To sell a house in Massachusetts, you price it from recent comparable sales, prepare it, list it, and collect the paperwork the state requires along the way. That paperwork includes a smoke and carbon monoxide certificate from your local fire department, a lead paint notification if the home was built before 1978, a home inspection disclosure, and a Title 5 septic inspection if you aren’t on town sewer. Once you accept an offer, you and the buyer sign a Purchase and Sale agreement (the P&S) that your attorney negotiates. At closing, attorneys handle the deed, the mortgage payoff and the deed excise tax.
At a glance
- Smoke and CO certificate
- Required
- From your local fire department
- Lead paint notification
- Before the P&S
- For homes built before 1978
- Title 5 inspection
- Within two years
- Before the sale, if you aren’t on town sewer
- Capital gains exclusion
- Up to $250,000
- Or up to $500,000 on a joint return
- Deed excise tax
- Paid by the seller
- The person who makes or signs the deed
- Form NRW
- $1,000,000 or more
- For closings on or after November 1, 2025
The rest of this guide goes through each stage, focusing on what’s different in Massachusetts.
Step 1: Price it from evidence
Buyers and their agents compare your home against recent closed sales, not against list prices or what you paid. A useful pricing conversation looks at:
- Closed sales of similar homes nearby, ideally within the past few months, adjusted for size, condition, layout and floor (for condos).
- Features that move value in Greater Boston: parking (deeded, assigned or street), outdoor space, in-unit laundry, natural light, transit access and condo fees.
- Active and pending competition. Buyers will tour those homes the same weekend they tour yours.
- Timing. Rental-heavy areas of Boston follow a September 1 lease cycle, which affects when investor buyers and tenant-occupied sales come to market.
For a starting point, request a free home valuation. Expect a range with reasoning behind it, not a single flattering number.
Step 2: Line up an attorney and your documents early
Massachusetts closings are run by attorneys. The state’s highest court has held that a residential closing with a mortgage lender requires the substantive participation of an attorney for that lender (Trial Court Law Libraries). Most sellers also hire their own attorney to review the offer, negotiate the P&S, prepare the deed and clear any title issues.
Pull these together before you list:
Documents to gather before you list
- Your deed and the plot plan or survey, if you have one
- Mortgage and home equity line details for the payoff
- Building permits and final sign-offs for renovations (open permits can delay a closing)
- Utility, heating fuel and tax bills
- Any lead inspection reports, letters of compliance or interim control
- For a condo, the master deed, bylaws, rules, budget and insurance certificate. Buyers will ask for them.
- Any prior Title 5 report and septic pumping records
Step 3: Prepare the home
Fix the things an inspector will write up and a buyer will fixate on: leaks, missing handrails, inoperable windows, a dated electrical panel. After that, focus on clean, decluttered and well lit. A pre-listing inspection is optional, but it can turn up surprises while you still have time to deal with them.
Step 4: Know your required disclosures
Massachusetts doesn’t use one catch-all seller disclosure form. Instead it requires specific notices, and it expects you not to mislead anyone.
Home inspection disclosure (all 1–4 unit homes and condos)
Parties can still agree to reasonable repair-cost thresholds or limits on deposit refunds tied to the inspection. If a broker fails to provide the disclosure, the regulation treats it as an unfair or deceptive practice under Chapter 93A. A few transfers are exempt, including sales between relatives, foreclosures, and some sales of new homes not yet substantially complete that come with a one-year warranty.
Lead paint notification (homes built before 1978)
Before signing a P&S, sellers of pre-1978 homes must give the buyer the Property Transfer Lead Paint Notification. You also have to:
- Provide copies of any lead inspection reports, risk assessments, and letters of compliance or interim control.
- Tell the buyer anything you know about lead in the home.
- Have both of you sign the certification page.
The buyer must also be told that if a child under 6 will live in the home, the new owner has to delead it or bring it under interim control within 90 days of taking title. Under the federal disclosure rule, you must also give the buyer a 10-day opportunity for a lead inspection or risk assessment, which you can lengthen or shorten by written agreement and which the buyer can waive in writing. Sellers who don’t comply can face civil penalties under state law and civil and criminal penalties under federal law.
Title 5 septic inspection (homes not on sewer)
Many towns outside Boston rely on private septic systems.
Who pays for the inspection and any repairs is negotiated between buyer and seller. A failed system generally has to be upgraded within two years.
