Real Estate & Personal Property Taxes
Real estate and personal property taxes are assessed on a fiscal year basis. The fiscal year begins on July 1st and ends on June 30th. At the Annual Town Meeting of May 15, 1995, Charlton voters approved the quarterly billing system. Bills are due on August 1, November 1, February 1 and May 1. Payments not made by these due dates will be subject to interest at a rate of 14% per annum from the due date to the date of payment.
Payments are considered made when received by the Collector.
Preliminary & Actual Bills
Preliminary bills are issued for the 1st and 2nd quarters (August and November). These bills are based upon 50% of the prior year's total. Any betterments that may have increased the bill or abatements or exemptions that would have reduced the bill are taken into consideration. The Board of Assessors may adjust this amount to reflect any known pending tax increase such as a prop. 2½ override or new debt exclusion.
Actual bills are issued for the 3rd and 4th quarters (February and May). The value of the property, as well as the tax rate, must show on the actual bill. This bill must also show the last date to apply for an abatement, which by law is February 1. Any unpaid amount(s) from the preliminary bill(s) will carry over to the actual bill(s).
If a bill has not been paid by May 1st (4th quarter), a demand notice will be issued. At present, the law provides for a $10 charge on any amount past due. A taxpayer has 14 days from the demand issue date to make payment. Payments not received by the demand due date then become subject to a tax taking.
Payments may be made as follows:
- At the Collector's Office during normal business hours
- Online through UniPay
- Placed in drop-box located in front of Town Hall
Quarterly Payment Schedule
|Issue Date||Due Date|
|1st Quarter - July 1||August 1|
|2nd Quarter - October 1||November 1|
|3rd Quarter - January 1||February 1|
|4th Quarter - April 1||May 1|
Payments not made by their respective due dates will accrue interest at a rate of 14% per annum. A demand charge will be added to any bills that remain outstanding after the May 1 due date.