State law requires that property taxes be listed in the name of the legal owner of record, which is the individual or entity that owned the property as of the January 1 prior to the beginning of the tax year. This office recognizes, however, that properties are bought and sold every day, and we make great effort during the entire tax collection process to send copies of all bills and correspondence to new owners, although we are required by statute to send the original bill in the name of the owner of record.
It would be incumbent upon all new owners, however, to make sure that they are in possession of a current tax bill.
Failure to receive a bill does not in any way diminish the responsibility for payment of that bill.
Supplemental Real Estate Tax Bills
If you have purchased a home that is newly-built, please be aware that it may be subject to an additional real estate tax, known as the Supplemental Real Estate Tax. The Town of Leicester is required by Massachusetts law to assess Supplemental Taxes on property on which the value has changed by more than 50% during any fiscal year. While this could apply to any property, it is usually triggered during the year that a new home is built.
If your property falls into this category, you will receive a Supplemental Tax bill, along with an explanatory letter from the Leicester Board of Assessors to explain how the amount of the supplemental tax was calculated.
Please Be Aware That Supplemental Tax Bills Are Sent Only To The Property Owner
If Your Real Estate Taxes Are Normally Paid On Your Behalf By Your Mortgagee, Using Funds That You Have Paid Into An Escrow Account, It Is Your Responsibility To Make Your Mortgagee Aware That These Additional Supplemental Taxes Are Due.
If not paid timely, Supplemental Real Estate Taxes are subject to all collection remedies allowed under Massachusetts state law, including the placement of a tax lien on the property.
For more information on Supplemental Real Estate Taxes, please see the Assessors' page on this web site.