Author: Municipal Finance Legal Guidance
This Ask DLS features frequently asked questions concerning municipal liens. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
What is a lien?
A lien is an encumbrance on specific real estate to secure payment of a debt or obligation.
How are municipal liens created?
Municipal liens are created in one of two ways:
- Operation of Law: The real estate tax lien arises automatically by operation of law each January 1 assessment date and is a very effective tool for the collection of real estate taxes. G.L. c. 60, § 37.
- Recorded Instrument: The real estate tax lien arises upon recording a lien statement.
What liens arise out of operation of law?
Examples of liens that arise out of operation of law include:
- Water
- Sewer
- Light Plant
- Solid Waste charges
For the municipality or district to have liens on the above, they must accept certain statutes, record a certificate of acceptance and meet other requirements.
What liens arise with a recorded instrument?
Examples of liens that arise upon recording a lien statement include:
- Betterments
- Special Assessments
- Demolition charges
- 40U Fines
- Municipal Charges
Where can you find more information on the different types of municipal liens?
To find general information on municipal liens, please refer to Local Tax Collectors Frequently Asked Questions – Municipal Lien FAQs.
To find more information on water, sewer, and electric light liens, please refer to IGR-2021-13, Extraterritorial Sewer Liens and Duration of Municipal Water, Sewer and Electric Light Liens.
To find more information on solid waste liens, please refer to Ask DLS – Municipal Charges.
To find more information on betterment and special assessment liens, please refer to IGR-2021-1, Betterments and Special Assessments Assessment and Collection Procedures.
To find more information on demolition liens, please refer to IGR-2021-14, Demolition Charges and Liens.
To find general information on 40U, please refer to Ask DLS: Collection Procedures for Certain Unpaid Municipal Violation Fines.
To find general information on municipal charges collection, please refer to Ask DLS: Municipal Charges Collection.
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City & Town is brought to you by:
Editor: Dan Bertrand
Editorial Board: Tracy Callahan, Sean Cronin, Janie Dretler, Emily Izzo, Christopher Ketchen, Paula King, Jen McAllister, Jessica Sizer and Tony Rassias
| Date published: | April 2, 2026 |
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