Mass. Gen. Laws » Part I Title IX Chapter 59
Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 57 (2026)

Bills for taxes; due date; interest; amounts overdue; date of delivery for payment

✓ current as of July 2026
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[First paragraph effective for taxes or excises assessed for fiscal years beginning on or after July 1, 2017. See 2016, 218, Sec. 248.]

Section 57. Except as otherwise provided, bills for real estate and personal property taxes shall be sent out seasonably upon commitment in every city, town and district in which the same are assessed, and shall be due and payable on July first of each year for all purposes except the calculation of interest as provided in this section. If any betterment assessment or apportionment thereof, water rate, annual sewer use charge and any other charge added to such tax, or more than one-half of the balance of any such tax as reduced by any abatement, remains unpaid either after November 1 of the fiscal year in which it is payable, or after the thirtieth day after the date on which the bill for such tax was mailed after October 1, interest at the rate of 14 per cent per annum, computed from the due date, shall be paid on so much of the unpaid amount as is in excess of said one-half of such balance. If the whole or any part of such tax remains unpaid after May 1 of such fiscal year, in addition to the interest as aforesaid, interest at such rate shall be paid on so much of the balance of such tax not so paid as does not exceed one half of such tax as reduced by any abatement and computed from May 1 of such fiscal year. On or before April 1 of such fiscal year a notice shall be sent out showing the amount of such tax which, if not paid by May 1, shall bear interest computed from May 1. Bills for taxes assessed under section 75 or section 76 shall be sent out seasonably upon commitment, and shall be due and payable on the thirtieth day after the date on which the bill for such tax was mailed for all purposes except the calculation of interest as provided in this section. Taxes shall bear interest as hereinbefore provided in this section with respect to real estate and personal property taxes generally; provided, however, that if a bill for any such taxes is mailed on or after April 1 of the fiscal year to which the tax relates and remains unpaid after the thirtieth day after the date on which such bill was mailed, interest at the aforesaid rate, computed from the due date, shall be paid on so much of the tax that remains unpaid. Interest which pursuant to this section shall have been added to and become a part of any tax other than a tax reassessed under section seventy-seven shall be waived by the collector if the amount of such tax, exclusive of such interest, is tendered to him within thirty days after the bill for such tax is first sent. A first actual real estate tax bill sent out for fiscal year 2008 or any subsequent year pursuant to this section shall contain a statement that there exists a delinquency if any tax, betterment assessment or apportionment thereof, water rate, annual sewer use, or other charge which may constitute a lien is overdue for more than 90 days. Such delinquencies shall not include amounts due relating to fire service, electric, water or sewer use in any city or town served by more than 1 independent municipal or district fire, electric, water, sewer, or joint water and sewer district or in any city or town served by an independent municipal or district fire, electric, water, sewer, or joint water and sewer district that is not principally domiciled in that city or town.

Notwithstanding the first paragraph, if the last day for making a tax payment without incurring interest on a bill for real estate or personal property taxes occurs on a Saturday, Sunday or legal holiday, or on a day on which a municipal office is closed as authorized by charter, by-law, ordinance or otherwise for a weather-related or public safety emergency, the payment may be made on the next day on which a municipal office is open, without penalty or interest.

For the purposes of determining jurisdictional interest requirements on appeals brought pursuant to chapter 59, the date of delivery for a payment for taxes pursuant to this section that is, after the period or date prescribed by this section, delivered by United States mail or by an alternative private delivery service to the collector shall be deemed to be the date of the United States postmark, the date of the certification of mailing stamped and postmarked by the United States Postal Service, the date of a certified mail receipt provided by the United States Postal Service or other substantiating date mark permitted by the rules of practice and procedure of the appellate tax board that is affixed on the envelope or other appropriate wrapper in which the payment is mailed or delivered if the payment was mailed in the United States in an envelope of such appropriate wrapper, first class postage prepaid, or delivered to an alternative private delivery service, properly addressed to the collector; provided, however, that a taxpayer shall have the burden of proving the timely mailing of any payment of taxes to said collector pursuant to this section and the collector shall have no obligation to maintain any record relative to the date of mailing of the tax; and provided further, that nothing in this section shall be construed to place the burden of proving any untimely mailing on the collector. As used in this section, ''United States postmark'' shall mean only a postmark made by the United States Postal Service. This paragraph shall not apply to the calculation of interest pursuant to the first paragraph of this section.

