Explanation of Tax Bills

The calculation of tax bills are done by the Assessor’s office. Once calculated, the Assessor’s commit the bills to the Tax Collector’s office for collection. Since the Tax Collector’s office is not involved in the assessment process, our office is not able to provide tax relief. All tax abatements and exemptions must be granted by the Assessor’s office.

Preliminary Tax Bills: The 1st and 2nd quarter tax bills are called Preliminary Bills and are based on each property’s previous fiscal year taxes including betterments, liens and assessments. These are estimated bills only.

Actual Tax Bills: The 3rd and 4th quarter tax bills are called Actual Tax Bills. These bills are calculated by multiplying the assessed value of each property by the new tax rate, (set at Fall Town Meeting), minus any preliminary tax payments.

Betterments/Sewer Liens: Betterment and lien charges are assessed annually in the 3rd quarter bill. As per Massachusetts General Law, betterments and liens are considered part of your real estate tax and previous fiscal year betterment/lien payments must be included in preliminary tax calculations. Betterments and liens can affect your monthly mortgage escrow payments. Taxpayers should contact their mortgage company directly for information on their particular situation.

Late Payments: Per Massachusetts General Law, interest is charged at the rate of 14% per annum. There is NO grace period with real estate and personal property taxes. Interest is accrued beginning at midnight on each due date. Payments are considered made when received by the Tax Collector – not postmarked.

Receipts: To receive a receipt when paying by mail, include a stamped, self-addressed envelope with your payment. Bring your entire bill with you when paying in person.

Abatements: Please contact the Assessor's office for more information or an application.

Exemptions: Certain property owners may qualify for an exemption on their real estate taxes. Please contact the Assessor's office for more information or an application.