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Real Estate Tax Information

Fiscal Year 2002 Tax:
	
	This bill shows the amount of real estate taxes you owe for fiscal year 2002 (July 1, 2001 - June 30, 2002). The tax shown in this bill is based on assessments as of January 1, 2001. The bill also shows betterments, special assessments and other charges.

Payment Due Dates / Interest Charges:

	You may pay the total amount you owe in two payments. Your first payment is due on November 1, 2001, or 30 days after the date tax bills were mailed, which ever is later, and must be at least one-half of the tax and any betterments, special assessments and other charges shown. The balance is due May 1, 2002. If your payments are not made by their due dates, interest at the rate of 14% per annum will be charged on the unpaid and overdue amount. Interest is computed on overdue first payments form October 1, 2001, or the date tax bills were mailed, whichever is later, and on overdue second payments form April 1, 2002, to the date the payment is made.You will also be required to pay charges and fees incurred for collection if payments are not made when due. Payments are considered made when received by the Collector. To obtain a receipted bill, enclose a self-addressed stamped envelope and both copies of the bill with your payment.

Abatement / Exemption Applications:

	You have the right to contest your assessment. To do so, you must file an application for an abatement in writing on an approved form with the Board of Assessors. You may apply for an abatement if you believe your property is valued at more than its fair cash value, is not assessed fairly in comparison with other properties, or if a classified tax system is used locally, is not properly classified. The filing deadline for an abatement application is November 1, 2001, or 30 days after the date tax bills were mailed, whichever is later. You may be eligible for an exemption from or deferral of all or some of your tax. In order to obtain an exemption for which you are qualified, you must file an application in writing on an approved form with the assessors. The filing deadline for an exemption under Mass. G.L. Ch.59, s.5, Cls.(17, 17C, 17C1/2, 17D), 18, 22, 22A, 22B ,22C, 22D, 22E, (37, 37A), (41, 41B, 41C), 42, 43 or (52), or a deferral under C1.41A is December 15, 2001 or 3 months after the date tax bills were mailed, whichever is later. The filing deadline for all other exemptions under Ch.59, s5 is November 1, 2001, or 30 days after the date tax bills were mailed, whichever is later. The filing deadline for a residential exemption under Ch.59, s5C, if locally adopted and not shown on your bill, is 3 months after the date tax bills were mailed. Applications are considered filed when received by the assessors. If your application is not received by the applicable deadline, the assessors cannot be law grant an abatement or exemption.

Inquires:

	If you have questions on your valuation or assessment or on abatements or exemptions, you should contact the Board of Assessors. If you have questions on payments, you should contact the Collector's Office.