coronavirus COVID-19 interest waiver local option tax bill due date extension motor vehicle excise CEO chief executive officer betterment assessment apportionment water sewer added to tax section 10 11 cities towns city
St. 2020, c. 53, ss. 10 and 11; St. 2020, 53:10-11
April, 2020 Website FAQs - COVID-19 Legislation - These FAQs respond to frequently asked questions on the implementation of local options under sections 10 and 11 of chapter 53 of the Acts of 2020 - An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19. These local options allow a city/town to: (1) extend the due dates of property tax bills and filing deadline for exemption applications under c. 59; and (2) to waive statutory interest on certain late paid bills with due dates on or after March 10, 2020 and paid before June 30, 2020.