Real Estate Taxes are assessed on a fiscal year schedule (from July 1 through June 30). Tax bills are mailed semi-annually; during the last week in June (1st and 2nd quarters) and the last week in December (3rd and 4th quarters). The first two quarters (due August 1st and November 1st) are preliminary bills and each normally represents ¼ of the prior year's total annual tax. The second two quarters (due February 1st and May 1st) are actual tax bills and reflect your assessment and the tax rate for the current fiscal year.
Massachusetts General Law (MGL) requires that the property tax bill must be sent to the owner of record as of the January 1 date immediately preceding the start of the fiscal year for which the bill is issued. This means that if you had purchased property in Norton after January 1, the tax bills for July 1 through June 30 would be in the name of the previous owner and most likely would be forwarded to the previous owner by the post office. All attempts are made to include a c/o for a new owner but the registry of deeds has a 3 month delay in forwarding copies of deeds to municipalities. New owners who have not received a bill should call the Tax Collector's office at (508) 285-0220 to obtain a copy of the bill. Please note that MGL states that failure to receive a tax bill does not invalidate the tax nor the proceedings for collection. Changes to the mailing address of a tax bill should be submitted to the Norton Assessor's Office.
Note: All address changes must be forwarded to the Norton Assessors Office in writing. For a Change of Address Form click here
Timely payment requires that payment be received in the Collector's Office before the close of business on the due date. Postmark dates are not acceptable as receipt dates. If paying through your bank's bill pay service, please include the current bill number you are paying and not a previously issued bill number. If the bill you are paying cannot be determined, your check will be returned to you. If a statutory tax date falls on a weekend or holiday, the tax will be due on the next business day.
Interest at an annual rate of 14% is assessed on all payments received after the due dates. Any balance still outstanding after May 1st will result in the issuance of a demand bill and an additional $15.00 fee. Continued delinquency will result in the securing of a lien on the property through a tax taking process. Public notice of this process will be posted 14 days in advance in 2 local newspapers and 2 public places. A lien will then be recorded at the Bristol County Registry of Deeds.