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Massachusetts Agencies

Apportionment of Assessed Taxes

Taxes and Assessments

If real property is divided by sale, mortgage, upon a petition for partition or otherwise after January first and such division has been duly recorded in the registry of deeds, the assessors, at any time before said real property has been advertised for sale for nonpayment of taxes, upon the written request of the owner or mortgagee of any portion thereof, shall apportion said tax, with costs and interest upon the several parcels thereof, in proportion to the value of each, and only the portion of said tax, interest and costs so apportioned upon any such parcel shall continue to be a lien upon it; and the owners or mortgagees shall be liable only for the tax apportioned upon the parcel owned in whole or in part by them respectively.

Note that the statute requires a "written request" (application) for the apportionment, but the assessors' duty to make the reapportionment is obligator ("the assessors . . . shall apportion said tax.")