes, if unpaid for…”
Carpenter v. Suffolk Franklin Sav. Bank, 346 N.E.2d 892 (Mass. 1976). “A municipal lien for unpaid property taxes under G. L. c. 60, § 37, takes priority over a mortgagee’s interest.”
Pass v. Town of Seekonk, 351 N.E.2d 219 (Mass. App. Ct. 1976). · cites it 3× “257, *450 §§46 and 47), of the provision now found in the last sentence of G. L. c. 60, § 37, which read that “ [n]o tax title.”
Clark v. Kahn (In Re Dlott), 43 B.R. 789 (Bankr. D. Mass. 1983). “M.G.L. c. 60 § 37 et seq. See Park, Real Estate Law, 28A Mass.”
Christian v. Mooney, 400 Mass. 753 (Mass. 1987). “G. L. c. 60, § 37 (1984 ed.). See Fall River v.”
Burrell v. Town of Marion (In Re Burrell), 346 B.R. 561 (1st Cir. BAP 2006). “The parties do not dispute that the Town’s claim for real estate taxes was secured by a lien pursuant to Massachusetts law, Mass. Gen. Laws ch. 60 § 37, and the Property had been subject to a taking in accordance with state statutes, Mass.”
Hanna v. Town of Framingham, 802 N.E.2d 1061 (Mass. App. Ct. 2004). “See G. L. c. 60, § 37. However, prior to foreclosure of the right of redemption, taxes continue to accrue against the assessed owner.”
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