Issuing Property Tax Bills

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.

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

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

• Fiscal Year 2023 Tax Bill Requirements: Quarterly Payment System (IGR2022-6) (PDF)

• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System (IGR2022-7) (PDF)
• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System with an Optional Preliminary Bill (IGR2022-8) (PDF)
• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System with an Annual Preliminary Bill (IGR2022-9) (PDF)
• Property Tax Billing and Billing Schedules (Video)

Exemptions

• Exempt Property and Accounts (Video)
• Fiscal Year 2022 Clauses 41, 41B and 41C Exemption Eligibility Determination: Social Security Deduction (IGR2022-5) (PDF)
• Fiscal Year 2022 Cost of Living Adjustments to Exemptions (IGR2022-4) (PDF)
• Individual and Unincorporated Entity Exemptions (Video)
• Property Tax Exemption for Paraplegic and Blind Veterans Under Clause 22F (IGR2017-1) (PDF)
• 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 (IGR2017-1) (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)