Tax Title
Tax Taking
Real estate taxes which remain unpaid after May 1st are subject to the following tax taking process, which, if carried to its conclusion, results in a municipal tax lien being placed on the property. This process is primarily outlined in Massachusetts General Law Chapter 60 § 53 thru 55. Outstanding real estate taxes accrue interest at a rate of 14%.
On or about May 10th of each year demands are sent to homeowners that have a delinquent balance on their accounts. There is a fee of $25 that is assessed to each account with a 14 day due date from when they are mailed.
On or about May 25th of each year a Notice of Intent to Take is posted in 2 public places and placed in a legal ad in the public newspaper. The legal ad will state the outstanding tax amount due and will not include any interest and fees. Residents should contact the Treasurer Collector’s office for a current amount due. Payments at this time can only be made via certified funds and in full, partial payments will not be accepted.
On or about June 20th of each year the taking will be complete, and a tax lien will be placed on properties that have outstanding tax balances due that have not been paid. The lien is recorded with the Worcester Registry of Deeds. When the taking is complete, the tax title account consists of outstanding taxes, interest, and fees accrues interest at a rate of 16% per annum.
When paying off a tax lien, contact the Treasurer Collector’s office for an accurate amount that is currently due. Once the tax title account has been paid off, a Certificate of Redemption will be created and recorded with the Registry of Deeds and the lien will be removed from the property.
Land Court Foreclosure
After a parcel has been in tax title for 180 days, the Town may choose to initiate foreclosure on the property through the Land Court in Boston. The Town of Leicester does have a vigorous and successful foreclosure program, and eventually every parcel in tax title will be scheduled for foreclosure.
If a taxpayer cannot immediately clear their delinquent taxes, but wishes to avoid foreclosure, they may choose to enter into a payment plan with the Treasurer to pay off the tax lien over a specified number of months. All payment plans have the following features in common:
There must be a signed agreement between the taxpayer and the Treasurer.
A certain specified amount must be paid each month.
Payment of the current tax bill is incorporated into all tax title payment plans.
All plans state that default on the plan will immediately trigger foreclosure by the Town.
Payment Plans are processed through Coppola and Coppola 781-639-0140.