FARM ANIMAL AND MACHINERY EXCISE
Billing
These taxes are collected annually for a Fiscal Year that begins
6 months prior to the calendar year. (i.e. 7/1/07 to 6/30/08 is FY
2008)
The tax is due November first (11/1), or 30 days after the mailing
of the bill.
Back to top
Payment
You may pay at the Tax Collectors office with either check or exact
cash.
Normal office hours are Monday, Wednesday and Friday 9:00 to 1:00. The
office is also open for collections until 5:00 p.m. on November
1.
You may also make a current payment to the Secretary of the Board
of Selectmen during that office’s normal business hours. No
other Town employee is authorized to accept your payment.
You may mail the TOP section only of the bill, along with your payment
(no cash in the mail please) to:
Tax
Collector
P.O.
Box 41
Berlin,
MA 01503
If you wish to have a receipt, please enclose a self-addressed, stamped
envelope and the entire bill with your payment.
If you use an automated bill paying system, please be sure to include
the type, year and bill number on your payment. (i.e. 2008 # 12
FA). Also,
please allow sufficient time for the service company to mail the
payment.
Back to top
Late Payments
Farm Animal and Machinery
Taxes are DUE by the date shown on the bill. ‘DUE” means Received by the Tax Collector,
not the postmark or the date on the check.
If payment is received late, interest is calculated at the rate of 14%, starting
from the Issue date of the bill. This is
done automatically based upon the bar-coded information on your
bill and the actual date of receipt.
A Demand Notice indicating the current Fiscal Year outstanding
balance, plus interest and penalty, is issued after the November
first (11/1) due date.
Back to top
Abatements
Application for Farm
Animal and Machinery Excise Tax Abatements must be filed by thirty
days from the mailing of the tax bills, usually November first. The actual Abatement date is shown on the bill. This
application must be received by the Assessors
Office by that date. For further information and proper forms,
pleased contact the Assessors Office at (978) 838-2256.
Back to top
Refunds
Any refunds resulting
from an overpayment or an abatement will not be made if there
are any other outstanding taxes.
Back to top
