Disclaimer: This content is for educational purposes only and does not constitute legal advice. Consult a qualified attorney for advice on your specific situation.
Detailed Answer
In Massachusetts, simply paying property taxes does not by itself give you an ownership interest in the real estate. Property ownership is determined by the deed record and title chain, not by who pays the tax bill.
However, there are limited circumstances where paying property taxes can lead to rights against the property, primarily through tax lien and tax taking procedures:
- Tax Liens: When property taxes go unpaid, the municipality places a lien on the property under Massachusetts General Laws Chapter 60, Section 77 (MGL c.60 §77). This lien remains until the taxes, interest, and costs are paid.
- Tax Taking and Foreclosure: If the owner fails to redeem the property by paying all outstanding taxes and charges, the municipality may foreclose on the tax lien through a tax taking process under MGL c.60, Sections 64–65. After foreclosure, the municipality sells the property at auction. A purchaser at that sale may obtain a deed if redemption does not occur within one year (MGL c.60 §65).
- Redemption Rights: Even after a tax sale, the former owner or any party with an interest (including someone who paid the taxes) can redeem the property within one year by paying the full amount due plus interest and costs (MGL c.60 §63).
- Adverse Possession: Paying taxes alone does not create adverse possession rights. In Massachusetts, adverse possession requires open, continuous, exclusive, and hostile use of the land for at least 20 years under MGL c.260, Section 1 (MGL c.260 §1).
In summary, paying property taxes without owning the deed will not make you an owner. It may give you a claim for reimbursement or priority as a lienholder if you have a valid lien agreement with the owner, but it does not replace formal title transfer. To acquire ownership, you must either take title through a deed, a successful tax foreclosure purchase, or meet adverse possession requirements.
Helpful Hints
- Always verify the current owner on the Registry of Deeds before paying taxes on someone else’s property.
- If you plan to protect your payment, consider a written lien or agreement with the owner.
- Monitor municipal tax lien notices to understand foreclosure timelines.
- Consult an attorney before participating in a tax sale auction.
- Keep detailed records of all payments, correspondence, and notices related to the property.