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The 192nd General Court of the Commonwealth of Massachusetts

Section 57A: Unpaid taxes not in excess of one hundred dollars; interest

[ Section impacted by 2020, 53, Secs. 10 and 11, as amended by 2020, 92, Secs. 6, 16 and 17, effective April 3, 2020 relating to the extension of the due date for taxes and the waiver of the payment of interest and other penalty in the event of late payment in order to address disruptions caused by the outbreak of COVID-19.]

[ Text of section effective for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248.]

  Section 57A. In any city or town that accepts this section, notwithstanding sections 23D, 57 or 57C, a notice of preliminary tax or actual tax bill for real estate or personal property taxes, in an amount not in excess of $100, shall be due and payable in 1 installment and if unpaid after the day the first installment of the notice of preliminary tax or actual tax bill for the year is due, shall be subject to interest at the same rate and from the same date as any delinquent preliminary or actual tax first installment.