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

Mass. Gen. Laws ch. 60, § 93 (2026)

Money due taxpayer from municipalities; withholding for delinquent taxes

✓ current as of July 2026
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Section 93. The treasurer or other disbursing officer of any town may, and if so requested by the collector shall, withhold payment of any money payable to any person from whom there are then due taxes, assessments, rates or other charges committed to such collector, which are wholly or partly unpaid, whether or not secured by a tax title held by the town, to an amount not exceeding the total of the unpaid taxes, assessments, rates and other charges, with interest and costs. The sum withheld shall be paid or credited to the collector, who shall, if required, give a written receipt therefor. The person taxed or charged may in such case have the same remedy as if he had paid such taxes, assessments, rates or other charges after a levy upon his goods. The collector's rights under this section shall not be affected by any assignment or trustee process or attorney's lien.

Notes of Decisions
Cited in 2 cases, 1987–2010 · leading case: Decota v. Stoughton, 504 N.E.2d 672 (Mass. App. Ct. 1987).
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Decota v. Stoughton, 504 N.E.2d 672 (Mass. App. Ct. 1987). · cites it 5× “Relying on G. L. c. 60, § 93, as amended by St. 1945, c.”
Richardson v. Bd. of Selectmen of Blackstone, 27 Mass. L. Rptr. 591 (Mass. Super. Ct. 2010). · cites it 2× “79, §44A and G.L.c. 60, §93. Section 44A provides that prior to the payment of a taking award, the collector of taxes is entitled to be paid the amount of “any lien for taxes, assessments or other charges, which is extinguished by such taking.”
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