Tax Taking
Real estate taxes which remain unpaid after the issuance of a Demand bill are subject to the following tax takingprocess, which, if carried to its conclusion, results in a municipal tax lien being placed on the property.
Letters are sent out to all taxpayers whose bills have a balance remaining after Demand. Taxpayers are alerted to the tax title process, for which the next step, by state law, requires advertisement in a local newspaper. This office generally sends between 200 and 300 letters to taxpayers in early June advising as to the intent of tax taking. Notice is given of a due date to avoid advertisement. From this point onward only cash, certified check, or cashier’s check are acceptable forms of payment. Partial payments may still be made on the account, but only payment in full will prevent advertisement.
In mid-August, the tax title advertisement, including the prospective date of taking, is printed in a local newspaper. The Town of Leicester customarily uses The Spencer New Lender for tax title ads. The ad triggers additional charges on the account, all of which are prescribed by statute. The prorated cost of the advertisement is also added to the account. This office sends a letter and a copy of each ad to the respective owners and reiterates the intent of tax taking and emphasizes the final due date. At this point, partial payments can no longer be accepted.
If payment is not made in full by the advertised tax taking date, a document called an Instrument of Taking is prepared by this office and signed by the Collector, after which it is recorded at the Registry of Deeds. The recording of the Instrument of Taking creates a tax lien on the property.
After the recorded Instruments have been received back from the Registry, this office sends a letter with a photocopy of the recorded Instrument to the owner of each affected property, advising them that a tax lien has been placed on their property. We always recommend prompt redemption of the tax lien, which has a negative impact on any efforts to sell or refinance the property.
After a tax taking, the responsibility for collection of the delinquent taxes and charges on the property no longer rests with the Tax Collector, but shifts to the Treasurer.