Collecting taxes and other municipal revenue

Primary responsibility of the collector.

Because a community’s financial success depends on effectively bringing in the revenues needed to fund its operating budget each year, it is essential that the collector establish and maintain reliable recordkeeping systems and enforce collections timely. These resources are can assist with the execution of a systematic collections process and the establishment a clear policy to guide pursuit of delinquent accounts.

Who is involved with this process

• Statutory Responsibilities of the Collector
• The Role and Responsibilities of the Treasurer
• The Role of the Finance Director

Abatements

• Appeal Procedures (Video)
• Appealing Assessors’ Decisions on Abatements (Video)
• Applications to Assessors for Abatement (Video)
• Overview and Definitions (Property Tax Abatements) (Video)
• Procedures for Granting or Denying Abatements (Video)

Revised assessments

• Revised and Omitted Assessments (Video)

DLS publications

• Assessment and Waiver of Penalties Imposed for Dishonored Payments (BUL2017-4B)
• Cash Flow Forecasting and Short-Term Borrowing
• Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14)
• Insurance and Restitution Proceeds (LFO2018-2)
• Year-End instructions from DLS to Collectors (PDF)

Tax Title Legal Guidance

• BUL 2025-06 Recent Legislation: Section 87 of Chapter 14 of the Acts of 2025 - Tax Title Interest Rate
• BUL 2025-08 Tax Title Reform: Interest on Reassessments and Posting Requirement
• LFO 2025-01 Tax Title: How To Handle Foreclosure Decrees Received Prior To November 1, 2024 and Other Issues Related to Tax Title Changes in Chapter 140 of the Acts of 2024 (“Act”)
• BUL 2024-06 Recent Legislation Chapter 140 of the Acts of 2024 Tax Title Reform
• BUL 2023-05 Tax Title Foreclosure Surplus Proceeds

Tools

• Revenue Turnover Workflow (XLS)