Collecting taxes and other municipal revenue

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.

Primary responsibility of the collector.

Who is involved with this process

• Role and Responsibilities of the Collector (PDF)
• The Role and Responsibilities of the Treasurer (PDF)
• The Role of a Finance Director (PDF)

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Tax takings and liens

• Delinquent Real Estate Taxes: Tax Taking Process Webinar Recording (Video)
• Delinquent Real Estate Taxes: Tax Taking Process Webinar Slides (PDF)
• Revised Procedure: When a Real Estate Tax Lien is Continued (BUL2017-3) (PDF)

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)  (PDF)
• Cash Flow Forecasting and Short-Term Borrowing (PDF)
• Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14) (PDF)
• Insurance and Restitution Proceeds (LFO2018-2) (PDF)
• Local Tax Collections FAQ (PDF)
• The Importance of Collections Enforcement (PDF)
• Year-End instructions from DLS to Collectors (PDF)

Tools

• Revenue Turnover Workflow (XLS)
• Treasurer's Cash Flow Budget Tool (XLS)