Overview
For these Tax Lien (TL) foreclosure cases, the Land Court will use a “tiered citation” approach in processing cases. Citation is the stage of the case when the court sends formal notice (a citation) to interested parties informing them that a tax lien foreclosure case has been filed. The citation requires parties with an interest in the property to file an Answer to the case and informs them that failure to answer or redeem their property (by paying the amount owed) may result in a final judgment of foreclosure.
Under the tiered citation process, the court sends notice in multiple phases to individuals or entities with potential redemption rights, such as current owners, mortgage holders, and lienholders.
In the initial phase, or “first tier,” the court issues notices to parties identified in the complaint, if their addresses are listed. Then, in the “second tier” phase, plaintiff must provide the court with any additional contact information for all interested parties by eFiling a completed Tax Lien Plaintiff Certifications form. Upon verification of this information, the court issues further notices.
If service is not successfully completed during these two phases, plaintiff may seek alternative methods of service.
General information
As of September 3, 2024, the Land Court is using a tiered citation process for Tax Lien (TL) foreclosure cases. In connection with the tiered citation procedures, plaintiffs are required to complete and file a new Tax Lien Plaintiff Certifications form (available at Land Court forms). For more information, please refer to the Frequently Asked Questions (FAQs) included below.
Frequently asked questions (FAQs)
Below are a set of FAQs to provide guidance to plaintiffs on the court’s approach to tiered citation in TL cases.
When will tiered citation be implemented and in which cases does it apply?
The court will implement tiered citation and the new Tax Lien Plaintiff Certifications form in Tax Lien (TL) foreclosure cases beginning on September 3, 2024. The new procedures will apply to all new TL cases filed and to any pending TL cases where citation has not concluded.
Why is the court implementing tiered citation in Tax Lien (TL) cases?
The Land Court’s implementation of tiered citation in Tax Lien foreclosure cases provides earlier notification to interested parties, improves case processing, conserves judicial resources, and encourages early resolution.
By prioritizing notification to known parties in the first tier, the court aims to encourage early discussions regarding repayment or redemption, potentially avoiding the need for further court proceedings or added legal expenses. Parties may resolve their matter out of court and file a Notice of Payment Agreement or withdraw the case at any time, without proceeding to second-tier citation.
Additionally, plaintiffs gain greater control over case progression. For cases that are not resolved in the first tier or that have complex title issues, plaintiffs may file the Tax Lien Plaintiff Certifications form (available at Land Court forms), providing information to the court necessary to complete the second-tier citation phase. This enables the court to focus its limited resources on cases that require court involvement, and which are not in active settlement discussions. The form consolidates information from the most common sources needed to identify interested parties and complete citation. This reduces the need for repetitive court reviews and checklists, saving time and effort.
What can I expect when tiered citation is first implemented?
During the initial period following implementation of tiered citation on September 3, 2024, plaintiff can expect to receive a high volume of “Notices of First-Tier Citation Complete” as the court transitions to the new process for all new and pending TL cases.
Must I still submit a “Pre-Filing Checklist” at the outset of the case?
No. The tiered citation procedure replaces and supersedes the requirement to submit a Pre-Filing Checklist per the April 26, 2021 Memo of the Recorder.
If I previously submitted a “Pre-Filing Checklist” per the April 26, 2021 Memo of the Recorder, must I still submit the Tax Lien Plaintiff Certifications form?
For pending cases where the citation process has not concluded, plaintiff may receive a “Notice of First-Tier Citation Complete” from the court, even if plaintiff has submitted a 2021 Pre-Filing Checklist. Upon receipt of this notice, plaintiffs must eFile the completed Tax Lien Plaintiff Certifications form (available at Land Court forms) with supporting documentation to advance the case to the second-tier citation phase (assuming that settlement discussions are not underway and the case is ready to proceed to legal review).
The Court acknowledges the added burden this may impose on some plaintiffs with cases in progress and appreciates the bar’s cooperation as we implement and transition to this new process and establish consistent docket records. Given the substantial overlap of information required by the Tax Lien Plaintiff Certifications form and the 2021 Pre-Filing Checklist, plaintiffs should encounter minimal difficulty in fulfilling this requirement.
For cases where the citation process has concluded prior to this implementation, no further action is required.
When will the court initiate first-tier citation?
The first-tier citation phase begins after the title examination report is filed. In this phase, court staff will use the contact information provided within the complaint to issue citations to defendants in accordance with General Laws Chapter 60, § 66. To ensure timely and effective service, plaintiffs must provide the most accurate names and addresses in the complaint itself. Court staff will not look beyond the complaint during this initial phase.
Why does the Court wait for the title examination report before initiating first-tier citation?
The first tier of citation follows the filing of the title examination report, as required by General Laws Chapter 60, § 66. While the title examination report is not consulted during the first tier, adhering to this statutory sequence ensures procedural consistency. Given the expedited nature of the title examination process, with reports typically completed within 60 days of referral, there will be minimal delay in initiating first-tier citation. To increase the likelihood of successful first-tier citation, plaintiffs should verify and provide the most accurate contact information for all parties named in the complaint.
When should I submit the Tax Lien Plaintiff Certifications form?
The Tax Lien Plaintiff Certifications form (available at https://www.mass.gov/lists/land-court-forms) should be eFiled with supporting documentation after receiving a “Notice of First-Tier Citation Complete” from the court. This notice indicates that the court has concluded the initial phase of citation.
Plaintiffs are encouraged to exercise discretion in advancing their case to the second-tier citation phase. If active negotiations for redemption or payment agreements are underway, or if foreclosure is not the intended outcome, plaintiffs should not advance their case to the second tier. This will conserve court resources and minimize unnecessary legal costs.
When will the court initiate second-tier citation?
To move the case to the second-tier citation phase, plaintiffs must complete and eFile the Tax Lien Plaintiff Certifications form (available at Land Court forms) along with all supporting information. This form requires plaintiff to certify several key points of information necessary for the court’s attorney title examiners to review the case and ensure that all owners and interested parties are identified and notified. If any information required to be certified on the form requires clarification or supplementation, plaintiff must attach documentation or provide a clear explanation to the court.
What happens if I file a motion to amend the complaint, a request for citation by deputy sheriff, or a request for publication?
Following its issuance of the “Notice of First-Tier Citation Complete,” the court suspends further citation activities until the completed Tax Lien Plaintiff Certifications form and accompanying documentation is received. Filing a motion to amend the complaint, requesting citation by deputy sheriff, or initiating other actions prior to submitting the form and required materials will not advance the case to the second-tier citation phase. All such filings and requests will be held and consolidated for review pending receipt of the completed Tax Lien Plaintiff Certifications form.
What if I enter into a payment agreement with a defendant?
If plaintiff enters into a payment agreement or arrangement with a defendant at any time, plaintiff must promptly notify the court by eFiling a Notice of Payment Agreement. This will prevent unnecessary court action. Once the payment agreement is satisfied, plaintiff must withdraw the case. If a default occurs, plaintiff must notify the court of such default before the case may be returned to active status on the court’s docket.
What if a defendant files an Answer before the court has completed the citation stage of the case?
Once an Answer is filed in the case, the parties may engage in settlement negotiations at any time. If a settlement is reached, plaintiff must eFile a Notice of Payment Agreement or withdraw the case, as appropriate.
If the parties cannot reach a settlement, either party may request a finding pursuant to General Laws Chapter 60, § 68, consistent with current practice. Before seeking a foreclosure judgment, plaintiff must advance the case to the second tier of citation to ensure notification of all parties with redemption rights.