Each state will have it's own specific process for tax sales. You want to try googling "Massachusetts real estate tax lien". Maybe also include the words "sale" and/or "auction".
In Missouri, taxes are due Dec 31st for the current calendar year. They become delinquent on the 1st and fees begin to accrue. If not paid in full by around April, they begin "the process" of searching for legal owners/parties of interest with a Title search, then mailing out the required legal notices. The fees for these activates are added to the total due. Around the end of July/start of August, they publish "the list" of properties the are still delinquent. Investors start to look at properties. The owner can still pay the taxes at any time and the property will not be offered at auction.
On the 4th Monday of August, any properties with unpaid taxes are sold to the highest bidder. Then the owner has 1 years' time from the date of the sale to redeem the property by paying all taxes, fees, and interest due. In addition, the lien buyer must follow the legal process for notifying all interested parties that the property may be lost due to delinquent taxes. As long as all of this is done per the statutes, the lien buyer may then request a Collectors Deed for title to the property that will extinguish the owner's interest. In other words, they lose the house for the taxes (and fees, and interest, etc).
But again: EACH STATE is DIFFERENT. In many states, each COUNTY will do things a little differently, though they SHOULD align with state law. That said, the state law is somewhat vague in Missouri and probably in other states too. Plus the official in charge of the sale may or may not follow the process properly which may or may not invalidate the sale.
Sound confusing? It is! I recommend if you don't want to lose the property for the taxes or end up paying a ton of fees, then beg, borrow or steal (not really) the money and just pay up by Dec 31st or whenever the bill says it is due.
--107.216.xxx.xxx