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April 16, 2026 Clouds | 77°F
The 194th General Court of the Commonwealth of Massachusetts

Bill S.1929 194th (Current)

An Act to update certain changes to property tax collection laws

By Mr. Brady, a petition (accompanied by bill, Senate, No. 1929) of Michael D. Brady for legislation to update certain changes to property tax collection laws. Revenue.

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Bill Information

Presenter:
Michael D. Brady
Status:
Referred to Joint Committee on Revenue
The act primarily aims to eliminate distinctions and procedural differences related to Class one, residential property, and establish a standardized process for property tax enforcement and foreclosure procedures. Key Changes by Section: Sections 1, 3–6:-Remove language specific to "Class one, residential property" in various sections (2C, 16, 52, 53). Standardizes notice requirements across all property types, removing special treatment or procedures for residential properties. Section 2: Allows municipalities to recover costs for officers posting tax notices on properties. Section 7:Adjusts interest rates on land taken/sold: 16% for land taken/sold before Nov 1, 2024 8% for land taken/sold on or after Nov 1, 2024 Section 8: Revises timeline and procedure for selling or retaining foreclosed property: Sale must occur within 180 days after a final court judgment unless retained for municipal use (decision required within 120 days). Requires notification of affected parties and outlines rights to claim excess equity. Sections 9–13: Clarify and restructure procedures for property sales and distribution of proceeds: Purchasers of tax receivables removed from certain rights/procedures. New rules for appraisals, auctions, bid requirements, and restrictions on certain buyers. Mandates itemized accounting of sale/appraisal proceeds and equitable distribution of excess equity to former owners. Section 14: Changes claim filing location from collector’s office to treasurer’s office. Section 15: Effective Date: July 1, 2025
* The bill summary was created by the Primary Sponsor of the bill; no committee of the General Court certifies the accuracy of its contents.

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