Real Estate

The tax rates for Fiscal 2013 are as follows: (per thousand)

• $ 18.58 - Residential
• $ 30.85 - Commercial, Industrial and Personal Property

The tax rates for Fiscal 2012 were as follows: (per thousand)

• $ 16.98 - Residential
• $ 29.07 - Commercial, Industrial and Personal Property

Property is assessed at 100% of full and fair cash value.

The courts have defined this phrase to mean "current market value", the price arrived at by a willing buyer and a willing seller, each with a good knowledge of the market and each acting without undue pressure or compulsion. Thus, in determining value, assessors seek to approximate what property would sell for on the open market, within an acceptable range of error.

Go to the Property Values Search or, if you need certified owner information you can either (a) go in to the Assessor's Office for this information or (b) mail in a request for information, with an inquiry fee of $1.00 per parcel. All properties listed on the Assessing web site are sorted by street address, owners' name or by Map, Block and Lot number.

The combination of the Map, Block and Lot (MBL) is a unique parcel identifier assigned to each individual property in the City of Worcester. For example, Map 02, Block 024 and Lot 00001 (referred to as MBL 0202400001) uniquely identifies the parcel located at 455 Main Street in Worcester.

You may do so on-line. See Change Mailing Address for more information.

The application for abatement must be filed (received by the Assessor) no later than thirty (30) days after the date on which the "actual" tax bill was issued.

However, you should ask yourself three questions before filing for an abatement:

• Is the data on my property correct?
• Is my value in line with others on my street?
• Is my value in line with recent sale prices in my neighborhood of properties that are sold in the calendar year 2010 (the Fiscal Year 2012 Assessed Value represents the real estate market as of January 1, 2011)?

The Revaluation staff will be happy to assist you to determine whether your assessment is fair and equitable.

You can file an application with the Assessor's Main Office in Room 209, City Hall, 455 Main Street, Worcester, MA 01608.

Tax bills are mailed four times a year. The quarterly tax payments are due on the following dates: August 1st; November 1st; February 1st; May 1st.

The bills are sent thirty (30) days prior to these due dates. Payments are due thirty days from the date the tax bill is issued.

Please send your payment and remittance slip to:

City of Worcester
PO Box 15602
Worcester, MA 01615-0602

Please make checks payable to: City of Worcester. If you do not have a remittance slip, for proper crediting, please write the parcel ID (Map, Block, Lot) on the check and include the property location and owner's name. To obtain a receipt, enclose a self-addressed stamped envelope and both portions of the bill with the payment.

You should request a duplicate tax bill via email or by calling the Treasurer's Office at (508) 799-1075 to request the form.

Tax payments must be received on or before the due date to avoid interest charges. If payment is not made within 30 days of the original date of mailing, the account will begin to accrue interest at the rate of 14% per annum, computed from the date the bill was due. A demand notice will be sent and a demand fee of $5.00 is charged against the account. If the account remains outstanding 14 days after the issuance of the demand notice, a warrant notice is sent. The warrant fee is $9.00. Please note that demand and warrant notices are sent only on the third and fourth quarter bills. If the account remains delinquent after June 30th of the fiscal year, a tax lien (a legal claim placed on property for debt) is placed on the property and is recorded with the Worcester County Registry of Deeds. In addition, the property is placed in the tax title system. A tax lien is the first step in the foreclosure process. All taxes, costs and interest must be paid to prevent foreclosure.

If your taxes are escrowed by a bank or mortgage company, you will want to ensure that they make timely payment. Most banks and mortgage companies subscribe to a tax service that will notify them directly of the amount they need to pay for your taxes. However, if you have recently purchased, refinanced, or have a mortgage company that does not subscribe to a tax service, it will be up to you to notify them by forwarding your tax bill to them. DO NOT change your mailing address on your tax bill to be sent directly to the mortgage company. It will impede you from receiving proper notice of unpaid taxes. You may request that your mortgage company receive a duplicate tax bill if necessary by emailing us.

