In Marshfield we send one tax bill only. We set the rate as soon as we get
the numbers from the state, and send the bills out as soon as possible in
early July. Town tax is due in August and school tax is due in November.
I wouldn't want it any other way. It saves postage, envelopes and paper
and printer toner, storage space for our copy, and so much time is saved by
only having to print and stuff envelopes once, and we only have to
photocopy one bill for the ones that can't find theirs right now.
The biggest reason to do it, though, is that our taxpayers truly appreciate
being able to know in July what they will have to pay in November. As
school taxes go up and up, people need the extra time to figure out how
they can pay them. We tried sending separate bills one year and half of
the town called me when they got their town tax bill to ask me what their
school tax installment would be, and I had to calculate each one.
It is great for cash flow too because there are several people who pay both
installments in August, and we get to earn the interest on that money until
November. It also helps with the closing when property is being sold. The
sooner the entire tax liability is known, the easier it is to prorate the
taxes at the closing. It is more difficult if one tax bill is issued but
the other has to be estimated.
The only "con" that I can think of is that people might wait for the second
bill in the mail. You would have to advertise pretty heavily the first
year so that people didn't forget the second installment.
At 02:44 PM 2/24/2003 -0500, you wrote:
>There are good reasons for only having one tax bill. It
>costs less for the Town to mail just one notice. The
>taxpayers have only one bill to keep track of re the IRS and
>the Act 60 prebate/homeowner rebate. I believe most towns
>now take into account the fact that the education liability
>numbers won't be available until about July 1 and vote a due
>date late enough to accomodate the setting of the tax rate
>after having received those figures.
>Perhaps some officials from other towns have some input for
>Dorothy. I'm also going to send a copy of this to the
>Muninet listserv. A lot of town clerks and treasurers
>subscribe to that list. Those folks can reply to me or
>directly to Dorothy at [log in to unmask]
>Mary Jane Grace
>Property Valuation and Review Division
>Dept. of Taxes
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>----- Original Message -----
>From: "Andover TAX" <[log in to unmask]:
><[log in to unmask]>
>Sent: Monday, February 24, 2003 3:20 PM
>Mary Jane, TeriGildersleeve told me to contact you for help.
>sending out 2 tax bills. the first due 7/1 for municipal
>tax and the
>second mailed out in sept. for 11/l education taxes. The
>sending 2 bills is that the town does not know the education
>amount in late
>May when bills are sent.
>I am in need of a pros and cons list to have a discussion
>selectmen because the listers want to "push off" the 7/1
>date and send only
>one bill with both municipal and education taxes on the same
>bill. From on
>my it is too confusing to the homeowners, confuses the IRS
>more because of two mailings and mostly opens up a Pandora's
>possible problems due to the space of time between running
>the muni tax and
>the edu. tax. (such as listers can't do any work on the
>grandlist since nothing can be changed)
>One selectmen thinks it is more of any impact when taxpayers
>see the size
>of the edu. tax. I think they would get the same fright if
>they saw the
>entire tax rate on one sheet.
>Please give me some help in attempting to sway the
>selectboard to perhaps
>moving the date of the muni. tax so we can include the edu.
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