Warrant Articles

Post date: Feb 05, 2019 9:7:54 PM

Starting to compile a list of non-budget, non-zoning articles that may be coming from us.

Abatement of unpaid taxes on assessments of insufficient valuation

Article XX. To see if the Town will vote to accept the provision of M.G.L. Chapter 60 Section 2 paragraph 2 which states: If the collector of the Town is satisfied that an unpaid tax on land committed to the Collector or any of the Collector's predecessors in office for collection was assessed on a valuation insufficient to meet charges or expenses of collection, or if any other committed tax is unpaid and is less than $25, the Collector may notify the Assessors in writing, on oath, stating why the tax cannot be collected. Upon receipt of the request, the Assessors shall act on the request immediately and, after due inquiry, may abate the tax and shall certify the abatement in writing to the Collector. The certificate of abatement shall discharge the Collector from further obligation to collect the tax so abated.

Background

The Town currently has 9 parcels of land that have been classified as “unknown” ownership. These parcels ranging in size from 1/10th of an acre to a third of an acre were created when all of our parcels within the Town were re-mapped and the boundaries changed according to the mapping systems determination of where the property lines should be.

These properties would normally have gone through the “Land of Low Value” foreclosure process accompanied by legal and collection costs. In the case of these 9 parcels ranging in value from $400 to $14,600, we would have expended more than the property was worth with the potential of retaining ownership of property that would be of no use.

With the passage of the Massachusetts Municipal Modernization Acts of 2016, if the Town accepts certain language within the new law, and the Tax Collector determines that a tax is uncollectible it will allow the Collector to request an abatement of any outstanding taxes in a situation where the cost and outstanding tax amounts are more than the property is worth, thereby removing the tax liability from the Town’s books and preventing the Town from expended funds for property that holds little to no value.