Personal Property Tax
Personal Property is defined as
The contents of a business (machinery, equipment, etc.) and property that fits in a summer home (furnishings, etc.) and are due to be paid on: February 01 and May 01.
- Personal Property “Actual” Tax bills are mailed once a year by the first week in January. The bill contains two remittance vouchers (the third and fourth quarter vouchers) the 3rd quarter voucher is due by February 01, and the 4th quarter voucher is due by May 01. The voucher portion in the middle is for Taxpayer to keep for their records.
- The bills are based upon assessments as of Jan. 01 of the previous year. The Fiscal Year Personal Property bill is calculated commencing July 01, ending on June 30, of the current year on the described property. The bill contains the assessed value of your Personal Property and the tax rate established for the fiscal year by the Assessors.
- The calculation of tax bills is done by the Assessors Office. Once calculated, the Assessors commit the bills to the Tax Collector’s office for collection. Since the Tax Collector’s office is not involved in the assessment process, our office is not able to provide tax relief. All Tax Abatements and Exemptions must be granted by the Assessors office.
Late Payments
Per Massachusetts General Law, interest is charged at the rate of 14% per annum.
- There is NO grace period with Real Estate and Personal Property Taxes. Interest is accrued beginning at midnight on each due date.
- Payments are considered made when received by the Tax Collector – not postmarked. Real Estate tax payments must be received in the Tax collector's office by 4:00p.m. on the due date.
- MA Gen. Law; Chapter 60, Section 3, failure to receive a bill does not affect the validity of the tax or any interest or fines incurred due to late payment(s). It is the responsibility of the taxpayer to secure his/her tax bill when one is not received.
- If you have any past due balances, then the payment made today will be applied first to past due interest and charges, then principal in accordance with Massachusetts General Law.
- Interest will not be waived if the online payment/Unibank website is inoperable for any reason.
- $30.00 Late/Demand Fee
Receipts
Bring your ENTIRE bill with you when paying in person, & your portion (taxpayers/top of bill) will be stamped.
Bring your ENTIRE bill with you when paying in person, & your portion (taxpayers/top of bill) will be stamped.
Paying by mail; include a stamped, self-addressed envelope with your payment to receive a receipt.
Abatements
Application for abatement does not stay collection of the tax. Should there be a delay in the granting of an abatement, it is wiser to pay the bill and receive a refund than to let the bill remain unpaid. Please contact the Board of Assessors at 978-597-1706 for more information or an application.
Application for abatement does not stay collection of the tax. Should there be a delay in the granting of an abatement, it is wiser to pay the bill and receive a refund than to let the bill remain unpaid. Please contact the Board of Assessors at 978-597-1706 for more information or an application.
Exemptions
Certain property owners may qualify for an exemption on their real estate taxes. Please contact the Assessors Office at 978-597-1706 for more information or an application.
Certain property owners may qualify for an exemption on their real estate taxes. Please contact the Assessors Office at 978-597-1706 for more information or an application.