Step 1 – Semi-Annual Tax Billing
Real Estate tax is billed semi-annually in two mailings. The First Half is mailed by October 1st. The Second Half is mailed by April 1st. Their due dates are the following:
- First Half due November 1st
- Second Half due May 1st
*Note: If payment due date falls on a weekend, the due date will move to the first Monday after the due date.
Step 2 – Demand Bill
Demand bills are issued after the 2nd Half payment due date of May 1st on all outstanding accounts. Sending a demand is a prerequisite to pursuing certain collection remedies including tax takings. The taxpayer has fourteen (14) days to pay the Demand Bill.
The demand charge is currently $10.00, the interest rate is 14% on the unpaid amount calculated from the due date of each quarter.
Step 3 - Tax Title
A municipality has the right to take title to the taxpayer’s property and to under-take foreclosure proceedings when a taxpayer is delinquent in paying their local real estate or other local charges which constitute liens on the real estate (including but not limited to disposal liens and committed interest).
Once a year, notices will go out to owners of outstanding accounts stating their property will be advertised for tax title in the local newspaper. Approximately 14 days before tax title, the Collector will publish in the local newspaper a listing of accounts with dates, time, and place of tax title.
The Tax Collector, on the date of tax title, will prepare an “Instrument of Taking” and record the document in the Barnstable County Registry of Deeds. Fees, including interest to date of taking, advertising costs, preparation fees, demand, warrant and recording fees will be added to the tax title account and must be paid by the owner before the lien is released. The interest charged on the tax title account is then calculated at 16% from the date of taking to payment date.
The final payment of the tax title account will result in an Instrument of Redemption document that will required to be filed by the homeowner at Barnstable County Registry of Deeds to release the Tax Title status. The Town may proceed with foreclosure if no effort is made to pay tax title accounts. Initial land court filing fee as well as additional fees and charges will be added to the outstanding account, i.e. legal fees.