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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.



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 $30.00 [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.



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.



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 NOT acceptable.  
  • After fourth quarter (May 1st), any outstanding balance will be demanded.  A demand fee of $30.00 [MGL Ch 60:15] will be added. 
  • Continued failure to pay will result in small claims action.



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 NOT acceptable. 
  • After fourth quarter (May 1st), any outstanding balance will be demanded.  A demand fee of $30.00 [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.



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.