The authority to assess betterments, as well as the methodologies for doing so, are described in MGL c. 80 "Betterments" and c. 83 "Sewer, Drains, and Sidewalks," §§ 14 to 24. The authority to assess betterments based on the uniform method was approved by a Town Meeting vote, Warrant Article 3, on June 12, 1999. According to MGL c. 80, § 1:
Whenever a limited and determinable area receives benefit or advantage, other than the general advantage to the community, from a public improvement made by or in accordance with the formal vote or order of a board of officers of the commonwealth or of a county, city, Town or district, and such order states that betterments are to be assessed for the improvement, such board shall within six months after the completion of the improvement determine the value of such benefit or advantage to the land within such area and assess upon each parcel thereof a proportionate share of the cost of such improvement, and shall include in such cost all damages awarded therefore under chapter 79; but no such assessment shall exceed the amount of such adjudged benefit or advantage. The Board shall in the order of assessment designate as the owner of each parcel the person who was liable to assessment therefore on the preceding January first under the provisions of chapter fifty-nine.
Betterment assessments may proceed in a two-step approach. Initial individual betterments may be assessed once the Town construction project has begun and/or contracts have been signed. Final individual betterments shall be assessed once the Town construction project is complete, the sewer system is operational and available for hookup, and all final costs are known.
A. 
Initial betterment assessment.
(1) 
The total project cost at the time of the assessment of initial individual betterments shall be determined by the entire value of all signed contracts reduced by 1/2.
(2) 
The initial betterment assessment for property owners shall be assessed following award of the construction contracts. The total betterment cost associated with this assessment will include all costs related to construction and may include a portion of the cost for planning and design of the entire project, and may include a cost of construction of the Wastewater Treatment Plant, when applicable.
B. 
Final betterment assessment.
(1) 
Final individual betterments shall be assessed following completion of the Town construction project, once all final invoices are received and totaled.
(2) 
The total project cost at the time of the assessment of final individual betterments shall be determined by totaling all project costs, including all costs of engineering, construction, land acquisitions, construction engineering services, legal fees, and all related contingencies, less all state and federal aid received. Final individual betterments for each property owner shall then be reduced by any funds paid to date by the property owner on the initial individual betterments.
(3) 
The final betterment assessment for all property owners within the entire sewer area shall be assessed following completion of the Town construction project. The total betterment cost associated with this assessment will include all actual project costs. The final betterment assessment will incorporate all project costs and be assessed over the entire sewered area.
(4) 
Individual betterment assessments shall then be assessed based on sewer units as defined in Title 5 of the Commonwealth of Massachusetts State Environmental Code (310 CMR 15.00). Final individual betterments for each property owner shall then be reduced by any funds paid to date by the property owners on the initial individual betterments.
(5) 
The final betterment assessment is billed on the real estate tax bills. A municipal lien is attached to the property being sewered. You may avoid a municipal lien being attached to the property by paying the final betterment assessment in full, when billed.
The Town of Kingston shall assess individual betterments based upon the uniform unit method. Property owners abutting a public sewer shall be assessed by a rate proportional to the value assigned to an equivalent residential unit at the time of the assessment. Said equivalent residential unit shall be determined by use class (as reported by the Town Assessor) in conjunction with Title 5 of the Commonwealth of Massachusetts State Environmental Code (310 CMR 15.00). Sewer units shall be applied to all residential and nonresidential property and all developed and nondeveloped property. The nonresidential property shall include commercial, industrial, institutional, and any or all other nonresidential properties. Properties receiving a benefit from the public sewer system shall be designated a number of sewer units in accordance with the below guidelines.
A. 
Individual betterment.
(1) 
The individual betterment shall be calculated by dividing the total betterment cost by the total number of equivalent residential unit and multiplying by the number of equivalent residential units allocated to an individual property.