Under state law, failure to receive a bill does not affect the validity of the tax or any interest or fines incurred due to late payment(s). It is the responsibility of the taxpayer to secure his/her tax bill when one is not received. You can request a duplicate tax bill via email or by calling the Treasurer's Office at (508) 799-1075 to request the form. The Treasurer's Office will mail you a remittance slip on request. However, the request must be received early enough to allow sufficient time to avoid late charges.

New owners will be automatically updated by the Assessor's Office upon receipt of a copy of the recorded deed from the Registry of Deeds. If the sale is very close to a tax due date, you may call the Treasurer's Office at (508) 799-1075 or email us for a remittance slip to be sent to you. You may also update the mailing address on the bill by filing out the online form. The Collector of Taxes is required by Massachusetts General Law to issue the bill to the assessed owner as of January 1. Therefore, the old owner and the new owner will receive a tax bill until the following January 1.

Although the tax bill will bear the name of the assessed owner as of January 1, the new owner is responsible for all taxes once the sale of the property is finalized. The amount of tax owed by the old owner is determined at the time of closing and is typically deducted from the selling price. Once this deduction is made, the new owner must pay all bills, as they become due in order to avoid collection actions, including foreclosure. The lawyers assisting each party should already have investigated any outstanding taxes and obtained a Municipal Lien Certificate. Once the agreement is made, the new owner is obligated to pay any outstanding taxes due on the property.

In most cases, if the deed has been recorded at least 6 weeks prior to the issue date of the tax bill, the new owner will also receive a copy of the tax bill. If you receive a bill within 6 weeks of the sale, please forward it to the new owner immediately as it is his/her responsibility to make payment.

If your check is returned due to insufficient funds, absence of signature, or technical error, the account will have the same status as an 'unpaid' account. You will receive notice from the Collector of Taxes notifying you of the insufficient funds. As provided by law, a penalty charge of $25.00 or 1% of the amount of the check (whichever is greater) will be assessed to your tax account for each bad check received, in addition to any other fees and interest applicable. You will be required to make payment by cash, certified check, or money order within 10 days.

If you or your mortgage company have paid the tax bill and for some reason you receive a demand notice for non-payment of the tax due, you must provide proof of payment. Please call us at (508) 799-1075 for the requirements.

A refund check is issued to a taxpayer who has a credit balance on their bill, provided that they supply the City with the proper information and they have no other outstanding taxes due and payable to the City.

• If the credit was caused by overpayment, a request for refund should be accompanied by a copy of the canceled checks (front and back) for the fiscal year(s) in which the credit(s) exist. If the property has recently been purchased or refinanced, please also include a copy of the HUD Settlement Statement, which lists the details of the taxes paid at the closing. Please include your name, the property address, and the parcel ID with your request and payment information to City Treasurer's Office, Room 203, City Hall, 455 Main Street, Worcester, MA 01608.
• If the credit was caused by abatement, the refund will automatically be issued unless the property has changed hands during the fiscal year. When the credit on a Real Estate bill is a result of an abatement, the refund total may include 8% interest. The refund interest is calculated from the abatement date or the due date of the tax (whichever is later), to the issue date of the refund.

The refund will usually be returned to the record owner. If the property has been sold during the fiscal year to a new owner, the date of transfer (deed date) and the information on the HUD Settlement Statement will determine who is eligible for the refund. If you have any questions, please email us.

$25.00 for land with no buildings and for residential property with 1-3 residences.
$100.00 for residential properties containing four or more residences.
$150.00 for property with commercial, industrial, public utility and any other non residential structure.

If you wish to obtain a Municipal Lien Certificate (CML), the following are required: List the Parcel ID (Map, Block and Lot.), owner's name, property location, include the appropriate fee per parcel requested and a self-addressed stamped envelope if you wish the municipal lien certificate mailed to you. Acceptable forms of payment: attorney's check, certified or registered check and cash (if in person). Please allow ten (10) business days for processing. Mail your request to:

Collector of Taxes, Room 203
City of Worcester
455 Main Street
Worcester, MA. 01608

You may also download the request form.