News - Prepayment of Property Taxes
DOR's recommendation regarding the prepayment of property taxes 12/28/2017 Massachusetts Department of Revenue
Under Massachusetts law G.L. c. 59, s. 53. and G.L. c 60, s. 19, property taxes may be prepaid at the discretion of each municipality. Informational guidelines can be found in the following pdf. DOR’s Division of Local Services (DLS) recommends that taxpayers consult their municipality to determine whether property tax prepayments will be accepted in calendar year 2017 for calendar year 2018.
The Internal Revenue Service (IRS) issues guidance on federal tax laws. To determine federal rules on the deductibility of prepaid property taxes for federal tax purposes, please see the IRS Advisory issued on December 27, 2017.
Prepayment of Local Property Taxes
The Department of Revenue has received inquiries from many taxpayers about prepaying their local property taxes. In response, it has posted a notice on its website advising taxpayers of state law in that regard and to contact local officials for further information. You may find it helpful to point individuals with questions to this link.
Below you will find guidance on the procedures that apply to prepayments of property taxes under G.L. c. 60, § 19, that is those payments made before the assessors’ tax commitment to the collector.
- The assessors may authorize the collector to accept prepayments by means of a special warrant, State Tax Form 64B, the language for which is found here. The collector cannot accept payments otherwise.
- Where a number of taxpayers want to make prepayments, assessors may use a single warrant for each day prepayment requests are made. Each warrant would show the total amount of taxes for those seeking to make prepayments that day and be accompanied by a list including the names of the taxpayers, the amount of each tax payment and an identification of the real estate parcel or personal property account to which the payment relates.
- If the assessors issue a special warrant, the collector must accept the prepayment for application to the parcel of real estate or personal property account identified in the list.