Massachusetts law states that your failure to receive a tax bill does not invalidate the tax or the proceedings for collection.
All personal property situated in the commonwealth is subject to tax, unless specifically exempt by law. See Massachusetts~GL c. 59, §2. Property is situated in a particular city or town in the commonwealth if it is present on January 1 with the owner's intention that it remain with some degree of permanence. Property that is frequently moved from place to place or intended for use temporarily at different places is considered situated where the owner is an inhabitant or has a principal place of business (if the property is business personal property).
A primary example of exempt property involves household furnishings and effects. Such household personal property at a persons domicile (primary residence) is expressly exempt from personal property tax.GL c. 59, §5, cl. 20. This exemption does not apply to such property located at a second home.
HOW PERSONAL PROPERTY IS ASSESSED
A 5. The owner of the property as of January 1 preceding the fiscal year is generally the person assessed the tax, under~GL c. 59, §18 & 18, First. In the case of machinery or tangible personal property leased for profit, the tax may also be assessed to the person in possession, under GL c. 59, §18, Second.
Personal property of a deceased person may be assessed to the estate or executor. GL c. 59, §18, Third. Jointly owned property may be assessed to one or more of the owners. GL c. 59, §18, Fourth. Partnership property is assessed in the partnership name.GL c. 59, §18, Sixth.
The Town of Holland currently bills on a quarterly basis. Real Estate and Personal Property tax bills for the fiscal year cover the period of July 1st of the previous year to June 30th of the current fiscal year. Payments are due by 4 p.m. in the Tax Collector's office on the due dates. The first quarter bill will issued on July 1st and due on August 1st, the second quarterly bill will be due on November 1st (or the following regular business day anytime a due date falls on a weekend or holiday)
The taxrate should be set in time for the third quarterly bill to be mailed for January 1st and that bill will be due on February 1st. The final or fourth quarter bill will be due on May 1st.
Postmarks are not considered payment in a timely fashion per Massachusetts General Law. Interest at an annual rate of 14% per annum is assessed on all payments received after the due dates. Interest on Real Estate and Personal Property taxes is charged from the due date until the tax is paid. A tax balance still remaining unpaid after May 1st will result in the issuance of a demand bill and an additional $5.00 fee. It is the responsibility of the taxpayer to ensure that tax bills arrive in the Collector's office on or before the due dates. The failure to receive your tax bill does not stay the collection of that bill. Billing addresses are updated with the Assessor’s office click here to update your address.
1) Mail a copy of the tax bill and a check or money order to Collector, Holland Town Hall, 27 Sturbridge Road, Holland, MA 01521.
2) Pay in person at the Tax Collector’s office located on the first floor of the Holland Town Hall, 27 Sturbridge Road, Holland, MA 01521. Office hours are Monday 9-12 & 1-4, 2nd & 4th Tuesday evening 6-7, Wednesday 9-12 & 1-2, Thursday 9-12. The Town Hall is closed on Friday.
3) Use the drop-off mail box located at the side entrance of the Town Hall where residents may drop off tax payments. Payments left in the box will be credited the next business day. Please do not put cash in the drop box!
5) Credit and Debit cards can be used in the office as well. Fees do apply
Sign and date your check. Unsigned checks will be returned. DO NOT DATE THE CHECK AHEAD. Checks will not be held by the Collector for later deposit. A post-dated check that is processed and not honored by the bank will result in penalties and fees and charges imposed by both the bank and the Town. If using electronic bill payment through a bank, please include the bill year, type and number to ensure accurate processing. Bounce checks are not re-deposited. A fee a $25.00 and any accrued late charges will be added to the tax bill for all checks not honored by your bank.
You should file for an abatement application with the Holland Board of Assessor’s within 30 days of the date of issue of the 1st actual personal property tax bill (typically the 3rd quarter bill) if you feel you are being taxed unjustly. The Tax Collector cannot waive fees or adjust your tax bill. Please Click Here to access forms
Interest at an annual rate of 14% per annum is assessed on all payments received after the due dates. Interest on Real Estate and Personal Property taxes is from the due date of the tax bills until the tax is paid in full. Any balance still remaining after May 1st will result in the issuance of a demand bill and an additional $5.00 fee. Bills remaining in areas will be placed with a collection agency and further charges will accrue. If taxes are not paid in Holland you can be denied a permit from the various Boards within the Town until such time as your taxes are brought current.