The role of the collector in municipal finance

Learn how the municipal collector contributes to the financial stability of Massachusetts communities.

The municipal collector is responsible for printing and mailing property tax bills, handling cash receipts and collections, and issuing refunds for over payments. In some communities, the collector receives and processes all payments due the municipality, such as water or sewer bills, liens and betterments, and payments for code violations. The role of collector can sometimes be combined with that of the treasurer. Learn more about the role of the collector by reviewing the resources below. 

Overview of responsibilities

• Statutory Responsibilities of the Collector

Procedures and best practices

• Reconciling Cash and Receivables
• Revenue Turnover Workflow  (XLS)
• Splitting (Apportioning) Property Tax Between Multiple Owners (IGR2017-11)
• Year-End instructions from DLS to Collectors (PDF)

Motor vehicle excise

• DOR's Guide to Motor Vehicle Excise
• Frequently Asked Questions (FAQ): Motor Vehicle Excise
• How Motor Vehicle Excise is Assessed (Video)
• Motor Vehicle Excise: A Guide for Assessors (from Course 101) Handbook (PDF)
• Motor Vehicle Excise: A Guide for Assessors (from Course 101) Module (Video 101)
• Motor Vehicle Excise Abatements (Video)
• Motor Vehicle Excise Exemptions (Video)
• Motor Vehicle Excise Webinar (Video)
• Secretary of State’s Motor Vehicle Excise Information page

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

Other municipal funds

• Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14)
• Insurance and Restitution Proceeds (LFO2018-2) (PDF)
• LFO 2022-3 Transportation Network Company Per-ride Assessment Distribution