Notes of Decisions
Cited in 16 cases, 1930–2020 · leading case: In Re Bernbaum, 404 B.R. 39 (Bankr. D. Mass. 2009).
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In Re Bernbaum, 404 B.R. 39 (Bankr. D. Mass. 2009). · cites it 3× “60, § 62 provides that the interest rate for overdue real estate taxes secured by a recorded tax lien is 16%, while Mass. Gen. Laws ch. 59, § 57 mandates an interest rate of 14% to be applied to overdue taxes.”
New Bedford Gas & Edison Light Co. v. Bd. of Assessors, 335 N.E.2d 897 (Mass. 1975). · cites it 2× “As an adjunct to its due process argument (see part 3, supra), the taxpayer directs us to certain language in G.L. c. 59, § 57, as amended through St. 1973, c.”
Gen. Dynamics Corp. v. Bd. of Assessors of Quincy, 444 N.E.2d 1266 (Mass. 1983). “We will not attribute to them the intention of misleading taxpayers, of granting tax abatements on applications not seasonably filed, or of failing to collect nonwaivable interest on taxes not paid on time (see G. L. c. 59, § 57). Rather we construe their actions as admissions…”
Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982). “Moreover, if the county’s theory of liability were accepted, it would constitute precedent for the recovery of interest exceeding the rate specified by statute in other areas. Such a holding might well precipitate actions by municipalities to mulct their taxpayers of investment…”
MacIoci v. Comm'r of Revenue, 438 N.E.2d 786 (Mass. 1982). “G. L. c. 59, § 57. Cf. Boston v. Du Wors, 340 Mass.”
Westwood Grp., Inc. v. City of Revere, 502 N.E.2d 1387 (Mass. 1987). · cites it 5× “Although the statute speaks in terms of a single assessment of tax “due and payable on July first” (G. L. c. 59, § 57), it also directs that the taxpayer will be charged interest only if the first half of the tax remains unpaid after November 1 (or thirty days after the tax…”
Tremont & Suffolk Mills v. City of Lowell, 170 N.E. 819 (Mass. 1930). “” The commissioner and the judge in adopting his figures rightly included as a part of the tax abated the interest included therein up to the time of payment and then ordered interest on the amount abated and ordered refunded from the time of payment at the rate of six per cent.”
Massachusetts Ass'n for the Blind v. Bd. of Assessors, 462 N.E.2d 86 (Mass. 1984). · cites it 4× “In compliance with G. L. c. 59, § 57, as amended through St.”
Singer Sewing Mach. Co. v. Assessors of Boston, 170 N.E.2d 687 (Mass. 1960). “G. L. c. 59, § 57. The time for abatement is on or before October 1 “except as hereinafter otherwise provided.”
Moscatiello v. Bd. of Assessors, 634 N.E.2d 147 (Mass. App. Ct. 1994). · cites it 2× “Under G. L. c. 59, § 57, real estate taxes are nominally due and payable on the first day of the fiscal year, July 1; but, because interest does not begin to accrue until after November 1 (on half of the assessed tax) and *625 after May (on the second half), the later dates are…”
In Re South Shore Vending, Inc., 25 B.R. 111 (Bankr. D. Mass. 1982). “The charging of interest on the tax claim as provided in Mass.Gen.Laws ch. 59 § 57 is not penal in nature.”
Northampton Nursing Home, Inc. v. Bd. of Assessors, 420 N.E.2d 914 (Mass. 1981). “G. L. c. 59, § 57. The taxpayer’s argument that an interest charge was not incurred because no interest was, in fact, charged is without merit.”
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