Issuing Property Tax Bills

Once the tax rate is set, tax bills can be issued to residents.

Mailing tax bills in a timely manner are key to successful financial operations. Late tax billing jeopardizes the municipality’s cash flow and may result in the added expense of borrowing in anticipation of revenue and the loss of investment income on property tax collections. These resources detail the different steps in the tax billing process and the different tax billing schedules in place in cities and towns across the Commonwealth.

Who is involved with this process

• Assessors as Municipal Finance Officers (Video 101)
• Assessors as Public Officials (Video 101)
• Role and Responsibilities of the Collector (PDF)
• The Role and Responsibilities of an Assessor (PDF)
• The Role and Responsibilities of the Treasurer  (PDF)
• The Role of a Finance Director (PDF)

 

---

Billing schedules

• IGR 2024-8 Fiscal Year 2025 Tax Bills Quarterly Payment System (PDF)

• IGR 2024-9 Fiscal Year 2025 Tax Bills Semi-Annual Payment System (PDF)

• IGR 2024-10 Fiscal Year 2025 Tax Bills Semi-Annual Payment System – Annual Preliminary Bills (PDF)

• IGR 2024-11 Fiscal Year 2025 Tax Bills Semi-Annual Payment System – Optional Preliminary Bills (PDF)

• Property Tax Billing and Billing Schedules (Video)

Exemptions

• Exempt Property and Accounts (Video)
• IGR 2024-7 Social Security Deduction for Fiscal Year 2025 (PDF)
• IGR 2024-6 Optional Cost of Living Adjustment For Fiscal Year 2025 Exemptions (PDF)
• Individual and Unincorporated Entity Exemptions (Video)
• Parapalegic and Blind veterans under clause 22F (IGR 2017-19)
• Property Tax Exemption for Seniors Under Clause 41C½ (IGR2017-12) (PDF)
• Property Tax Exemption for Surviving Spouses of Active Duty Personnel and Veterans Under Clause 22D (IGR2017-18) (PDF)
• Property Tax Exemptions for Organizations: Frequently Asked Questions (PDF)
• Property Tax Exemptions Handbook (PDF)
• Property Tax Exemptions Module (Video 101)

Personal property

• Tax Administration of Personal Property (Video)

Other DLS guidance

• Local Option For Making Small Property Tax Bills Payable in One Installment (IGR2017-9) (PDF)
• Local Tax Collections FAQ (PDF)
• Property Value Recertification and Tax Rate Target Dates (BUL2019-2) (PDF)
• Revised Procedure: When a Real Estate Tax Lien is Continued (BUL2017-3) (PDF)
• Splitting (Apportioning) Property Tax Between Multiple Owners (IGR2017-11) (PDF)
• The Importance of Collections Enforcement (PDF)