Tax & Billing Collection Schedule
The City of Lowell's Treasurer and Collector of Taxes, has established the City's Tax & Billing Collection Schedule pursuant to Massachusetts General Law (MGL). The summary below is intended for your convenience, and is subject to change.
Boat Excise
| Billing Cycle: | Annual |
| Due Dates: | Sixty (60) days after issue – usually March or April. |
| Late Payments: | - Interest will be charged at 12% per annum on any payment not received by the Office of the Treasurer and Collector of Taxes by the due date; postmarks are NOT acceptable.
- Mooring permits and launch sticker availability will be affected by continued failure to make payment.
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Motor Vehicle Excise
!! Online Payment Available !!
| Billing Cycle: | Annual per registration |
| Due Dates: | Thirty (30) days after issue, date varies upon registration of vehicle; the majority of these bills are due in March. |
| Late Payments: | - Interest will be charged at 12% per annum on any payment not received by the Office of the Treasurer and Collector of Taxes by the due date; postmarks are NOT acceptable.
- If the bill remains unpaid thirty (30) days after being issued, a Demand for payment will be issued and an additional fee of $5.00 [M.G.L. c60s15(2)] will be added.
- If the bill remains unpaid fourteen (14) days after the Demand is issued, the account will be forwarded to a Deputy Collector for collection. An additional warrant fee of $10.00 [M.G.L. c60s15(9)] will be added and a First Notice of Warrant with an additional processing fee of $12.00 [M.G.L. c60s15(10)] will be issued.
- If the bill remains unpaid thirty (30) days after the First Notice of Warrant is issued, an additional fee of $17.00 [M.G.L. c60s15(11)] will be added and a Second Notice of Warrant will be issued for hand delivery.
- If the bill remains unpaid thirty (30) days after the Second Notice of Warrant is issued, the license and registration will be flagged for non-renewal at the Registry of Motor Vehicles.
- Clearing a license/registration that has been marked for non-renewal at the Registry of Motor Vehicles requires payment of outstanding City fees, and additional Registry of Motor Vehicles mark/clear fees.
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Parking Tickets
!! Online Payment Available !!
| Billing Cycle: | Weekly |
| Due Dates: | Twenty-one (21) days after issue. |
| Late Payments: | - Payments are due within twenty-one (21) days; postmarks are NOT acceptable.
- If the bill remains unpaid twenty-one (21) days after being issued, an additional fee of $5.00 will be added, and a Bill Statement for payment will be generated.
- If the bill remains unpaid twenty-one (21) days after the Bill Statement is issued, an additional fee of $5.00 will be added, and the license and registration will be flagged for non-renewal at the Registry of Motor Vehicles.
- Clearing a license/registration that has been marked for non-renewal at the Registry of Motor Vehicles requires payment of outstanding City fees, and additional Registry of Motor Vehicles mark/clear fees.
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Personal Property Taxes
| Billing Cycle: | Quarterly |
| Due Dates: | February 1st, May 1st, August 1st, and November 1st |
| Late Payments: | - Interest will be charged at 14% per annum on any payment not received by the Office of the Treasurer and Collector of Taxes by the due date; postmarks are acceptable.
- After fourth quarter (May 1st), any outstanding balance will be demanded. A demand fee of $5.00 [MGL Ch 60:15] will be added.
- Continued failure to pay will result in small claims action.
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Real Estate Tax
!! Online Payment Available !!
| Billing Cycle: | Quarterly |
| Due Dates: | February 1st, May 1st, August 1st, and November 1st |
| Late Payments: | - Interest will be charged at 14% per annum on any payment not received by the Office of the Treasurer and Collector of Taxes by the due date; postmarks are acceptable.
- After fourth quarter (May 1st), any outstanding balance will be demanded. A demand fee of $5.00 [MGL Ch 60:15] will be added.
- Continued failure to pay will result in the securing of a lien on the property (commonly referred to as a "tax title taking"), which incurs additional fees and increased interest rates to the extent applicable by law.
- The final resolution would be civil suit and/or foreclosure.
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Utility Billing (Water, Sewer, and Trash)
!! Online Payment Available !!
| Billing Cycle: | Quarterly |
| Due Dates: | Thirty (30) days after issue. |
| Late Payments: | - Interest will be charged at 14% per annum on any payment not received by the Office of the Treasurer and Collector of Taxes by the due date; postmarks are NOT acceptable.
- Continued failure to pay will result in the unpaid balance being liened on your following year’s real estate tax bill.
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I-495 Corridor Public Meetings
