Massachusetts General Laws

Mass. Gen. Laws ch. 79, § 44A (2026)

Tax liens on realty taken

✓ current as of July 2026

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Section 44A. If real estate taken in whole or in part by eminent domain was at the time of said taking subject to any lien for taxes, assessments or other charges, which is extinguished by such taking, and if the collector of taxes of the town in which such real estate is located gives written notice of a claim of the amount covered by such lien to the body politic or corporate, on behalf of which such taking was made, prior to the payment of any award of damages for such taking or to the entry of judgment therefor, said collector shall be entitled to be paid such amount before any payment of damages for such taking is made to any other party; and any amount so payable on account of such taxes, assessments or other charges shall be deducted from the amount of such damages otherwise payable.

Notes of Decisions

Cited in 5 cases, 1960–2012 · leading case: Kaufman v. Shulman, 687 F.3d 21 (1st Cir. 2012).

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Kaufman v. Shulman, 687 F.3d 21 (1st Cir. 2012). “” Mass. Gen. Laws ch. 79, § 44A; cf. id. ch.”

Forbes & Wallace, Inc. v. City of Springfield, 486 N.E.2d 1134 (Mass. App. Ct. 1985). · cites it 3× “Forbes argues that SRA’s acquisition of the locus constituted an eminent domain taking, and a proper demand for outstanding taxes pursuant to G. L. c. 79, § 44A, precludes the city from now recovering taxes from Forbes.”

Decota v. Stoughton, 504 N.E.2d 672 (Mass. App. Ct. 1987). “See the essentially parallel provisions of G. L. c. 79, § 44A, which applies when the unpaid taxes relate to the land taken by eminent domain.”

O'MALLEY v. Comm'r of Pub. Works of Boston, 165 N.E.2d 113 (Mass. 1960). “See also G. L. c. 79, § 44A (as amended through St.”

Richardson v. Bd. of Selectmen of Blackstone, 27 Mass. L. Rptr. 591 (Mass. Super. Ct. 2010). · cites it 3× “Although Eldredge supports the proposition that the Town must account for the unpaid portion of the taking award, it does not address the possibility of apportioning tax liability under G.L.c. 79, §44A, as the Heirs propose. In the absence of some authority that directly…”

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