This article is adopted pursuant to the authority of MGL c. 60,
§ 62A, as amended, which authorizes municipalities to enact
ordinances to authorize payment agreements between the City Treasurer/Collector
and persons entitled to redeem parcels in tax title.
The purpose and intent of this article is to foster the collection
of unpaid taxes and assessments, promote residential stability and
community reinvestment. The City finds and determines that such a
program will mitigate the social cost and consequences of property
seizures and will help delinquent taxpayers meet their obligations
to the City while avoiding the legal expenses and time delays of taking
the property to Land Court. During the term of any municipal tax repayment
agreement, the Treasurer/Collector may not bring an action to foreclose
the tax title account unless the taxpayer fails to comply with the
terms and conditions of the municipal tax repayment agreement.
For the purpose of this article, the following definitions shall
be applicable:
COMMERCIAL TAXPAYER
The owner of record of a commercial use or rental property
greater than three units.
DOCUMENTATION
Supporting documentation, including, but not limited to,
the following:
A.
Federal and state income tax returns;
B.
Savings and checking account statements;
C.
Social security and pension fund statements;
D.
Records of public assistance;
FINANCIAL RESOURCES
Income of the delinquent taxpayer, delinquent spouse, other
adult household members, and any co-owners not members of the household.
FIXED INCOME
Total income that does not change over time or varies marginally
over time; and for the purpose of this article, the fixed income shall
be statutory amount as determined by the Massachusetts Department
of Revenue pursuant to MGL c. 62, § 6(k)(4), on an
annual basis.
IMMEDIATE HOUSEHOLD FAMILY
The delinquent taxpayer and his/her spouse, and their parents,
children, brothers and sisters residing together.
INCOME
Receipts from all sources regardless of the income tax status
under federal or state law, including wages, salaries, and bonuses,
public and private pensions, retirement income, Social Security, alimony,
child support, interest and dividends income, net income from business,
public assistance, disability and unemployment insurance, regular
contributions/support/gifts from children or other parties outside
the household, military pay, savings and other investments.
RESIDENTIAL TAXPAYER
The owner of record of an owner-occupied property that is
the owner's principal place of residence of fewer than four units.
The taxpayer must pay all current taxes owned when due. Any
failure to stay current on taxes, payments, fees, and licenses issued
by or otherwise owed to the City when due would cause the municipal
tax repayment agreement to be terminated immediately.