An Act relative to the surplus from a tax title sale

This bill modifies Massachusetts law to allow homeowners who lose their property to tax sales to keep any leftover money from the sale. Currently, after a property is sold to recover unpaid taxes, any remaining funds are typically retained by the state. The new provision ensures that the original taxpayer or their heirs receive the surplus amount once all costs, taxes, and interest are paid. This change directly affects individuals facing tax title sales by guaranteeing they are reimbursed for any excess funds generated by the transaction.