Collecting-Delinquent Tax Unit - Boston, MA

About the Delinquent Tax Unit

The Delinquent Tax Unit is a specialized section within the Collecting Division of the City of Boston's Treasury Department. Located on the Mezzanine level of City Hall, this unit is responsible for the pursuit and collection of past-due property taxes and other municipal debts. Its mission is to ensure fairness in the tax system by enforcing payment obligations, which fund essential city services like schools, police, and fire protection.

Collection Process and Tax Title

When property taxes remain unpaid, the unit initiates a series of legal steps to recover the funds:

• Tax Taking: If taxes are delinquent, the City places a tax lien on the property, known as a 'tax title'. This lien is recorded at the Suffolk County Registry of Deeds.
• Interest: Once in tax title, the account accrues interest at a rate of 16% per year.
• Foreclosure: If the tax title account is not resolved, the unit works with the Law Department to file a petition for foreclosure in the Land Court, which can eventually lead to the City taking ownership of the property.

Payment Options and Assistance

The unit works with taxpayers to resolve outstanding debts before they reach the foreclosure stage. Services include:

• Payment Plans: In certain hardship cases, taxpayers may be eligible to enter into a payment agreement to pay off the debt over time.
• Redemption: Issuing Certificates of Redemption once all taxes, interest, and fees are paid in full, which removes the lien from the property.
• In-Person Service: Taxpayers can visit the Collector's window to make payments or discuss their account status with staff.