Massachusetts Agencies

Apportionment of Tax after Assessment

Real Estate Taxes and Municipal Charges

Massachusetts General Laws, Chapter 59, Section 78A provides for the reapportionment of a tax after assessment among the various subparcels thereafter created from the property 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." However, until "written request of the owner" is made, and the reapportionment made pursuant thereto, the "global lien" as to the entire tract remains in place. Accordingly, an amount should be held back to pay the entire tax amount due on the entire property, and after a reapportionment is made, the amount ascribed to locus can be paid and the remainder returned to the seller.