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The 189th General Court of the Commonwealth of Massachusetts

Section 3: Tax bills; notices; affidavits of sending

[ First paragraph of section effective until November 7, 2016. For text effective November 7, 2016, see below.]

  Section 3. The collector shall forthwith, after receiving a tax list and warrant, send notice to each person assessed, resident or non-resident, of the amount of his tax; 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. If the tax is a tax on real estate, the collector shall send a separate bill or notice for the portion of the tax applicable to each parcel of real estate separately assessed. 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. An affidavit of the collector or deputy collector sending a tax bill or notice as to the time of sending shall be prima facie evidence that the same was sent at such time. All tax bills or notices issued pursuant to this section shall state (a) the date as of which the tax was assessed and (b) the fiscal year to which the tax relates. The tax notice and bill shall state that all payments shall be to or to the order of the city, town or district and not to or to the order of any officer, board or commission.

[ First paragraph as amended by 2016, 218, Sec. 156 effective November 7, 2016. For text effective until November 7, 2016, see above.]

  The collector shall immediately, after receiving a tax list and warrant send notice to each person assessed, resident or non-resident, of the amount of the person's tax. If the notice is mailed, it shall be postpaid and directed to the assessed person at the person's residential address on January 1 if known, or the address of the real estate or personal property to which the tax relates, unless the person shall otherwise direct the collector, in writing, in time and manner as the collector may require. If the tax is a tax on real estate, the collector shall send a separate bill or notice for the portion of the tax applicable to each parcel of real estate separately assessed. 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. An affidavit of the collector or deputy collector sending a tax bill or notice as to the time of sending shall be prima facie evidence that the same was sent at such time. All tax bills or notices issued pursuant to this section shall state (a) the date as of which the tax was assessed and (b) the fiscal year to which the tax relates. The tax notice and bill shall state that all payments shall be to or to the order of the city, town or district and not to or to the order of any officer, board or commission.

  The collector may send the notice required by this section to an owner who has acquired title by a deed duly recorded subsequent to January first in the year in which said tax was assessed.