Personal Property Taxes

Personal Property Tax

Personal Property is defined as a home that is not a primary residence or the contents of a business (machinery, equipment, inventory, etc.).

Personal Property taxes are assessed on a fiscal year schedule (July 1st - June 30th).  Tax bills are mailed semi-annually in the fall and spring with due dates of November 1st and May 1st (or 30 days after issued dates).

Massachusetts General Law (MGL) requires that the property tax bill must be sent to the owner of record as of January 1st of the subsequent fiscal year for which the bill is issued.   Please note that MGL states that failure to receive a tax bill does not invalidate the tax or the proceedings for collection.

Changes to the mailing address of a tax bill should be submitted to the Assessor's Office.

Under Massachusetts General Laws, Chapter 59, all Personal Property taxes are charged to the owner of record as of January 1st for the subsequent fiscal tax year. IF YOU SOLD THE PROPERTY AFTER JANUARY 1st, AS OWNER OF RECORD ON JANUARY 1st, YOU ARE STILL LIABLE FOR PAYMENT OF PERSONAL PROPERTY TAXES FOR THE ENTIRE FISCAL YEAR.

Payments

Payments should be received in the Tax Collector’s Office no later than 4:30 PM on the due date as stated on the bill. Any payments received after the due date will be subject to interest and charges at the rate of 14% per annum daily from the due date until payment is received.  Any balance still outstanding after May 1st will result in the issuance of a demand bill which includes a $15.00 fee and accrued interest.

According to State Law, POSTMARKS DO NOT VERIFY TIMELY PAYMENT. Please be sure to mail early so your payment arrives on or before the due date. If you don’t think your payment will arrive by the due date, please call for the new amount due with interest before mailing.

Payments should be made payable to the TOWN OF BERLIN. Please enclose the bottom portion of your bill with your payment. If you would like a receipted copy, enclose the entire tax bill with your check and a self-addressed stamped envelope.  Please note, if you escrow your real estate taxes be advised that banks do not escrow payments for Personal Property taxes.