Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 60, § 68

Answer; offer of redemption; hearing

Official textmalegislature.govlast amended

[ First paragraph effective until August 5, 2025. For text effective August 5, 2025, see below.]

  Section 68. Any person claiming an interest, on or before the return day or within such further time as may on motion be allowed by the court, shall, if he desires to redeem, file an answer setting forth his right in the land, and an offer to redeem upon such terms as may be fixed by the court. Thereupon the court shall hear the parties, and may in any case in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, interest at the time rate of sixteen per cent per annum and all subsequent taxes, cost and interest to which the petitioner may be entitled under sections sixty-one and sixty-two, together with the costs of the proceeding and such counsel fee as the court deems reasonable. The court may impose such other terms as justice and the circumstances warrant.

[ First paragraph as amended by 2025, 14, Sec. 24 effective August 5, 2025. For text effective until August 5, 2025, see above.]

  Any person claiming an interest, on or before the return day or within such further time as may on motion be allowed by the court, shall, if he desires to redeem, file an answer setting forth his right in the land, and an offer to redeem upon such terms as may be fixed by the court. Thereupon the court shall hear the parties, and may in any case in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, interest at the time rate of 8 per cent per annum and all subsequent taxes, cost and interest to which the petitioner may be entitled under sections sixty-one and sixty-two, together with the costs of the proceeding and such counsel fee as the court deems reasonable. The court may impose such other terms as justice and the circumstances warrant.

  If the land has been divided by sale, mortgage, upon a petition for partition or otherwise and such division has been duly recorded in the registry of deeds, the court may permit redemption of any of the portions into which the land has been divided, upon such terms as it may deem just and equitable toward all parties and may make a decree under section sixty-nine barring redemption of the remaining portions.

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In this chapter (40 sections)
  1. 60-52 · Management and sale of land acquired for taxes
  2. 60-53 · Taking for taxes; notice
  3. 60-54 · Instrument of taking; form; contents; effect
  4. 60-55 · Fees for taking
  5. 60-56 · Taking in name of one of several owners; extent of taking
  6. 60-57 · Affidavit of collector, etc.; evidence
  7. 60-57A · Payment by check or electronic funds transfer not duly paid;…
  8. 60-58 · Payments by mortgagee; addition to debt
  9. 60-59 · Payments by mortgagors or mortgagees
  10. 60-60 · Payments by other than fee owners
  11. 60-61 · Taxes subsequent to sale or taking
  12. 60-61A · Lands subject to tax titles held by municipalities; taking for…
  13. 60-62 · Land taken or sold for taxes; redemption
  14. 60-62A · Municipalities; payment agreements
  15. 60-63 · Payments to treasurer instead of purchaser; certificate of…
  16. 60-64 · Absolute title after foreclosure; right to receive excess equity
  17. 60-64A · Sale or retention of property following judgment foreclosing…
  18. 60-65 · Rights of redemption; petition for foreclosure; legal fees
  19. 60-66 · Title examinations; notice
  20. 60-67 · Default
  21. 60-68 · Answer; offer of redemption; hearing
  22. 60-69 · Decree barring redemption; vacating decree; petition
  23. 60-69A · Vacating, reversing or modifying decree of foreclosure
  24. 60-70 · Validity of title; questioning; decree of court
  25. 60-71 · Jury trials; waiver; framing issues
  26. 60-72 · Questions of law reported
  27. 60-73 · Costs and fees; deposit by petitioner
  28. 60-74 · Repealed, 1973, 515, Sec. 1
  29. 60-75 · Practice and procedure
  30. 60-76 · Jurisdiction of land court; petition for redemption
  31. 60-76A · Partial redemption; divided lands
  32. 60-76B · Errors or irregularities in water, sewer use or municipal…
  33. 60-76C · Tax titles held by towns; notice of assignments, redemptions…
  34. 60-77 · Foreclosure by municipalities; tax titles; covenants calling…
  35. 60-77A · Sale by municipalities; land acquired through foreclosure;…
  36. 60-77B · Management, sale, or lease by municipalities; land acquired…
  37. 60-77C · Deeds accepted by municipalities in lieu of foreclosure; taxes
  38. 60-78 · Repealed, 1936, 194
  39. 60-79 · Sale without foreclosure; inquiries
  40. 60-80 · Lack of or inadequate bids; sales without foreclosure
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