Massachusetts Agencies

Easements: Tax Takings

Real Estate Taxes and Municipal Charges

The statute (G.L.c. 60, §45) makes no distinction as to easements[1] created before or after the lien for taxes which is thereafter foreclosed. As a matter of fact, the legislature was careful in its selection of language when it drafted the statute to provide that "the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to . . . all easements . . . lawfully existing . . . when so conveyed." (Emphasis added).

Note that if a tax lien arises before the easement is created that the foreclosure of the tax lien will wipe out the servitude. That's why one must search the appurtenant rights before insuring them (but is not required thereafter to be the guardian of the municipality and make provision for the payment of the taxes on the servient estate).

1 I equate easements with rights of way.