HOUSE DOCKET, NO. 247        FILED ON: 1/8/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2763

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act amending the property tax notice rules..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 3 of chapter 60 of the General Laws, as so appearing in the 2006 Official Edition, is hereby amended by striking in line 3 the words “if mailed, it shall be postpaid and directed to the town where the assessed person resided on January first of the year in which the tax was assessed, and, if he resides in a city, it shall, if possible, be directed to the street and number of his residence.” and inserting in place thereof the following:— “the first tax bill or notice, if mailed, shall be postpaid and directed to the town where the assessed person resided on January first of the year in which the tax was assessed, and, if he resides in a city, shall, if possible, be directed to the street and number of his residence. In the event of nonpayment, the collector shall within 60 days following the due date for payment of the tax, send an additional tax bill or notice to the person assessed by registered or certified mail directed to the town where the assessed person resided on January first of the year in which the tax was assessed, and, if he resides in a city, if possible, to the street and number of his residence. The additional tax bill or notice shall notify the person assessed of the unpaid tax and the consequences of nonpayment.”

SECTION 2. Section 3 of chapter 60 of the General Laws, as so appearing in the 2006 Official Edition, is hereby further amended by striking in lines 9 to 10 the sentence “An omission to send a notice under this section shall not affect the validity either of a tax or of the proceedings for its collection.” and inserting in place thereof the following:— “An omission to send the first tax bill or notice under this section shall not affect the validity either of a tax or of the proceedings for its collection. An omission to send any additional tax bill or notice by registered or certified mail shall cancel any interest, penalty or additional charges imposed for nonpayment of the tax.”

SECTION 3. Section 3 of chapter 60 of the General Laws, as so appearing in the 2006 Official Edition, is hereby further amended by striking in line 11 the words “sending a tax bill or notice” and inserting in place thereof the following:— “sending the first tax bill or notice”.

SECTION 4. Section 3 of chapter 60 of the General Laws, as so appearing in the 2006 Official Edition, is hereby further amended by striking in lines 14 to 15 the words “and (b) the fiscal year to which the tax relates.” and inserting in place thereof the following:—“; (b) the fiscal year to which the tax relates; (c) the amount of the tax; (d) the amount of any interest or penalty imposed upon the tax; (e) the rate of interest or penalty; and (f) the period for which the tax, interest, and/or penalty is due.”

SECTION 5. The provisions of this act shall take effect upon its passage.