Preliminary Tax Payment Information

The Town of Erving recently adopted, at its annual town meeting on May 11, 2022, a new semi-annual preliminary tax payment system to take effect for July 1, 2023. The information below explains how this new system will work.

How Preliminary Tax Payments System Will Work

Under the preliminary tax payment system, you will be sent a preliminary tax bill each year by August 1. Your preliminary tax will be based on the adjusted net tax owed (including any betterment, special assessments and other charges added to the tax) on your property for the prior fiscal year and as a general rule will be no more than half (50%) of that amount. Your preliminary tax will be payable in a single installment due on October 1.

Example: If your Fiscal Year 2023 tax was $2000 and you were granted an abatement of $400, your FY2023 net tax due was $1600. Your Fiscal Year 2024 preliminary tax would in most instances be no more than $800. This $800 would be payable in a single installment due on October 1, 2023.

If for some reason preliminary tax bills were mailed after August 1, you would have until November 1 (or 30 days after the bills are mailed, if later) to pay the entire $800.

Your actual tax bill will then be sent to you on or about December 31. This bill will show the assessed valuation of your property, the tax rate and the amount of property taxes you owe for the fiscal year, including any betterment, special assessments or other charges that are added to the tax. The tax bill will also show the amount of the preliminary tax billed earlier as a credit against your actual tax for the year. The balance of your tax must be paid by April 1.

Example: If your actual Fiscal Year 2024 tax bill is $2100 and you had previously been billed $820 in preliminary taxes for the year, you would have a remaining balance of $1280. This $1280 balance would be payable on April 1, 2024.

If for some reason actual tax bills were mailed after December 31, you would have until May 1 (or 30 days after the bills are mailed, if later) to pay the entire balance of $1280.

Late Payments

Under the preliminary tax payment system, interest on late tax payments will be charged for the number of days that the payment is actually delinquent. For example, if the actual tax is due on April 1 and it is not paid in a timely manner, interest will be charged from that date until the date the payment is made.

Abatement Applications

Under the preliminary tax payment system, abatement applications for real and personal property cannot be accepted by the Board of Assessors until the actual tax bill has been issued.  The abatement application will be due no later April 1st.  Please note that the Erving Board of Assessors does not accept electronic copies of abatement applications.  They must be the original form and have an original signature.

Exemption Applications

Under the preliminary tax payment system, exemption applications may be accepted by the Board of Assessors Office after July 1st but will not be processed until the actual tax bills have been issued.  They will be due no later than April 1st.  Please note that the Erving Board of Assessors does not accept electronic copies of exemption applications. They must be the original form and have an original signature.