Personal Property Taxes

Billing

These taxes are collected Semi-Annually for a Fiscal Year that begins 6 months prior to the calendar year. (i.e. 7/1/10 to 6/30/11 is FY 2011)

  • The first half of the tax is due November first (11/1), or 30 days after the mailing of the bill.
  • The second half of the tax is due May first (5/1), or 30 days after the mailing of the bill.
  • If a total annual tax is less that Fifty Dollars ($50.00) only one bill will be sent for the full amount.
  • If a valuation is less than Two Thousand Dollars, there will be no levy made.

Per State Statute, tax bills must be mailed to the owner of record as of January 1 prior to the start of the Fiscal Year on July 1. We update for known address changes through the end of August prior to mailing the first bill, and any update received prior to the mailing of the second half bill on April 1. If you do not receive a bill, you should contact this office.

Failure to receive a bill does not affect the validity of the tax or interest and penalties incurred until collected.


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. Please see “News and Announcements” section for extended 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 Remittance and Receipt sections of the bill with your payment.

You may also pay this on-line. See the “How to Pay a Bill” section for more details.

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 # 123 PP). Also, please allow sufficient time for the service company to mail the payment.

If payment is received late, interest is calculated at the rate of 14%, starting from the DUE date of the bill. This is done automatically based upon the bar-coded information on your bill and the actual date of receipt.

To avoid this interest charge, please be sure to allow sufficient mailing time to assure that your payment is received by the due date.

If you have any questions on this please call me and I will be pleased to explain it.

Although not required by law, we do send reminder in January for any past due taxes. A Demand Notice indicating the current Fiscal Year outstanding balance, plus interest and penalty, is issued after the May first (5/1) due date.


Abatements

Application for Personal Property Tax Abatements must be filed by thirty days from the mailing of the first half 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.


Refunds

Any refunds resulting from an overpayment or an abatement will not be made if there are any other outstanding taxes.