Tax Collector

The Collector is responsible for collecting all taxes committed by the Assessors. This includes Real Estate, Personal Property, and Motor Vehicle Excise. These taxes fund about 80% of the town's budget. Massachusetts General Laws provide specific guidelines concerning the collection of these taxes and the penalties for late payments.

Real Estate Tax Bills are due IN THE COLLECTOR'S OFFICE by the due date printed on the bill. Please allow sufficient time for mailing since postmarks are not considered as timely payment. Payments received after the due date will accrue interest at the rate of 14% from the date of mailing on the first half and from April 1 on the second half. Please contact the Tax Collector's Office if you have questions.

PAY ONLINE ! !
Click here to pay tax bills online
It’s convenient, fast, and secure (.50 for electronic check, enter bank routing # & account #). There is a processing fee (depending on amount of payment) for MasterCard, VISA, and Discover; cannot accept American Express.

If you are having difficulty processing an online payment, call the Collector's Office at 413-548-9666

Related Documents:

• Motor Vehicle Abatement Application
  Print, complete and mail to Assessors Office
• What is Personal Property Tax?
• Property tax exemptions

Real Estate and Personal Property Tax is billed annually and collected twice a year, due November 1 and May 1 (if tax bills are mailed after October 1, they are due within 30 days of mailing). The second half is always due May 1. Bills are for the fiscal year July 1 through June 30 and reflect ownership as of January 1. The Assessors, based on the budget voted at Town Meetings and other mandated amounts to be raised, determine the tax rate. If a tax bill is not paid by the due date, interest accrues at 14% from October 1 (or the mailing date) and April 1 plus a $10 demand fee.

MOTOR VEHICLE bills are mailed from the Deputy Collector’s Office. They are sent throughout the year and paid in advance for the calendar year. Generally, if you own a vehicle on January 1, you should get a bill sometime in late January or early February. It is due within 30 days of mailing. For vehicles registered after January 1, expect an excise bill within 60 days of registration. If an excise bill is not paid by the due date, interest accrues at 12% from the due date, in addition to a $10 demand fee. Non-payment can ultimately result in additional fees of $59, and the inability to renew your license or registration. If you no longer own a vehicle you have paid an excise on, notify the assessor's office to request abatement. All information on the excise bill is from the Massachusetts Registry of Motor Vehicles database. Any errors need to be corrected through their office (800-858-3926). The value of the motor vehicle is determined by the Commissioner of Revenue and is based on the manufacturer's list price in the year of manufacture. Condition and market value of the motor vehicle are not considered in determining the value for motor vehicle excise purposes.

Excise tax is figured according to the following percentages and is billed at a statewide rate of $25 per one thousand dollars of valuation:

Massachusetts General Laws place the responsibility of timely payment solely with the taxpayer regardless of when or if a bill is received. A liability exists immediately upon registration and the tax is due as billed. If you don't receive a bill for a vehicle you own, contact the Collector to determine if one was mailed. The Collector cannot waive interest or penalty if a taxpayer claims (s) he did not receive a bill, so please include full payment if mailed after the due date (otherwise your check will be returned). Allow enough time for mailing since a due date postmark is not accepted--payment must be in the Collector's office on the due date.

When making a tax payment, include a copy of the bill and write the bill# on your check. For receipt, send entire bill with a stamped self-addressed envelope. Mail your payment to Collector's Office, PO Box 300, Leverett MA 01054 or pay online.