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

Mass. Gen. Laws ch. 60, § 79 (2026)

Sale without foreclosure; inquiries

✓ current as of July 2026
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Section 79. After ninety days from the taking or purchase by a town of any parcels of land for non-payment of taxes, the commissioner may, and on written application of the town treasurer shall, inquire into the value of such parcels and the validity of tax titles held thereon. As a part of such inquiry the commissioner shall, upon written request therefor by any person in interest, hear such person relative to any matter pertaining to such inquiry. If the commissioner is of the opinion that such parcels are of insufficient value to meet the taxes, interest and charges including the payment of $500 or actual costs, whichever is less to a city or town as the legal fee for proceedings under this section, and all subsequent taxes and assessments thereon, together with the expenses of a foreclosure under section sixty-nine, including the payment of $500 or actual costs, whichever is less to a city or town as the legal fee for proceedings under this section, that none of such parcels exceeds $15,000 in value, and that the facts essential to the validity of the tax titles on such lands have been adequately established, he shall make affidavit of such finding, which shall be recorded in the registry of deeds for the district wherein the land lies. The dollar value of such parcels specified in the previous sentence shall be increased every January 1 by the percentage increase of the Consumer Price Index for Urban Consumers prepared by the Bureau of Labor Statistics of the United States Department of Labor for the previous calendar year.

The commissioner may require the treasurer to include in his application a statement under the penalties of perjury setting forth such information appearing in the records of the assessors and of the collector and tending to establish the validity of the tax titles on such parcels of land as the commissioner deems meet. The statement so made, or such portion thereof as the commissioner finds pertinent, may be incorporated in his affidavit and, when recorded, shall be prima facie evidence of such facts.

Upon the recording of the affidavit the treasurer may sell all the parcels included therein, severally or together, at public auction to the highest bidder, first giving notice of the time and place of sale by publication fourteen days at least before the sale in a newspaper published in the town, if any, otherwise in the county and by posting a notice of the sale in some convenient and public place in the town fourteen days at least before the sale; provided, that the treasurer at such auction may reject any bid which he deems inadequate. If the sale under this section shall not be made within four years from said taking or purchase, it shall be made by the treasurer for the time being when he deems best, or at once upon service on him of a written demand by any person interested therein. The treasurer shall execute and deliver to the highest bidder whose bid has not been rejected as inadequate a deed without covenant except that the sale has in all particulars been conducted according to law. The purchaser shall be required as a condition of the sale to authorize the treasurer executing the deed on behalf of the city or town to record the same, and the expense of such recording shall be paid by such purchaser. The treasurer shall cause such deed to be recorded in the proper registry of deeds within fifteen days after the execution thereof. Title taken pursuant to a sale under this section shall be absolute upon the recording of such deed of the treasurer.

If the amount received from the sale is more than the taxes, interest and charges including the payment of $500 or actual costs, whichever is less to a city or town as the legal fee for proceedings under this section, and subsequent taxes and assessments, on all lands included in the sale, together with the expenses thereof, the balance shall be deposited with the town treasurer to be paid to the person entitled thereto if demanded within five years, otherwise it shall enure to the town. If such surplus results from the sale of several parcels for a lump sum, it shall be held as aforesaid for the several owners in proportion to the prices at which the several parcels were originally taken or purchased by the town.

The treasurer shall include the payment of $500 or actual costs, whichever is less to a city or town as the legal fee for proceedings under this section and said amount shall be added to the tax title account of the land being sold at public auction and shall be included in the amount due for redemption if redemption is made prior to said sale.

Notes of Decisions
Cited in 17 cases, 1962–2000 · leading case: Lamontagne v. Knightly, 572 N.E.2d 1375 (Mass. App. Ct. 1991).
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Lamontagne v. Knightly, 572 N.E.2d 1375 (Mass. App. Ct. 1991). · cites it 14× “The Land Court entered a judgment for the defendants, holding that (1) the procedure followed by the *648 town complied with the requirements of G. L. c. 60, § 79, for sale of low value land taken for nonpayment of taxes and (2) G.”
In Re Stacy, 99 B.R. 142 (D. Mass. 1989). · cites it 7× “In the case of land certified to be of low value (where the tax commissioner finds the land to be worth less than the taxes owed, and less than $5,000), Mass.Gen. Laws ch. 60, § 79 provides that a municipality may convey good title without the formality of a foreclosure…”
Vee Jay Realty Trust Co. v. DiCroce, 277 N.E.2d 690 (Mass. 1972). · cites it 6× “Subsequent to the taking and after the issuance and recording of an affidavit of low value under G. L. c. 60, § 79, the locus was sold on December 19, 1962, to one Rebecca Dame who has since conveyed the locus to DiCroce (the defendant).”
Guar. Mortg. Corp. v. Town of Burlington, 432 N.E.2d 480 (Mass. 1982). · cites it 3× “The publication, mailing, and posting were all done in order to comply with G. L. c. 60, § 79. The real estate taxes for all lots for the years 1969 through 1973 remained unpaid through January 14, 1974.”
Bartevian v. Cullen, 343 N.E.2d 851 (Mass. 1976). · cites it 2× “In August, 1968, the town made a purported sale of the premises to the defendant pursuant to the provisions of G. L. c. 60, § 79, concerning the sale of land of low value taken for nonpayment of taxes.”
Johnson v. McMahon, 182 N.E.2d 507 (Mass. 1962). · cites it 4× “On October 21,1958, the town treasurer, under G. L. c. 60, §79, applied to the Commissioner of Corporations and Taxation for the Commonwealth (the Commissioner) for an ‘ ‘affidavit of low value.”
Christian v. Mooney, 400 Mass. 753 (Mass. 1987). “573 (1976)] or foreclosed under the procedure applicable to land of low value [see G. L. c. 60, § 79 (1984 ed. & 1985 supp.)]; Robertson v.”
Town of Lancaster v. Foley, 15 Mass. App. Ct. 967 (Mass. App. Ct. 1983). “Another portion was the subject of administrative proceedings (concerning land of low value, G. L. c. 60, §§ 79 to 80B) involving a predecessor of the Wells group (see note 1).”
Hebda v. O'Brien, 382 N.E.2d 1113 (Mass. App. Ct. 1978). · cites it 3× “On January 16,1937, pursuant to G. L. c. 60, § 79 (as amended through St.”
Robertson v. Town of Plymouth, 468 N.E.2d 1090 (Mass. App. Ct. 1984). “See G. L. c. 60, § 79. The affidavit of the Commissioner of Corporations and Taxation filed pursuant to that statute stated that the value of the land did not exceed $1,000 and that facts essential to the validity of the tax title had been adequately established.”
Kelly v. City of Boston, 204 N.E.2d 123 (Mass. 1965). “Our conclusion is supported by the Legislature’s 1941 amendment of G. L. c. 60, § 79, which permits the sale without foreclosure of lands of low value which have been taken or purchased at tax sales by a municipality.”
Pass v. Town of Seekonk, 351 N.E.2d 219 (Mass. App. Ct. 1976). “The ultimate objective of this bill in equity is to secure a declaration of the invalidity of a deed ex *448 ecuted and recorded by the town treasurer (treasurer) of the town of Seekonk (town) on December 28, 1955, by which the treasurer purported to convey to the town under the…”
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