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CITY OF BOSTON CODE OF ORDINANCES
THE CHARTER OF THE CITY OF BOSTON
CHAPTER I: GENERAL PROVISIONS
CHAPTER II: FORM OF GOVERNMENT
CHAPTER III: ACQUISITION AND DISPOSITION OF PROPERTY
CHAPTER IV: CONTRACTS
CHAPTER V: ADMINISTRATION
CHAPTER VI: GENERAL SERVICES
CHAPTER VII: ENVIRONMENTAL PROTECTION
CHAPTER VIII: DEVELOPMENT
CHAPTER IX: BUILDING REGULATIONS
CHAPTER X: HOUSING SERVICES
CHAPTER XI: PUBLIC SERVICES
CHAPTER XII: PUBLIC HEALTH AND WELFARE
CHAPTER XIII: NATURAL GAS
CHAPTER XIV: LICENSING AND CONSUMER BOARDS, COMMITTEES AND OFFICERS
CHAPTER XV: DIVISIONS OF THE MAYOR’S OFFICE
CHAPTER XVI: PROHIBITIONS, PENALTIES AND PERMITS
CHAPTER XVII: LICENSES AND REGULATIONS AFFECTING CERTAIN TRADES
CHAPTER XVIII: FEES AND CHARGES
CHAPTER XIX: SCHOOLS
CHAPTER XX: CHARITABLE INSTITUTIONS
CHAPTER XXI: MISCELLANEOUS PUBLIC BUILDINGS
CHAPTER XXII: SUFFOLK COUNTY
CHAPTER XXIII: TRASH AND REFUSE DISPOSAL
CHAPTER XXIV: BOSTON JOBS, LIVING WAGE AND PREVAILING WAGE ORDINANCE
PARALLEL REFERENCES
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6-3.13(a)   Authority.
   The provisions contained in this Section are adopted pursuant to M.G.L. Chapter 60, Section 62A, which allows municipalities by ordinance to authorize payment agreements between the Treasurer and persons entitled to redeem parcels in tax title.
(CBC 1985 6-3.13(a); Ord. 2018 c. 10 § 1)
6-3.13(b)   Purpose.
   The provisions contained in Subsections 6-3.13(a) through 6-3.13(g) are to foster the collection of unpaid taxes and promote residential stability. The city determines that such a program will reduce uncertainty for elderly, low-income taxpayers vulnerable to tax foreclosure and will help those taxpayers defined herein as eligible meet their tax obligations while avoiding the legal expense and time delay of taking the property in a Land Court proceeding.
(CBC 1985 6-3.13(b); Ord. 2018 c. 10 § 1)
6-3.13(c)   Definitions.
   For the purpose of this Subsection, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   ELIGIBLE TAXPAYER. An equity owner of record, or a resident who is a beneficiary of a trust that owns, a property of fewer than four units, and who is:
      (1)   Eligible, as of January 1, 2019 or subsequently as of the date of the recording of the relevant instrument of taking, for a residential tax exemption under M.G.L. Chapter 59, Section 5C; and
      (2)   Also eligible for an elderly exemption under M.G.L. Chapter 59, Section 5, Clause 41C.
   INITIAL PAYMENT. Twenty five percent of the total amount necessary to redeem the parcel at the inception of the agreement, before any interest waiver is applied.
   INTEREST WAIVER. Up to 50% of the interest that has accrued on the amount of the tax title as of the date of the inception of the payment agreement.
   PAYMENT AGREEMENT or AGREEMENT. An agreement signed by the Collector-Treasurer and the eligible taxpayer and which includes the amount due upon execution (initial payment), a schedule of remaining payments and the consequences for failure to adhere to the agreement. Such AGREEMENT shall be for a maximum term of no more than five years.
(CBC 1985 6-3.13(c); Ord. 2018 c. 10 § 1)
6-3.13(d)   Residential Tax Title Payment Agreement.
   (A)   Pursuant to the provisions of M.G.L. Chapter 60, Section 62A, upon the request and proof of qualification of an eligible taxpayer, the Collector-Treasurer may enter into a written payment agreement with an eligible taxpayer to redeem ownership of parcels of real estate which have been taken by the city under M.G.L. Chapter 60, Sections 53 and 54 as a result of non-payment of real estate taxes.
   (B)   The payment agreement shall be executed by the Collector-Treasurer and eligible taxpayer and shall set forth the terms and conditions for payment of the delinquent taxes, interest and any other costs, fees or charges associated with same. At execution of said agreement, the eligible taxpayer must pay the minimum payment required by M.G.L. Chapter 60, Section 62A, or other guiding statute or regulation, of the total amount due to redeem the parcel (initial payment); provided that such a minimum payment may be completed in a single transaction or in multiple transactions at the discretion of the Collector-Treasurer. The eligible taxpayer must agree to pay the remaining balance due to the city in 20 equal installments over a period not to exceed five years, with four installment payments due each year.
   (C)   After the city has received the initial payment pursuant to the payment agreement, the eligible taxpayer shall be entitled to a credit equal to 50% of the accrued interest on the then remaining tax title interest amount due (interest waiver). This interest waiver shall be applied as a credit against the final installment(s) due under the payment agreement.
   (D)   No taxes or collection costs may be waived, including any Land Court charges paid to date. Interest will continue to accrue during the term of the payment agreement and will remain payable at the end of the payment agreement.
   (E)   During the term of any payment agreement, the Collector-Treasurer may not bring any further action to foreclose the tax title account, or proceed with a pending action to foreclose in Land Court, unless the taxpayer fails to comply with the terms and conditions of the agreement and no further agreement can be reached.
   (F)   During the term of the payment agreement, the taxpayer must make timely payments in accordance with a written payment schedule and must remain current on all other tax payments, fees and licenses issued by the city.
(CBC 1985 6-3.13(d); Ord. 2018 c. 10 § 1)
6-3.13(e)   Obligation to Pay Current Taxes; Default.
   The eligible taxpayer must pay all current taxes owed when due. Any failure to stay current on taxes, payments, fees and licenses issued by or otherwise owed to the city when due shall be a violation of the payment agreement and shall cause the payment agreement to be terminated immediately.
(CBC 1985 6-3.13(e); Ord. 2018 c. 10 § 1)
6-3.13(f)   Public Awareness Efforts.
   Not later than April 1, 2019, the city shall develop multi-lingual materials and outreach programs regarding the availability of tax title payment agreements. In promoting tax title payment agreements, opportunities for tax deferral, eligibility for tax exemptions and in communicating outstanding tax obligations, the Collector-Treasurer shall ensure compliance with language access requirements specified in Section 6-10.
(CBC 1985 6-3.13(f); Ord. 2018 c. 10 § 1)
6-3.13(g)   Report on Residential Tax Title Payment Agreements.
   The Collector-Treasurer shall report to the Boston City Council no later than July 1, 2020 and July 1, 2021 on the outcome of the residential tax title payment programs, including number of enrolled taxpayers, program default rate, delinquent tax collected, recommendations for expansion or alteration of the program and other issues as determined by the Collector-Treasurer. In reviewing potential program expansion or modification, the Collector-Treasurer shall specifically examine the feasibility and utility of offering tax title payment agreements to persons with disabilities, active duty military members and taxpayers experiencing or who have experienced temporary unemployment, among other classes identified by the Collector-Treasurer.
(CBC 1985 6-3.13(g); Ord. 2018 c. 10 § 1)
6-4   APPROPRIATIONS AND LOANS.
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