Author: Bureau of Local Assessment
Each year, municipal assessors play a central role in preparing legally valid and equitable property tax bills in Massachusetts. Proper issuance of actual tax bills helps ensure compliance, taxpayer fairness, and reliable municipal revenue. Property taxes in Massachusetts are based on the assessed full and fair cash value of all taxable real and personal property in municipality. Municipalities establish a valuation roll each year listing the assessed value of each parcel; this list forms the base over which the total levy is spread.
Once values are established and the total levy approved by the municipality’s governing body, the assessor “commits” the tax list and issues a warrant to the tax collector. The actual tax bills are then issued based on that commitment. The Division of Local Services’ (DLS) “Issuing Property Tax Bills” guidance outlines the different billing schedules cities and towns may adopt (annual, semi-annual, quarterly), and emphasizes that final (actual) tax bills must reflect the approved levy and rate.
Many municipalities choose to issue preliminary (or estimated) bills early in the fiscal year based on the prior year’s tax, this allows taxpayers to make early payments. DLS guidance clarifies that these preliminary bills are not final. The “actual” bills — which establish the official tax liability — can only be sent after the assessments are approved, the levy is approved, the tax rate calculated, and the commitment is made.
Per the Department of Revenue (DOR) standards: actual property tax bills must comply with the form approved by the Commissioner of Revenue. At a minimum, the bill should clearly state the assessed owner, the assessed value of the property, the applicable tax rate, total tax due, and payment due dates among other items. Additional useful information includes instructions for payment, contact info for the tax collector, and reminders about exemption/abatement/deferral forms and deadlines. While DOR does not mandate a universal layout beyond the approved form, municipalities should ensure clarity and completeness to prevent confusion and to uphold taxpayer rights.
Good assessment practice under DOR DLS Bureau of Local Assessment supervision depends on maintaining an up-to-date valuation roll: accurate parcel descriptions, ownership, classification, and assessed values. With this as the base, the levy and tax rate are applied uniformly across all properties. DLS maintains a public “Property Tax Data and Statistics” repository, listing town-by-town assessed values, tax levies, and parcel counts. Municipal assessors should ensure their rolls align with the data submitted to DLS, and use that data to support equitable distribution of municipal tax burdens.
Issuing actual property tax bills in Massachusetts is a multistep, legally sensitive process — beginning with fair market valuations, proceeding through commitment and tax policy calculations, and culminating in correct billing and mailing. By strictly following DOR guidelines — maintaining accurate assessment rolls, distinguishing preliminary vs. actual bills, using the approved bill form, and coordinating with the tax collector — municipalities can ensure bills are legally valid, fairly calculated, and transparent to taxpayers. This, in turn, fosters public trust, facilitates timely tax collection, and upholds the equity and integrity of the municipal tax system.
We hope you found this information helpful. Local officials with questions related to this topic are welcome to contact the DLS Bureau of Local Assessment at bladata@dor.state.ma.us.
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Editor: Dan Bertrand
Editorial Board: Tracy Callahan, Sean Cronin, Janie Dretler, Jessica Ferry, Christopher Ketchen, Paula King, Jen McAllister, Brianna Ortiz and Tony Rassias
| Date published: | December 4, 2025 |
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