Right to claim excess equity after a tax-title foreclosure
Mass. Gen. Laws ch. 60, § 64A
In plain words
After Tyler v. Hennepin County, Massachusetts changed its law so former owners can claim “excess equity” after a Land Court judgment forecloses their right of redemption. The town or buyer must tell you by certified mail whether it will keep or sell the property and how to claim excess equity. Follow the steps and deadlines in that notice.
Who is protected
Former owners of Massachusetts property after a tax-title foreclosure judgment.
When it applies
- Only in Massachusetts.
- Only after the foreclosure sale.
- Only if you are behind on property taxes.
What you can do
Get property-tax help
Read the certified-mail notice closely and file your excess-equity claim as it instructs.
Deadline: The deadline stated in the notice
Open the tool
Honest limits
- The section was amended in 2025; the text in effect depends on dates. Costs, interest and fees are deducted.
- This is general education, not legal advice. Laws change and details depend on your papers and your court; check the current law or ask a lawyer or legal aid.
The law
- State lawClaims for excess equity after tax foreclosure
Mass. Gen. Laws ch. 60, § 64A
What it says: Requires notice to former owners of the judgment holder’s election and the procedure for claiming excess equity.
Read the official texthttps://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter60/Section64A
Court cases
- Homeowner wonCited for this rightTyler v. Hennepin County
Tyler v. Hennepin County, 598 U.S. 631 (2023)
a government that sells a home for unpaid taxes and keeps the value beyond the tax debt takes property without just compensation
- Homeowner lostCited for this rightPung v. Isabella County
Pung v. Isabella County, No. 25-95, slip op. (U.S. June 23, 2026)
after a fairly conducted tax sale, the government owes the former owner the surplus from the sale price, not the property's fair market value
- Homeowner wonSame topicHall v. Meisner
Hall v. Meisner, 51 F.4th 185 (6th Cir. 2022)
a homeowner's equity in property taken for a smaller tax debt is protected property, and taking it without compensation states a federal takings claim
- Homeowner wonSame topicPinti v. Emigrant Mortgage Co.
Pinti v. Emigrant Mortg. Co., 472 Mass. 226 (2015)
strict compliance with the mortgage's notice-of-default provisions is a condition of a valid foreclosure sale
- Partial winSame topicEaton v. Federal National Mortgage Ass'n
Eaton v. Fed. Nat'l Mortg. Ass'n, 462 Mass. 569 (2012)
a foreclosing mortgagee must either hold the note or act on behalf of the note holder, a rule applied to foreclosures after the decision
- Homeowner wonSame topicU.S. Bank National Ass'n v. Ibanez
U.S. Bank Nat'l Ass'n v. Ibanez, 458 Mass. 637 (2011)
a foreclosing party must hold the mortgage by valid assignment at the time of the notice of sale and the sale, or the foreclosure is invalid
- Homeowner wonSame topicJones v. Flowers
Jones v. Flowers, 547 U.S. 220 (2006)
when mailed notice of a tax sale is returned undelivered, the government must take additional reasonable steps to notify the owner before selling the property
- Homeowner wonSame topicMennonite Board of Missions v. Adams
Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (1983)
a person with a recorded interest in property is entitled to notice by mail or equally reliable means before a tax sale, and publication or posting alone is not enough
Related rights
Right to redeem land taken or sold for taxes until foreclosure is filed
Mass. Gen. Laws ch. 60, § 62
When a Massachusetts city or town takes or sells your land for unpaid taxes, you keep a right to redeem it. You redeem by paying the tax title account plus interest and charges to the treasurer. The right lasts until a petition to foreclose is filed in Land Court, and you can often still redeem during that case.
Read this rightThe government cannot keep your home equity beyond the tax debt
U.S. Const. amend. VTakings Clause
If your home is taken or sold to pay property taxes, the government may collect what you owe, but it may not keep the extra value. Keeping the surplus is a "taking" of your property without just compensation, which the Fifth Amendment forbids (Tyler v. Hennepin County, 2023). You may be able to claim the surplus, but you usually must follow your state's claim process and deadlines.
Read this rightThe right to real notice before the government takes or sells your home
U.S. Const. amend. XIV, § 1Due Process Clause
Before a state or county sells your property — for example at a tax sale, or through a court foreclosure — the Constitution requires notice that is reasonably likely to actually reach you. If the government knows your address, publishing a notice in the newspaper is not enough. If a mailed notice comes back unclaimed, the government must take extra reasonable steps to reach you, if it practicably can.
Read this rightAfter a discharge, creditors cannot collect the wiped-out debt from you
11 U.S.C. § 524(a)(2)
A bankruptcy discharge wipes out your personal liability for most debts in the case. After that, the law forbids creditors from suing, calling or otherwise trying to collect a discharged debt from you personally. A court can hold a creditor in contempt if there was no fair doubt that its conduct was barred.
Read this rightRenters get at least 90 days' notice after a foreclosure
12 U.S.C. § 5220 note(Pub. L. 111-22, div. A, § 702(a)–(b))
If you rent a home that goes through foreclosure, the new owner must give you a notice to move at least 90 days before you have to leave. If you have a real (bona fide) lease signed before the foreclosure notice, you can usually stay until the lease ends. The exception is when the new owner will live in the home; even then you still get the 90 days' notice.
Read this rightFair handling of your escrow account
12 C.F.R. § 1024.17(c)(1)
If your servicer collects money for taxes and insurance (escrow), it must pay those bills on time as long as you are not more than 30 days behind. It must review the account every year and send you a statement. It cannot keep more than a small cushion (one-sixth of a year's payments), and it must refund a surplus of $50 or more within 30 days of the review. When you pay off the loan, it must return what is left within 20 business days.
Read this right