Tax Title Process

What is a Tax Taking? 

When property taxes remain unpaid, the City of Lowell may conduct a tax taking by recording an Instrument of Taking at the Middlesex North Registry of Deeds. This document formally places a lien on the property for the amount of unpaid taxes and begins the tax title foreclosure process. While a tax taking gives the City a legal interest in the property, it does not transfer ownership. Property owners retain the right to redeem the property by paying the full amount owed.

Tax Title Process

After a tax taking is recorded, the property enters Tax Title status. Interest begins to accrue daily, and additional fees and legal costs may be added over time.

Property owners may redeem their property at any time before foreclosure is complete by paying all outstanding taxes, interest, fees, and costs in full to the City Treasurer. Once paid, the Treasurer will issue a Certificate of Redemption, which is recorded at the Registry of Deeds and formally discharges the lien. Redemption may be made in a single lump sum or, in certain cases, through an approved payment agreement with the City.

If a tax title is not redeemed, the City of Lowell may file a Petition to Foreclose the Right of Redemption with the Massachusetts Land Court. This legal process is used to formally transfer ownership of the property to the City due to nonpayment of taxes.

After the petition is filed, the Land Court issues a Citation, which serves as official notice of the foreclosure action. The Citation may be served by certified mail, by a deputy sheriff, or through publication in a local newspaper if the property owner or other interested parties cannot be located after a diligent search.

Property owners and other parties with an interest in the property have the opportunity to respond by filing an Answer with the Court. If no response is received, or if the Court rules in favor of the City, a Judgment Foreclosing the Right of Redemption may be issued by the Court, transferring ownership of the property to the City.

Additional resources about the foreclosure process are available through Mass.gov. A comprehensive step-by-step guide can be found here: Tax Lien Foreclosure Informational Outline