According to First American CoreLogic, Massachusetts has 1,390,757 single-family home mortgages of which 144,168 are upside down mortgages (negative equity morgages) and 196,088 are near negative equity mortgages.
In the U.S. more than 7.5 million single-family homes are worth less than their mortgages, and another 2.1 mortgages are very close to being upside down.
Click on the link download spreadsheet.