Massachusetts situation guide · Updated November 2026

Wholesaling Tax Delinquent Properties in Massachusetts

Wholesaling tax delinquent properties in Massachusetts means contracting with an owner who owes municipal property taxes, then assigning that contract to a cash buyer. In a city like Brockton, the town can take a house for unpaid taxes, but the owner usually keeps the right to redeem. Your offer has to work around that clock.

Tax-title redemptionBroker-law caution100% online mentorship

Get the free starter kit Book a free call

Call/Text818-532-0481

Let’s find your starting point

Explore the mentorship.

Request a free fit call to discuss your goals and whether the program is right for you.

The short answer

Is wholesaling tax delinquent properties in Massachusetts legal?

Generally yes when you act for yourself. Official searches found no statute aimed at wholesalers, so the live issue is the broker license law. In Brockton, owners with tax-title problems can still sell, but a fee for brokering a deal for them may need a license. Verify current text with an attorney. Check the current text of the licensing law before you market any deal.

Massachusetts is a tax-title state. When taxes go unpaid, the city or town records a taking, and the owner can still redeem the property. Under M.G.L. c. 60, s. 62, redemption is generally allowed until a petition to foreclose is filed under s. 65, with interest at 8% a year plus charges, and installment payments are allowed. Our tax lien vs tax deed guide explains why this differs from a deed-auction system.

Your offer is private and comes before the owner redeems or loses that right. Pull the balance owed first, then read our tax delinquent lists guide to see where to find these owners.

Tax Delinquent Properties in Massachusetts at a glance

Tax-title redemption	Generally allowed until a foreclosure petition is filed (c. 60, s. 62)
Redemption interest	8% a year on the tax title account, plus charges
Installments	Allowed under c. 60, s. 62; check current terms
Wholesaler statute	None found for registration or disclosure
Broker law	Fees “for another” can trigger c. 112, ss. 87PP and 87RR
Deed excise tax	c. 64D, s. 1: $2.00 per $500 of price

The opportunity

Why Brockton tax-delinquent owners sell

Brockton sits in Plymouth County, with a commuter rail link to Boston and a deep stock of single-family homes and two-families in Campello, Montello and the Highlands. Prices are generally well above what first-time wholesalers expect, so a back-tax balance can look small next to the value of the house.

Equity cushion

In many Brockton neighborhoods the tax balance is small beside the house’s value, which leaves room for a fee.

Real deadline

A recorded taking and a foreclosure petition create pressure that you can explain calmly to the owner.

Less crowding

A private tax-title lead may see fewer competing offers.

Get the free starter kit See the mentorship

Lead sources

Where to find tax-delinquent leads near Brockton

Collector and treasurer records. Ask the city’s collector or treasurer what tax-title records are public, and how to request them.
Registry of Deeds. Instruments of taking are recorded at the county registry. Our owner research guide shows how to trace names.
Assessor data. Assessor maps and cards give owner names, mailing addresses and building details.
Mailing lists. Yellow letters work well for owners with a recorded taking. See how to write yellow letters.
Probate and heirs. Many tax-title houses are tied to an estate. Compare with our probate leads guide.

Your exit

Who buys tax-delinquent houses in Brockton

Rehabbers and landlords who know Plymouth County are the usual buyers. They care about clean title, so show them the recorded taking and your payoff plan.

Closings in Massachusetts normally run through an attorney. Line up an investor-friendly title company or closing attorney early, and ask how the tax-title payoff will be handled at the table.

Book a free call

Step by step

How to start wholesaling tax delinquent properties in Massachusetts

Pull the account. Find the balance, interest and any recorded taking. Our due diligence guide lists what else to check.
Call the owner with care. Check the state no-sales-solicitation-calls list under c. 159C before cold calling.
Price the house. Run the ARV calculator and then the MAO calculator.
Write the contract. Put the payoff plan, the redemption timing and your right to assign in writing.
Record or protect your interest. Ask your attorney whether to record a notice of the contract.
Find the buyer. Send the deal to your list. See finding cash buyers.
Close with an attorney. Pay the tax-title account at closing and confirm the release is recorded.

Your checklist for wholesaling Tax Delinquent Properties in Massachusetts

Confirm whether a petition to foreclose has been filed.
Get a written payoff of the tax-title account.
Skip any finder fee until your attorney confirms the licensing position.
Budget for the deed excise tax, which is customarily paid by the seller.
Never promise an owner a result you cannot control.

A Massachusetts example: a Brockton owner behind on taxes

Likely value after repairs	$455,000
Contract price	$280,000
Tax-title balance at payoff	$21,400
Repairs the buyer plans	$70,000
Assignment fee	$12,000
Buyer total basis	$292,000

Take a worked example in Campello. A widow in Brockton owed back taxes on a two-family after her husband died. A tax taking was recorded, and she feared a foreclosure petition. She did not want a long sale or open houses.

You contracted at $280,000 with a 45-day closing, with the tax-title payoff to come out of her proceeds. You assigned the contract for a $12,000 fee to a local rehabber, with full written disclosure of your role.

The buyer closed at the attorney’s office, paid off the account of about $21,400, and the owner kept the rest. These numbers are illustrations only, not market data.

Massachusetts rules to know

Massachusetts rules for tax-title and broker law

Two sets of statutes shape these deals. Chapter 60, s. 62 governs redemption of a tax title, while chapter 112 governs who may broker real estate. Section 87RR bars acting as a broker, even temporarily or as part of another transaction, without a license, and it blocks unlicensed people from suing for broker pay.

Chapter 64D, s. 1 sets the deed excise tax; Barnstable County has its own lower rate. Read our license rules guide and talk with a Massachusetts attorney before you market a tax-title deal.

Learn it with a mentor

Work a tax-title deal with a mentor

Mentorship students send us tax-title printouts and we help them judge the clock, the equity and the exit.

See the course See the mentorship

FAQ

Tax Delinquent Properties in Massachusetts: common questions

Can I wholesale a house with a tax taking on it?

Yes, in many cases. You contract with the owner, plan to pay the tax-title account at closing, and assign to a buyer or close yourself. The taking must be cleared, so confirm the payoff in writing and use a Massachusetts closing attorney.

Is wholesaling tax delinquent properties in Massachusetts a licensing risk?

Possibly, if money changes hands for helping another party. Our search found no wholesaler-specific Massachusetts statute, yet the broker license law in c. 112 is broad. A fee tied to a Brockton tax-title deal should be cleared with a Massachusetts attorney or the Board first. Check current text.

How long does a Massachusetts owner have to redeem tax title?

Generally until a petition to foreclose is filed under c. 60, s. 65, according to c. 60, s. 62. The owner pays the tax-title account with 8% yearly interest and charges, and installments are allowed. Timelines can vary, so confirm with the treasurer and an attorney.

Do I buy at a tax auction in Brockton?

Not in the first instance. Massachusetts is mainly a tax-title state, where the city takes the property and the owner can still redeem. Private offers to owners before redemption ends are the common wholesaling route. Check current rules with the city and an attorney.

What does the deed excise tax cost on a Brockton sale?

Under c. 64D, s. 1, the rate is $2.00 for each $500 of consideration, so a $300,000 sale carries about $1,368. Sellers customarily pay it, though a contract can shift it. Ask your closing attorney to confirm the current practice.