Memorandum  Instructions to litigants re: calculation of finding amount in each case

Date:	08/05/2025
Organization:	Land Court
Referenced Sources:	G.L. c. 60, §§ 62 and 68, as amended by St. 2024, c. 140, § 88 and St. 2025, c. 14, §§ 24 and 87

Memo

In advance of the Tax Lien Motion and Request for Hearing date, and no later than Tuesday of the scheduled hearing week, Plaintiff must eFile with the court and serve on the Defendant(s) an updated principal and interest balance of the tax title account. 

The calculation must set forth the taxes owed, and statutory interest accrued on the amount owed pursuant to G.L. c. 60, §§ 62 and 68, as amended by St. 2024, c. 140, § 88, effective November 1, 2024, and St. 2025, c. 14, §§ 24 and 87, effective August 5, 2025. The calculation is made by adding the following amounts:

1. The original sum of the tax taking (which includes original costs); plus
2. Interest accruing on the original sum, from the date of the tax taking at the rate of 8% per annum if the land was taken on or after November 1, 2024, or at the rate of 16% per annum if the land was taken before November 1, 2024, pursuant to G.L. c. 60, §§ 62 and 68, as amended by St. 2024, c. 140, § 88; St. 2025, c. 14, §§ 24 and 87; plus
3. Subsequent taxes certified to the tax title account pursuant to G.L. c. 60, § 61; plus
4. Subsequent costs added to the tax title account; plus
5. Interest accruing on the subsequent sum (subsequent taxes plus subsequent costs), from the date of certification by the collector to the treasurer at the rate of 8% per annum if the land was taken on or after November 1, 2024, or at the rate of 16% per annum if the land was taken before November 1, 2024, pursuant to G.L. c. 60, §§ 62 and 68, as amended by St. 2024, c. 140, § 88; St. 2025, c. 14, §§ 24 and 87.

The court will not proceed with the scheduled date if the calculation is not provided in advance. Any objection to computing the finding amount in the manner set forth in this notice is waived if not filed and served by the date set for submission of the Plaintiff’s calculation in accordance with this notice.