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.

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.

You can file an application with the Assessor's Main Office in Room 209, City Hall, 455 Main Street, Worcester, MA 01608. The abatement period is set by Massachusetts General Laws, as 30 days from the mailing of the Third Quarter actual tax bill, usually January 2 through February 2 each year.

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. January 1st of each year is the scheduled issuance date of the "actual" tax bill.

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

See our Change Mailing Address page for more information.

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.

Go to the Property Records 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. Deeds showing ownership are available from the Worcester County Registry of Deeds.

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. The "current market value" is as of the valuation date usually the prior January 1.

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

If you feel the market value of your property is inaccurate or does not reflect fair market value, please contact the assessing division and file an abatement application during the month of January each year. The required Abatement Application form and documentation to support your value must be provided to the assessing division during the abatement period.