This month's Ask DLS features frequently asked questions concerning electronic tax bills and submitting electronic abatement applications. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
Can property tax bills be issued electronically?
Yes. Property tax bills may be issued in an electronic form as set forth in G.L. c. 60, § 3A(b). The collector’s use of electronic billing or e-billing must be approved by the mayor or selectboard. The scope and duration of that approval may be decided locally. Any electronic billing option may be advertised using tax bill inserts. Additionally, taxpayer participation is optional. Taxpayers must agree to receive their property tax bills in an electronic form. Participation must be completely voluntary. No taxpayer may be required to receive an electronic bill.
Each taxpayer who wants to participate in the e-billing program must be informed and agree, in a written form, to the terms and conditions of the program. At a minimum, the program must require the taxpayer to:
a. Provide the collector, in the manner and by the date prescribed by the collector, with an accurate e-mail address for e-billing purposes;
b. Notify the collector, in the manner and by the date prescribed by the collector, of any change in e-mail address to be used for subsequent e-billing purposes;
c. Accept electronic billing as the sole means by which the collector is legally required to give notice of the taxpayer’s property tax obligations; and
d. Acknowledge any electronic bill issued to the e-mail address provided to the collector is a valid and properly issued property tax bill and failure to receive it does not alter the taxpayer’s legal obligation to make payments, or file abatement or exemption applications, on time.
Otherwise, taxpayers who prefer the paper format can continue to receive paper bills in the mail.
Are the form and content of the e-bills the same as the paper bills?
Yes. The form and content of e-bills must be the same as the mailed bills and must meet all requirements set forth in DLS annual guidelines for property tax bills. If sent electronically, the bill may be issued in the e-mail message, as an attachment to the e-mail, or a link in the e-mail that allows the taxpayer to obtain it.
Can residents electronically submit abatement applications?
Yes. Electronic abatement applications are permissible. There is no prohibition against filing an application by e-mail, as long as it meets all the other requirements of G.L. c. 59, § 59. Any application received after the close of business hours on the last day and hour for filing means that the application was not timely filed. As such, assessors should draft a written policy informing taxpayers of the abatement application procedures for taxpayers who file their applications online instead of usual procedures associated with dropping them off in a drop box. Such a policy could include, but is not limited to, the official e-mail address to send the application, the format of the application, the due date of the application, how to verify if the e-mail was received, that the application be on the applicable form prescribed by the Department of Revenue, etc.
Further, abatement applications can be submitted electronically with an electronic signature or e-signature. Electronic signatures are permitted pursuant to the Uniform Electronic Transactions Act (G.L. c. 110G) provided it can be verified that the signature was supplied or authorized by the person whose signature is required.
Is the deadline for submitting electronic abatement applications longer than the deadline for the paper applications?
No. As indicated above, the assessor has no legal authority to accept an e-mail abatement application received after the close of business hours (not by the end of the day) on or after the due date. If the assessors have their own e-mail address, they should direct applications to that address. If the application was e-mailed to a general municipal e-mail address instead, the application must be delivered to the assessors’ e-mail or office by the close of business on or before the application due date to be timely. Assessors should accept all applications submitted to them. To verify timely filing, assessors must date stamp all applications received in their office and note the delivery method, e.g., by hand, private delivery service, mail, FAX or e-mail.
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Editor: Dan Bertrand
Editorial Board: Marcia Bohinc, Linda Bradley, Sean Cronin, Emily Izzo and Tony Rassias
| Date published: | July 18, 2024 |
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