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 (PDF)

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Procedures and best practices

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

Tax takings

• Assessment and Waiver of Penalties Imposed for Dishonored Payments (BUL2017-4B)  (PDF)
• 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)

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

Other municipal funds

• Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14) (PDF)
• Insurance and Restitution Proceeds (LFO2018-2) (PDF)

• LFO 2022-3 Transportation Network Company Per-ride Assessment Distribution (PDF)