What you don’t have to volunteer, and what you can’t hide
Massachusetts law (c.93, §114) says the fact or suspicion that a property is “psychologically impacted” isn’t a material fact sellers and brokers must disclose. The statute’s examples include an occupant’s illness that is very unlikely to spread by living in the home, a felony, suicide or homicide on the property, and claimed paranormal activity. The law doesn’t permit a misrepresentation or false statement about it, though. More broadly, don’t misrepresent the condition of the home, and talk with your attorney about how to handle known defects.
Step 5: Review offers and negotiate the P&S
Massachusetts uses a two-stage contract. The buyer signs an offer to purchase with an initial deposit. Once you accept it, the attorneys negotiate the Purchase and Sale agreement, which usually comes with a larger deposit held in escrow. For how buyers put offers together, see making an offer in Massachusetts.
Compare offers on more than price:
| Term | What to look at |
|---|---|
| Financing | Loan type, down payment, pre-approval strength, mortgage contingency date |
| Inspection | Timeline and any agreed repair threshold (no waiver demands) |
| Deposit | Amount and when it’s paid |
| Appraisal | Whether the buyer can cover a gap if the appraisal comes in low |
| Dates | P&S signing, mortgage commitment, closing, and any rent-back you need |
| Other contingencies | Sale of the buyer’s home, condo document review |
Your broker must present every offer to you. By law, your listing broker owes you loyalty and confidentiality (Board of Registration). Remember that any promise you make about the property or what’s included must be written into the P&S.
Step 6: Get ready for closing
Between the P&S and closing:
Between the P&S and closing
- Smoke and CO certificate. Call your fire department to schedule the inspection as soon as you have a closing date. The certificate of compliance is required for the sale (MGL c.148, §26F and §26F½), and the fire department charges a fee.
- Condo 6(d) certificate. If you’re selling a condo, request the statement of unpaid charges from your association early. The association has ten business days to provide it. See buying a condo in Boston for what it does.
- Payoffs and title. Your attorney orders payoff statements and clears old mortgages, liens or estate issues.
- Final readings. Arrange final water and utility readings, and confirm any agreed repairs are done before the buyer’s walk-through.
- Sales of $1 million or more. For closings on or after November 1, 2025, the closing agent files a Form NRW with the Department of Revenue for every sale with a gross price of $1,000,000 or more. Each seller gives the agent a Transferor’s Certification on or before closing. Full-year Massachusetts residents are exempt from the withholding itself if they provide the certification. Nonresident sellers may have tax withheld from their proceeds, generally 4% of the gross sales price unless they elect DOR’s alternative calculation based on estimated gain. The agent files Form NRW within 10 days of closing.
Step 7: Closing and the deed excise tax
At closing you sign the deed, the buyer’s lender funds the loan, and your proceeds are paid out after the mortgage payoff, broker commission, attorney fees and the deed excise tax. Chapter 64D says the tax is paid by the person who makes or signs the deed (c.64D, §2), which in a sale is the seller. See the Massachusetts deed excise tax page for the rate and how it’s calculated. The closing costs guide covers the rest.
Capital gains: the basics
If your home has gone up in value, you may owe tax on the gain, but most homeowners can exclude a large part of it. According to the IRS, you may exclude up to $250,000 of gain on the sale of your main home, or up to $500,000 on a joint return, if you meet both the ownership test and the use test. Generally, that means you owned the home and lived in it as your main home for at least 24 months of the five years before the sale. You generally can’t use the exclusion if you used it for another home sale in the prior two years. You must report the sale if you get a Form 1099-S or can’t exclude the full gain. IRS Publication 523 covers partial exclusions, rental or home office use, and the exceptions.
Massachusetts generally lets you exclude the same portion of the gain that you can exclude federally under IRC §121 (DOR TIR 02-21), but taxable gain on a high-value sale can interact with the state’s surtax. Talk to a tax advisor before you list, especially if the home was ever rented, inherited, or owned by only one spouse.
Common mistakes
This guide is general information, not legal or tax advice. Confirm the specifics of your sale with a Massachusetts real estate attorney and a tax advisor.
Thinking about selling? The Pettengill Group can walk you through pricing and timing for your home. Start with a free home valuation or reach out. If you’re buying your next home at the same time, see moving to Boston or our neighborhood guides.