Bill > S1802

This bill proposes several key changes to the process for collecting delinquent property taxes in Massachusetts: 1. It requires purchasers of tax receivables to provide detailed written notice to taxpayers, municipalities, and local/regional councils on aging within 12 business days of purchasing the tax receivable. The notice must be in plain language and include key information about the tax delinquency, redemption process, and potential consequences. 2. It removes the ability of tax collectors to arrest a taxpayer for unpaid taxes. 3. It requires tax collectors to provide a standardized notice with clear information about tax delinquency, redemption options, and available assistance when demanding payment. 4. It allows municipalities to enter into payment agreements with taxpayers to redeem tax titles, including provisions to waive up to 75% of accrued interest for certain low-income or elderly homeowners. 5. It extends the timeframe from 6 months to 12 months before a municipality can petition the land court to foreclose on a tax title. Overall, the bill aims to improve transparency and provide greater protections for taxpayers facing delinquency, particularly for residential properties.

Budget and Finance

https://malegislature.gov/Bills/192/S1802