Most cities in towns in my area sent out numerous warning letters & publish a list of tax delinquents in the paper before they actually auction them off. I know of some that took over 4 years to happen & others that took about a year. As others have said you should call the local tax collector's office to find out how far into the process your Mom's property is.
When a Massachusetts homeowner doesn’t keep up with the property taxes, the tax collector may sell the home to satisfy the tax debt. Alternatively, the city or town may "take" the property rather than holding a sale.
The purchaser from the tax sale, or the city or town in the case of a taking, must then foreclose the homeowner’s right to redeem to get free and clear ownership of property. (Mass. Gen. Laws ch. 60, § 64).
Allan, the fees, interest & associated costs that get added to the property's lien add up real quick. IMO the sooner you contact the tax collector the better. You might even be able to set up some kind of payment plan.
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