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Welcome to Middleton, Massachusetts


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Property Tax
The fiscal year for property tax covers the period from July 1 to June 30. The usual billing dates are as follows:



Quarter
Issue Date
Due Date
First
July 1
August 1
Second
October 1
November 1
Third
January 1
February 1
Fourth
April 1
May 1

If the normal due date falls on a weekend or a holiday, the actual due date is the next business day. Interest at an annual rate of 14% is charged for late payments.

The first and second quarter preliminary property tax bills are estimated based on one fourth of the prior year's net tax, adjusted to reflect the annual 2.5 percent tax increase allowed under Proposition 2 1/2 plus any other tax increase attributable to approved overrides or exclusions.

The Abatement Process

An abatement application can be filed as soon as you receive your Third Quarter tax bill. The Assessors Office cannot accept applications before those bills are mailed in December. The deadline for filing an abatement application with the Assessors' Office is the due date of the third quarter tax bill (usually February 1.)

Application for Exemption or Deferral

If you qualify for an exemption or a deferral, the deadline for filing an application is April 1. If approved after the issuance of the third quarter tax bills, the entire amount of the exemption will be deducted from the fourth quarter tax bill. If approved earlier, the exemption will be deducted equally from the third and fourth quarter tax bills.

Penalties for Late Payment

Under the quarterly payment system, interest of 14% per annum will be charged for the number of days the payment is overdue after the due date. Timely payment (of all quarterly bills) is generally a prerequisite to preserving an owner's right to appeal an abatement decision of the Board of Assessors.

Property Valuation

In accordance with state law, a town-wide property revaluation is completed in the fall (assessment date of January 1). The assessed values are used to set the new tax rate in December and appear on your third and fourth quarter tax bills.

Reminder
Tax payers are reminded that they are receiving preliminary tax bills.  The town's FY 2010 tax rate and any change in assessed property valuations will be reflected on the third-quarter bill which will be mailed at the end of December.  Any questions concerning valuation should be addressed to the town of Middleton's Assessors office 978-774-2099.


Property Tax payments can now be made online from your checking account or with a credit card. This secure service is made possible through an agreement with Unibank. Certain fees will apply to credit card transactions, while there is no charge to pay from your checking account.

• Payments not received in the Tax Collector's Office by 4:00 PM on the due date (1:00 on a Friday) will be subject to interest penalty at the rate of 14% per year, daily basis, from the due date until payment is made.  If you use your bank's "online payment" such as "Home Link," be aware that the town is actually sent a check.  It may take up to 2 weeks for the Collector's office to receive the check from your bank.

• POSTMARKS DO NOT VERIFY TIMELY PAYMENT. Mail early to ensure delivery through the Post Office.

• Checks should be made out to "TOWN OF MIDDLETON."  Enclose the return copy of the bill with your check. PLEASE do not enclose any other payment in the property tax envelope. If you have a change of mailing address, do not write it on your bill. Please note your property address, your parcel number, and your new mailing address on a separate piece of paper and include it with your payment.

• If taxes are paid from a bank escrow account, send both copies of your bill to your bank immediately. You may request the bank to make payment in advance of the final due date.

Over half of Middleton's real estate tax payments are made by mortgage companies on behalf of property owners.  In accordance with Massachusetts General Law, the tax bill is sent to the "Owner of Record," the person(s) whose name appears on the deed.  The town does not send either an original tax bill or a copy to a mortgage company;  it is the responsibility of the property owner to do so if requested.

First American Real Estate Tax Service pays quarterly real estate taxes for multiple mortgage companies.  First American is provided with an electronic copy of the town's billing file each quarter that is used to make the payments.  Therefore, mortgage companies that engage the services of First American do not request bill copies from taxpayers.


• Do not enclose cash

• Sign and date your check. DO NOT DATE THE CHECK AHEAD.

Checks cannot be held by the Collector for later deposit.  A post-dated check that is processed and not honored by the bank will result in additional charges imposed by the bank and the Town.

• To request a receipt, enclose both copies of your bill and a stamped self-addressed envelope.

THANK YOU!

If you have a payment question, call the Collector's Office

978-774-1867

If you have a question about abatements, exemptions, or deferrals, call the Assessor's Office at 978-774-2099

Requests for how much was paid in taxes in the past year for income tax preparation should be in writing.  Please include self-addressed, stamped envelope.  Please include the assessed property owner, address, map and parcel (if known) for real estate and personal property, the owner's name, make, model year and registration number for excise tax.  Please allow 4 to 5 days for research and processing.  Excise information can only be sent to the vehicle owner.