Message regarding paying 2018 taxes and having them recorded in 2017

For those taxpayers who wish to pay their taxes for the 3rd quarter, 4th quarter, or both and have it recorded in 2017, they have several options.  As of 12:00pm, noon today, the Town Hall will be closed in observance of the holiday and per the union contracts.  Those wishing to make payment after 12:00pm noon have three options:

  • First, there is a silver drop box in the front of the Town Hall.  As long as checks are dropped off by 8:30am on January 2, 2018, the checks will be recorded as having been received in 2017.
  • Second, as of tomorrow, the 3rd quarter – but not the 4th quarter - will be payable on-line by credit card or e-check on Invoice Cloud through the Town website.  Any payments received as of 11:59pm on January 1, 2018 will be recorded as having been received in 2017.  
  • Finally, 3rd quarter payments can also be paid by credit card or e-check through the Invoice Cloud automated phone service, 855-985-1126, also by 11:59pm on January 1, 2018 in order to be recorded in 2017.

The following needs to be stressed:  if a taxpayer wants to have their payments recorded in 2017, do not send by lockbox or mail.  By law, such payments are recorded on the day they are received, not the day postmarked.  Second, Invoice Cloud is not set up to receive 4th quarter payments on-line or through the automated phone service.  So, for those wishing to make both 3rd quarter and 4th quarter payments, placing a check in the silver drop box is the only option after 12:00 noon today.  Finally, in terms of accepting payments for fiscal year 2019 (1st quarter due on August 1, 2018 and 2nd quarter due on November 1, 2018),  the Collector will not be able to accommodate those wishing to do so.  First, the IRS has issued a recent ruling saying it will recognize payments due in calendar 2018 as paid in 2017 only if a bill (commitment) has been created.  For the 1st quarter and 2nd quarter of fiscal year 2019, a bill will not be produced until June 2018 and it is not possible to expedite this process.  Second, even ignoring the IRS ruling, prepayments for non-billed amounts cannot be taken without a vote of the Dartmouth Board of Assessors per Massachusetts law.

Gregory Barnes
Director of Budget & Finance / Treasurer