Q.Is the tax year, or fiscal year, the same as a calendar year?
A.NO. The tax year, or fiscal year, for cities and towns in Massachusetts begins on July 1 and ends on June 30 the following year. The fiscal year is determined by the year in which June 30 ends the fiscal year. For example, Fiscal Year 2007, which began on July 1, 2006, ends on June 30, 2007.
Q.When can I expect to receive my property tax bill?
A.The Town of Mattapoisett is on a quarterly tax billing system for the fiscal year beginning July 1 and ending June 30. The Town mails real estate and personal property tax bills twice a year, by July 1 and by January 1. The Preliminary tax bill, containing two payment coupons, one for the 1st quarter due August 1 and one for the 2nd quarter due November 1, are included in the July 1 mailing; and the Actual tax bill, containing two coupons, one for the 3rd quarter due February 1 and one for the 4th quarter due May 1, are included in the January 1 mailing.
After paying the 1st quarter tax bill, taxpayers should retain the portion of the bill containing the payment coupon for the 2nd quarter for remittance by November 1. Similarly, after paying the 3rd quarter tax bill, taxpayers should retain the portion of the bill containing the payment coupon for the 4th quarter for remittance by May 1.
Q.What should I do if I do not receive my property tax bill?
A.Contact the Collector’s Office immediately to request a copy. According to Massachusetts General Laws, failure to receive a tax bill shall not invalidate the tax or the proceedings for collection. A person who does not receive a bill is still liable for the tax plus any interest charges accrued. Massachusetts General Laws requires that the Collector must send the property tax bill to the owner of record as of the previous January 1.
Q. What are my responsibilities as a new property owner?
A.If you purchased your property in Mattapoisett after January 1, the preliminary tax bill is listed in the name of the previous owner (the assessed owner as of January 1). Depending on when the Assessors receive a new deed, the mailing address may contain an additional line for the name of the new owner preceded by “in care of”(C/O). The post office may forward the bill to the previous owner. All property owners must pay a real estate tax, therefore, it is the responsibility of the owner to contact the Collector’s Office to report that you have not received a bill or to verify that taxes and/or liens have been paid on time.
Q.What should I do if I misplaced by tax bill?
A.If you do not have the current payment coupon, a duplicate tax bill, at a charge of $.50 (per Mass. Public Records Law), can be obtained by contacting the Collector’s Office.
Q. How can I pay my tax bill?
A.
 Bring your payment coupon and taxpayer’s portion with your payment to the Collector’s Office during normal work hours, Monday through Friday from 8:30am to 3:30pm.
 Mail the payment coupon to: Tax Collector, P.O. Box 1596, Mattapoisett, MA 02739. To receive a paid receipt, include the taxpayer’s portion of the bill and a self-addressed stamped envelope with your payment. The taxpayer’s portion will be stamped “PAID” and returned.
 Drop off the payment in the mail slot located in the rear corner of the building outside the Collector’s Office. To receive a paid receipt, include the taxpayer’s portion of the bill and a self-addressed stamped envelope with your payment. The taxpayer’s portion will be stamped “PAID” and returned.
 Sign up for eBill to have the payment sent via ACH from your checking or savings account or to pay by certain credit cards. Payments can be made up until 11:59 pm on the date the tax bills are due without incurring any additional charges. A convenience fee is charged for payments made by credit card. For more information go to http://www.mcc.net/
 Note: If you use your bank’s “On-Line” payment system, such as “Home Link”, be aware that the Town is actually sent a CHECK. It may take up to two weeks for the Collector’s office to receive the check from your bank.
Q.Why is the total due on my Preliminary tax bill different from the total due on my Actual tax bill?
A.The Preliminary tax bill is an estimated bill based on half of your net tax of the preceding tax year, or, if your value has changed, half of the calculation of your new value multiplied by the tax rate of the preceding tax year. The Actual tax bill is the balance due as a result of the tax calculated by multiplying the new value by the new tax rate, minus all payments received on the Preliminary tax and minus any exemptions.
Q.What happens if I do not pay my Real Estate tax bill?
A.DO NOT IGNORE YOUR TAX BILL! Failure to receive a tax bill does not relieve the taxpayer of the requirement to pay the tax bill and any resulting interest and charges if the payment is late.
Demands - After the due date, interest accrues daily at a per annum rate of 14% on the unpaid amount, calculated from the due date of each quarter to the date of payment. Demand bills, which include a fee of $5.00 and interest, are issued after the due date of May 1 on all outstanding accounts.
Tax Taking – Through the tax taking process, a lien is placed on the property at the Plymouth County Registry of Deeds. At least 14 days before the tax taking the Collector will publish a notice listing the delinquent accounts in the Wanderer and will post the notice in the Town Hall and at the Post Office. Additional charges, fees are added to the account and interest is calculated at a per annum rate of 16% from the date of the taking to the date of payment. Foreclosure proceedings will begin at the earliest date allowed by law.
Q. What is a Personal Property tax?
A. Personal Property is tangible property (that is physical), and is subject to the personal property tax unless exempted by statute. Tangible personal property ranges from the chairs in a barbershop to the furnishings of a doctors waiting room, from drills used by a dentist to the poles owned by a utility. According to state statute, the contents of second homes are subject to the personal property tax.
Q.What happens if I do not pay my Personal Property tax bill?
A.DO NOT IGNORE YOUR TAX BILL!
Demands - After the due date, interest accrues daily at a per annum rate of 14% on the unpaid amount, calculated from the due date of each quarter to the date of payment. Demand bills, which include a fee of $5.00 and interest, are issued after the due date of May 1 on all outstanding accounts.
Advertising - If the account remains delinquent, the owner’s Name, Address and the amount of outstanding taxes will be advertised in the Wanderer and advertising costs will be charged to the account.
Small Claims Court - If the account continues to be delinquent, the Collector will file suit in Small Claims Court.
Q. What do I do if I close or move my business?
A. If your business closes or moves out of the Town of Mattapoisett, you must contact the Assessors’ Office to file the necessary papers to delete your account with the Town.
Q. How do I change the mailing address on my tax bill?
A. All changes of address must be made in writing, either by coming into the Assessors’ Office to fill out a change of address form or by completing a change of address form.
(link to “Change of Address Form”)
Q.If I mail my payment, how can I be sure that my payment is recorded as paid on time?
A.Payments are recorded as of the date received in the Collector’s Office. If mailing your payment, please allow sufficient time for mail delivery. By law, payments must be received in the Collector’s Office by the due date. CHECK DATES OR POSTMARKS ARE NOT ACCEPTABLE PROOF OF TIMELY PAYMENT. To request a receipt, include the payment coupon and the taxpayer’s portion of the bill along with a self-addressed stamped envelope. It is the property owner’s responsibility to insure that all taxes are paid in full and in a timely manner.
Q.How can I find out how much I paid in property taxes in a calendar year for income tax purposes?
A. If you do not have this information in your household records, you can mail a written request, along with a self-addressed stamped envelope and $1.00 per property for printouts, to the Tax Collector’s Office. You can also come to the Office to fill out a request form or FAX a written request, and then return to pick up your information. Per the Public Records Law, we are allowed up to 10 days to complete your request and are allowed to charge $.50 per computer printout.
Q. Who do I contact regarding abatements, exemptions and property values?
A. For questions regarding abatements, exemptions and property values contact the Assessors’ Office at 508-758-4100, ext.3.
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