Late Payments of Real Estate & Personal Property Tax

  • Per MA Gen. Law, There is NO grace period.
  • Payments are considered made when received by the Tax Collector – NOT POSTMARKED
  • Interest is accrued beginning at midnight on each due date. 
  • Interest is charged at the rate of 14% per annum. Application for abatement does not stay collection of the tax. Should there be a delay in the granting of an abatement, it is wiser to pay the bill and receive a refund than to let the bill remain unpaid.

Under state law, Chapter 60, Section 3, failure to receive a bill does not affect the validity of the tax or any interest or fines incurred due to late payment(s). It is the responsibility of the taxpayer to secure his/her tax bill when one is not received.

If you have any past due balances, then the payment made today will be applied first to past due interest and charges, then principal in accordance with Massachusetts General Law. Interest will not be waived if the online payment/Unibank website is inoperable for any reason.