MA H3205

Extends property tax collection notice requirements to all property classes, removing language that limited certain protections to only Class one residential properties

Allows municipalities to recover the cost of officer services for posting tax notices on properties as part of collection fees

Establishes tiered interest rates for tax title redemption: 16% for land taken or sold before November 1, 2024, and 8% for land taken or sold on or after that date

Requires judgment holders to sell foreclosed properties within 180 days of final judgment (or retain for municipal use within 120 days), with auctions requiring bids of at least 2/3 of appraised value and prohibiting bids from municipal officials, employees, or tax receivables purchasers

Mandates excess equity from tax foreclosure sales be paid to former owners within 60 days, with itemized accountings sent within 30 days of sale; changes claim submission location from collector's office to treasurer's office

Effective date: July 1, 2025