Preliminary bills are issued for the 1st and 2nd quarters (Aug. and Nov.). These bills are based upon 50% of the prior year's total. Any improvements that may have increased the bill, or abatements or exemptions that would have reduced the bill are taken into consideration. The Board of Assessors may adjust this amount to reflect any known pending tax increase, such as a prop. 2½ override or new debt exclusion.

Actual bills are issued for the 3rd and 4th quarters (Feb. and May). The value of the property as well as the tax rate will show on the actual bill. This bill must also show the last date to apply for an abatement, which by law is February 1. Any unpaid amount(s) from the preliminary bill(s) will carry over to the actual bill(s).

If a bill has not been paid by May 1st (4th quarter), a demand notice will be issued. At present, the law provides for a $30.00 charge on any amount past due. A taxpayer has 14 days from the demand issue date to make payment. Payments not received by the demand due date then become subject to additional collection proceedings, which may include notice and service of a warrant, and will result in a tax taking if the bill remains unpaid.

State Law requires that property tax bills show the name of the legal owner of record as of January 1 prior to the beginning of the fiscal year. This office recognizes, however, that properties change hands throughout the year. We attempt to re-mail returned bills c/o the new owners, at the address shown in the deed, as soon as the ownership can be established. All new owners are encouraged to contact the office as soon as possible after a purchase to obtain a copy of any bill that has been issued and make sure that the Assessors and Collector have your local mailing address. Failure to receive a tax bill does not diminish your responsibility to pay the bill. If you have an escrow account with your mortgage company, it is your responsibility to forward a copy of your bill to the mortgage company for payment. We do not mail bills to mortgage companies.

An additional real estate tax, known as the Supplemental Real Estate Tax, may be issued to a taxpayer who has been issued an occupancy permit for a newly built home. The bill is based on the increase in value on the parcel and the number of days remaining in the fiscal year. Please contact the Assessors for more information. If your real estate taxes are escrowed (paid on your behalf by your bank/mortgage company), you should make the mortgagee aware that these are additional taxes to your original real estate bill.

Supplemental Real Estate Taxes are subject to the same collection procedures as that of a real estate bill, including the placement of a tax lien on the property

All vehicles in the State of Massachusetts are subject to an annual motor vehicle excise tax. All information provided on an excise tax bill comes directly from the Registry of Motor Vehicles. Bills are assessed on a calendar basis. For additional information visit: MA Motor Vehicle Excise Information Motor vehicle excise tax bills are due and payable within thirty days from the date of issue. The excise rate, as set by statute, is $25.00 per thousand dollars of valuation. The original value used is the manufacturer’s list price for the vehicle, as reported to the Registry of Motor Vehicles. The value declines as the vehicle ages as shown in the table below. Percentages are as follows:

Excise tax bills are owed to the town where the vehicle/trailer was garaged as of January 1.

You may be eligible for an abatement of all or part of your excise tax if you sold or traded your car, if your car was totaled or stolen, or if you moved out of Massachusetts and registered your car in another state. Please contact the Assessors for more information.

Demand bills will be issued for any excise bill not paid by the due date. Failure to receive a tax bill does not diminish your responsibility to pay the bill. Interest at a rate of 12% per annum will be charged from the due date to the date of payment. A $30.00 demand fee will be added to each bill. If the demand bill is not paid within 14 days from the date of its issuance, the Collector's office sends the bill to the Deputy Collector, who will issue a warrant to the owner. The Deputy Collector for the Town of West Brookfield is:

Jeffery & Jeffery 137 Main St., PO Box 720, Ware, MA 01082

Phone: (413) 967-9941

www.jefferyandjeffery.com

Please include the following information when requesting a CML:

• Record name of property owner
• Property address
• Parcel ID

If you do not know the parcel ID, please call the Assessor's Office at (508)867-1421 ext. 303.

Send requests to: Collector, PO Box 551, West Brookfield, MA 01585

Certificates are $25.00 per parcel. Make checks payable to Town of West Brookfield. Please include a self-addressed, stamped envelope with your request.

The Collector's Office has 10 business days by law in which to process a CML request. Please be sure to submit your request in ample time.