(2) 
The value of each equivalent residential unit shall be determined as follows:
One Equivalent Residential Unit($) = Total Betterment Cost($) ÷ Total Number of Equivalent Residential Units
(3) 
Baseline for equivalent residential unit designations (residential single-family home). The number of equivalent residential units assigned to a particular property will be established based on the following standard:
One Equivalent Residential Unit = One Single-Family Dwelling = 330 gpd
(4) 
All property abutting the sewer shall be assigned, at a minimum, one equivalent residential unit. All equivalent residential unit calculations shall be rounded to the next closest whole number. Using use codes established by the Town Assessor, estimated nonresidential sewage flow shall be estimated based on the information published in Title 5. For a property which may not comply within any of the categories listed in Title 5, the Board of Sewer Commissioners shall determine the estimated sewage flow.
(5) 
Nonresidential property shall be assigned a sewerage disposal volume based on Title 5 of the Commonwealth of Massachusetts State Environmental Code (310 CMR 15.00). Volume shall be based on the published values of typical sanitary sewerage as defined by Section 15.203 of Title 5.[1]
[1]
Editor's Note: See 310 CMR 15.203.
Except as herein provided, the provisions of the General Laws relative to the assessment, apportionment, division, reassessment, abatement, and collection of sewer assessments, to liens therefor, and to the interest thereon shall apply to assessments made under these rules and regulations, and the Tax Collector of the Town of Kingston shall have all the powers conveyed by the General Laws.
A. 
Lump-sum betterment. The lump-sum betterment payment for an assessed property shall be equivalent to the product of the total number of equivalent residential units assigned upon said property and the appropriate value for one equivalent residential unit at the time of assessment.
B. 
Apportionment for betterment payment. Property owners may have the option to finance betterment payments through apportionment over 30 years. The term of the apportionment will be determined based on the loan/bonding option(s) available at the time funding is secured. The interest rate charged by the Town may be up to 2% greater than the project bond rate being paid by the Town for the sewer project construction. In the event that the Town receives interest-free loans for the projects, there will be no interest charged on the apportionments.
A. 
The Board will review and may provide abatements on the payment of the individual betterment assessment on a case-by-case basis. An abatement request must be made, in writing, to the Board. Following receipt of this written request, the Board may schedule a meeting to hear the details of the individual request.
B. 
The Board lacks the requisite jurisdiction to modify the six-month filing period. An abatement eliminates the responsibility the property owner has towards the cost and maintenance of the sewer system, thus removing any claim to a future connection for the property identified.
Liens for sewer betterment assessments are imposed in accordance with the provisions of MGL c. 83, § 27, and MGL c. 80, § 12. A sewer betterment lien may only be released upon payment of the assessment, in full, or a legal abatement thereof.
A. 
There is no provision in the General Laws for subordinating a betterment assessment lien, or any tax lien, to a mortgage. A subordination of mortgage or release issued prior to payment in full or abatement, signed by any board or officer of the Town, would be ineffective, as no Town board or officer is authorized to sign such instruments.
B. 
The Town's lien for payment of a betterment assessment, like the Town's lien for repayment of property taxes, has priority over all liens. Thus, as soon as the betterment assessment statement is recorded, the Town has a lien that is superior to all mortgages, even those that are already of record. Therefore, upon a sale of the property or a refinancing, a new mortgage is in no worse position that an existing mortgage with respect to the Town's recorded lien.
C. 
As an alternative to full payment of the betterment at the time of closing, lenders could consider establishing an escrow arrangement to ensure payment of the assessment by the property owner. Under this arrangement, at the time of closing, the borrower deposits sufficient funds into the escrow account to pay the next anticipated installment of the apportioned betterment assessment and the lender collects monthly (just like a property tax escrow) an amount sufficient to be able to pay what becomes due on each subsequent installment of apportioned betterment assessments. This arrangement will protect the lender from the risk of foreclosure by the Town of its betterment assessment lien due to nonpayment, without depriving the property owner of the advantage of the apportioned payments at low interest.