Statutes of Limitations for Liens in Massachusetts

A lien on real estate can be a useful tool for a property owner to, perhaps, facilitate the purchase or refinancing of one’s home, or they can be tools used by creditors or the government to secure payment of a claim and enforce collection. Regardless, with very limited exceptions, liens have expiration dates. Below are some of the more common types of liens and their corresponding statutes of limitations.

Mortgages – Expire five years after the stated maturity date on the mortgage, or if there is no stated maturity date, 35 years from the original date of the mortgage. May be extended by the recording of an extension, or the recording of an acknowledgment or affidavit by the mortgagee that the mortgage is not satisfied. Any extension, acknowledgement, or affidavit must be recorded before the initial expiration date. See G.L. c. 260 § 33.

Writs of Attachment and Writs of Execution – Expire six years and 90 days after they are recorded. May be extended by “bringing forward” the lien before the expiration. Successive extensions are allowed. See G.L. c. 223 § 114A and MA Title Standard No. 49 for attachments and G.L. c. 236 § 49A and MA Title Standard No. 47 for executions.

Liens under the Uniform Commercial Code – Expire five years after the filing date. May be extended by the filing of a UCC Continuation (form UCC-3) anytime during the 6 months preceding the expiration date. Successive continuations are allowed. See G.L. c 106 § 9-515.

Child Support Liens – The Department of Revenue’s Child Support Enforcement Division may obtain a lien for unpaid child support. These expire 10 years after the lien is perfected. See G.L. c. 119A § 6 and MA Title Standard No. 83.

Tax Liens:

• Federal Tax Liens – Expire 10 years after the date of assessment of the tax debt, regardless of when the lien is recorded. Liens may include multiple tax years and multiple assessment dates, therefore they can expire at different times for different tax years. See 26 U.S.C. § 6502 and MA Title Standard No. 54.
• Massachusetts Tax Liens – Same as federal tax liens, except they expire 10 years and 30 days after the assessment date. See G.L. c. 62C § 50(a) and MA Title Standard No. 55.
• Real Estate Tax Liens – No expiration. See G.L. c. 60 § 37A and MA Title Standard No. 18.
• Massachusetts Estate Tax Liens – Expire 10 years after the date of death, or sooner if conditions are met as set forth in MA Title Standard 24.3. See M.G.L. c 65C, §§ 14(a) and 6(a); MCA Form 32; and MA Title Standard No. 24.3.
• Federal Estate Tax Liens – Expire 10 years after the date of death, or sooner if conditions are met as set forth in MA Title Standard No. 3.