The Department of Revenue has received inquiries from many taxpayers about prepaying their local property taxes. In response, it has posted a notice on its website advising taxpayers of state law in that regard and to contact local officials for further information. You may find it helpful to point individuals with questions to this link.
Below you will find guidance on the procedures that apply to prepayments of property taxes under G.L. c. 60, § 19, that is those payments made before the assessors’ tax commitment to the collector.
- The assessors may authorize the collector to accept prepayments by means of a special warrant, State Tax Form 64B, the language for which is found here. The collector cannot accept payments otherwise.
- Where a number of taxpayers want to make prepayments, assessors may use a single warrant for each day prepayment requests are made. Each warrant would show the total amount of taxes for those seeking to make prepayments that day and be accompanied by a list including the names of the taxpayers, the amount of each tax payment and an identification of the real estate parcel or personal property account to which the payment relates.
- If the assessors issue a special warrant, the collector must accept the prepayment for application to the parcel of real estate or personal property account identified in the list.