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Why is my Real Estate and/or Personal Property tax bill still in the former owners/ name? I did not receive a tax bill, why should I have to pay late charges? I don't think that my tax bill is accurate-what should I do? Why was I charged interest and fees on my Real Estate and/or Personal Property tax bill? Why is North Brookfield billing me for excise tax? I received an excise tax bill for a car I no longer own-how do I get an adjustment on this bill ? What personal property is subject to local taxation? To Whom is Personal Property assessed?
You can pay your tax in one of four ways.
Why is my Real Estate and/or Personal Property tax bill in the former owners' name? Massachusetts general law requires that the property tax bill must be sent to the owner of record as of January 1st of the previous year. This means if your deed was recorded after January 1, 2011, the fiscal year 2012 (July 1st through June 30th) tax bill would be in the former owner's name since they were the owner of record as of January 1st, 2011. In many cases this bill will be sent or forwarded to the former owner if an in-care-of has not been added to the tax bill. Please make sure the Assessor's Office has your correct mailing address.
I did not receive a tax bill, why should I have to pay late charges? You should retrieve a copy of your tax bill at the Collector's office to avoid late payment penalties. Massachusetts law states that the failure to receive a tax bill does not invalidate the tax, nor does it invalidate the proceedings for collection which includes late charges.
I don't think that my tax bill is accurate - what should I do? You have 30 days from the date of issue of the first Actual Real Estate tax bill and/or Personal Property tax bill to file for an abatement (usually February 1st) with the Board of Assessors.
You have 30 days from the date of issue of an excise tax bill to pay the tax without penalty.
You can file for an abatement of an excise tax with the Board of Assessor's within three years after the excise was due or within one year after the excise was paid, whichever is later.
The Tax Collector cannot change or adjust your tax bill.
You should pay the tax bill on time to avoid late fees and additional charges.
Any adjustment of the tax would be refunded to you.
Why was I charged interest and fees on my Real Estate and/or Property tax?
Interest will be charged at 14% per annum from the date of issue to the date paid on any Real Estate or Personal Property tax not received in the Collector's office by the due date.
Per Massachusetts law, postmarks are not acceptable (the legal verbiage is clearly written in the center of your tax bill as required by law.
After the fourth quarter due date (May 1st), any outstanding balance will be demanded. A demand fee of $30.00 (MGL Ch. 60:15) will be added.
Continued failure to pay in full will result in the securing of a tax lien on the property known as a tax taking.
The final resolution would be foreclosure.
Failure to receive your tax will not stay the collection.
If taxes are not paid current in North Brookfield you can be denied a permit from various Boards within the town until such time as your taxes are brought current.
You must make sure the Assessor's have your correct mailing information.
Why is North Brookfield billing me for excise tax?
The excise on any particular vehicle is to be assessed at the place where that vehicle is principally kept, i.e., garaged (MGL Ch 60A, S6).
I received an excise tax on a car I no longer own - how do I get an adjustment on this bill?
You must pay the excise tax in full by the due date.
If you are entitled to an abatement, you will receive a refund check after the abatement application has been submitted by you and approved by the Board of Assessors.
This can take up to 90 days.
Please contact the Assessor's office for abatement information at (508)867-0209.
Please contact our Deputy Collector, Jeffery & Jeffery at (413)967-9941. Once payment has been received, your account will be cleared at the Registry of Motor Vehicles so you may renew.
What personal property is subject to local taxation?
All personal property situated in the commonwealth is subject to tax, unless specifically exempt by law. (See Massachusetts GL ch. 59 s 2.) Property is situated in a particular city or town in the commonwealth if it is present on January 1st with the owner's intention that it remain with some of permanence.
Property that is frequently moved from place to place or intended for use temporarily at different places is considered situated where the owner is an inhabitant or has a principal place of business (if the property is business personal property).
A primary example of exempt property involves household furnishings and effects. Such household personal property at a persons domiclile (primary residence) is expressly exempt from personal property tax (MGL Ch 59. s5, cl 20).
This exemption does not apply to such property located at a second home.
To whom is personal property tax assessed?
The owner of the property as of January 1st preceding the fiscal year is generally the person assessed the tax, under (MGL Ch 59 s 18 & 18 first)
In the case of machinery or tangible personal property leased for profit, the tax may also be assessed to the person in possession, under (MGL Ch 59 s18 second).
Personal property of a deceased person may be assessed to the estate or executor (MGL Ch 59 s 18 third).
Jointly owned property may be assessed to one or more of the owners (MGL Ch 59 s 18 fourth).
Partnership property is assessed in the partnership name (MGL Ch 59 s 18 sixth)
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