Section 3A. Every bill or notice shall be in a form approved by the commissioner and shall summarize the deadlines under section fifty-nine of chapter fifty-nine for applying for abatements and exemptions. Every bill or notice shall also have printed on it the last date for the assessed owner to apply for abatement and for exemptions under clauses other than those specifically listed in said section fifty-nine of said chapter fifty-nine. Except in the case of a bill or notice for reassessed taxes under section seventy-seven of said chapter fifty-nine, every bill shall also have printed on it the last date on which payment can be made without interest being due. If a bill or notice contains an erroneous payment or abatement application date that is later than the date established under said chapter fifty-nine, the date printed on the bill or notice shall be the deadline for payment or for applying for abatement or exemption, but if the error in the date is the wrong year, the due date shall be the day and month as printed on the bill but for the current year. The commissioner may require, with respect to any city or town, that the tax bill or notice include such information as he may determine to be necessary to notify taxpayers of changes in the assessed valuation of the property. Every bill or notice for real or personal property tax shall have printed thereon in a conspicuous place the tax rate for each class within the town, as determined by the assessors. In addition, every bill or notice for a tax upon real property shall identify each parcel separately assessed by street and number or, if no street number has been assigned, by lot number, name of property or otherwise, shall describe the land, buildings and other things erected on or affixed to the property and shall state for each such parcel the assessed full and fair cash valuation, the classification, the residential or commercial exemption, if applicable, the total taxable valuation and the tax due and payable on such property.
The collector in a city or town may, with the approval of the board of selectmen, or mayor, as the case may be, include in the envelope in which property tax bills are to be mailed nonpolitical municipal informational material so long as the mailing of such material so included does not cause an increase in the postage required for the mailing of the tax bill.
Section 3A. Every bill or notice shall be in a form approved by the commissioner and shall summarize the deadlines under section fifty-nine of chapter fifty-nine for applying for abatements and exemptions. Every bill or notice shall also have printed on it the last date for the assessed owner to apply for abatement and for exemptions under clauses other than those specifically listed in said section fifty-nine of said chapter fifty-nine. Except in the case of a bill or notice for reassessed taxes under section seventy-seven of said chapter fifty-nine, every bill shall also have printed on it the last date on which payment can be made without interest being due. If a bill or notice contains an erroneous payment or abatement application date that is later than the date established under said chapter fifty-nine, the date printed on the bill or notice shall be the deadline for payment or for applying for abatement or exemption, but if the error in the date is the wrong year, the due date shall be the day and month as printed on the bill but for the current year. The commissioner may require, with respect to any city or town, that the tax bill or notice include such information as he may determine to be necessary to notify taxpayers of changes in the assessed valuation of the property. Every bill or notice for real or personal property tax shall have printed thereon in a conspicuous place the tax rate for each class within the town, as determined by the assessors. In addition, every bill or notice for a tax upon real property shall identify each parcel separately assessed by street and number or, if no street number has been assigned, by lot number, name of property or otherwise, shall describe the land, buildings and other things erected on or affixed to the property and shall state for each such parcel the assessed full and fair cash valuation, the classification, the residential or commercial exemption, if applicable, the total taxable valuation and the tax due and payable on such property.
The collector in a city or town may, with the approval of the board of selectmen, or mayor, as the case may be, include in the envelope in which property tax bills are to be mailed nonpolitical municipal informational material so long as the mailing of such material so included does not cause an increase in the postage required for the mailing of the tax bill.
Section 3A. Every bill or notice shall be in a form approved by the commissioner and shall summarize the deadlines under section fifty-nine of chapter fifty-nine for applying for abatements and exemptions. Every bill or notice shall also have printed on it the last date for the assessed owner to apply for abatement and for exemptions under clauses other than those specifically listed in said section fifty-nine of said chapter fifty-nine. Except in the case of a bill or notice for reassessed taxes under section seventy-seven of said chapter fifty-nine, every bill shall also have printed on it the last date on which payment can be made without interest being due. If a bill or notice contains an erroneous payment or abatement application date that is later than the date established under said chapter fifty-nine, the date printed on the bill or notice shall be the deadline for payment or for applying for abatement or exemption, but if the error in the date is the wrong year, the due date shall be the day and month as printed on the bill but for the current year. The commissioner may require, with respect to any city or town, that the tax bill or notice include such information as he may determine to be necessary to notify taxpayers of changes in the assessed valuation of the property. Every bill or notice for real or personal property tax shall have printed thereon in a conspicuous place the tax rate for each class within the town, as determined by the assessors. In addition, every bill or notice for a tax upon real property shall identify each parcel separately assessed by street and number or, if no street number has been assigned, by lot number, name of property or otherwise, shall describe the land, buildings and other things erected on or affixed to the property and shall state for each such parcel the assessed full and fair cash valuation, the classification, the residential or commercial exemption, if applicable, the total taxable valuation and the tax due and payable on such property.
The collector in a city or town may, with the approval of the board of selectmen, or mayor, as the case may be, include in the envelope in which property tax bills are to be mailed nonpolitical municipal informational material so long as the mailing of such material so included does not cause an increase in the postage required for the mailing of the tax bill.
