The Treasurer/Collector Department is responsible for the generation, distribution and collection of real estate tax, personal property tax and motor vehicle and boat excise tax. The department also collects sewer usage bills.
Real Estate & Personal Property Taxes:
Real estate taxes are based on property assessments set by the assessors and a tax rate approved by the state, usually in December. Raynham is on a quarterly billing system.
Preliminary bills are mailed at the end of June and are estimates based on last Fiscal Year’s tax payment. The bills are due the first business day of August & November.
Actual bills are mailed at the end of December. Actual bills contain the tax rate and assessment values as well as abatements, exemptions, liens, other adjustments and previous payments. The bills are due the first business day of February & May.
Motor Vehicle Excise Taxes:
Motor Vehicle values and the tax rate is set by the Massachusetts Registry of Motor Vehicles and sent to the town on record at the registry. Bills are mailed at the beginning of each year and are due 30 days later. Exception: A few months after purchasing a vehicle you will receive a partial-year bill.
If you sell a vehicle before the year is up apply, at the assessor’s office for an abatement, which must be accompanied by:
- Proof the license plate has been transferred or returned to the registry &
- Proof the vehicle has been sold or disposed of.
Boat Excise Taxes:
Boat values are based on boat length and age according to MGL Chapter 60B, Section 2. Bills are mailed usually in September and are due 60 days later.
Sewer Usage Bills:
Sewer usage bills are mailed semi-annually, after the usage period and are due 30 days later at the Treasurer/Collector’s office. If real estate taxes are escrowed, sewer usage is not a tax and will not be paid by the bank/mortgage company.