Kelley & Ryan Associates, Inc. Deputy Tax Collector
The 3rd Quarter FY 2017 Actual Real Estate and Personal Property tax bills were mailed December 21, 2016 and are due February 1, 2017. If you need the bill number and the amount due, please call the Tax Collector at 978-540-2405 and we will be happy to give you the information. We encourage you to use the Online Payment Link which is located under Additional Links to the right. Also, there is a secure payment drop box located outside the main entrance to the building. If you have questions about payments, please call 978-540-2405 or email firstname.lastname@example.org.
Residential Tax Rates
Real Estate and Personal Property Tax
Real Estate and Personal Property Billing is quarterly. The fiscal year 17 begins July 1, 2016 and ends June 30, 2017. The first two quarters are a Preliminary Bill based on the previous year's total paid divided in half and then billed in two quarters and were mailed June 21, 2016. The third and fourth quarters are billed based on value and tax rate minus what was paid on the preliminary payments. The difference is divided into two quarters and mailed before December 31st and due February 1, 2017 and the fourth quarter is mailed before March 31st and due May 1, 2017. The tax bills are mailed to the owner of record as of January 1, 2016. If you purchased property after that date and did not receive a tax bill, please call the Collector's Office at 978-540-2405 and we will provide you with a copy. For 2017 the Residential and Open Space tax rate per $1000 is $18.15 and the Commercial and Industrial tax rate per $1000 is $28.37. Office hours for walk-in service are Mondays 8 - 6 pm, Tuesday, Wednesday, Thursday 8 - 4 pm and Fridays 8 - 12:00 Noon.
Personal Property tax is defined as: The contents of a business (machinery, equipment, etc.) or property that fits in a summer home (furnishings, etc.).
AT THE SPECIAL TOWN MEETING ON NOVEMBER 14, 2011 IT WAS VOTED: STARTING JANUARY 2012 EXCISE BILL DEMANDS ARE REDUCED TO $10.00. ALL PREVIOUS YEAR'S EXCISE BILLS WILL REMAIN $30.00, PLEASE CONTACT THE OFFICE IF YOU HAVE ANY QUESTIONS.
Community Preservation Act
The 1% real estate surcharge for residential property is assessed and payable each quarter. The first $100,000 of residential value is exempt from the surcharge. Exemptions are also available for those qualifying for low income housing or low/moderate income senior housing. Contact the Assessors Office for more information
Supplemental Tax Assessments on New Construction
If you were issued an occupancy permit any time during the year, State law requires cities and towns to make a pro-rated Real Estate Tax assessment on the value of improvements if they are greater than 50% of the billed value to real estate. The assessment is based on the value of the improvement, multiplied by the tax rate (currently $18.15 per thousand of valuation for residential) and pro-rated for the amount of time remaining in the fiscal year.
These Supplemental Tax bills will be mailed to the Owner of Records and are due in the Collector’s office by the date specified on the bill.
Anyone who feels that their property is overvalued for Real Estate, Personal Property or Supplemental Tax Assessments has 30 days from the date the bill was mailed to file an application for abatement with the Assessors' Office. Please be advised that the filing of the abatement application does not mean that the taxes do not have to be paid. In order to avoid any interest and penalty charges, the taxes still must be paid by the due date.
Any questions regarding valuation, abatements or exemptions should be directed to the Assessors' Office at 978-540-2410. Office hours for the Assessors' are Monday 8:00 a.m. to 6:00 p.m.; Tuesday, Wednesday and Thursday 8:00 a.m. to 4 p.m. and Friday 8:00 a.m. to 12:00 Noon. If you would like to view the valuation records for a particular parcel, please go to the Board of Assessors page to the link for Real Property Information.
Property owners are advised to forward these bills to their mortgage companies as soon as possible. According to state law the bills must be mailed to the property owner and it is the owner’s responsibility to see that the mortgage company receives the tax bill.
Any other questions should be directed to the Collector’s office at 978-540-2405.
Motor Vehicle Excise Tax Bills are usually released in February or March and are for the whole year from January 1st or when the car was registered. If you buy a car during the year you will be assessed from the month the car is registered to the end of the year. This bill can be released anytime during the year or even the next year. If you transfer the plate from one car to a new car, you should apply for an abatement on the first car's excise tax bill. If you are late paying your excise tax bill you will be charged 12% interest from the due date and a demand collection fee. If you still do not pay, your bill will be turned over to Kelley & Ryan Associates, Inc., Deputy Collector for collection. You must contact the Deputy Collector at (508) 473-9660 if you are marked at the registry before you can renew your license or register a car.
Certificates of Municipal Liens in Littleton are $25.00 for any parcel.
Betterment Release Certificates are $4.00
Deborah Richards, Tax Collector
Room 207, 37 Shattuck Street
P.O. Box 1305
Littleton, MA 01460
Monday 8:00 am - 6:00 pm
Tuesday, Wednesday, Thursday 8:00 am - 4:00 pm Friday 8:00 am - 12:00 pm