DEERFIELD — The town’s bylaw revisions pertaining to payment plans for residents who owe back taxes, which were approved by Annual Town Meeting voters in April, have been rejected by the state Attorney General’s Office.
On April 28, Town Meeting voters passed Article 18, an amendment to Chapter 20 of Deerfield’s general bylaws that proposed a new section called “Tax Payment Agreements.” The section outlined steps for taxpayers to reclaim a commercial, residential, industrial or open space property that was taken by the town for nonpayment of real estate taxes, allowing the treasurer to enter into written payment agreements.
The stipulations outlined in each payment amendment include a requirement that the term of the payment plan not exceed five years. The payment plan must also state the amount that is due from the taxpayer at the time the agreement is executed, an amount that must be at least 10% of the total sum the individual owes.
However, Assistant Attorney General Tasheena M. Davis, in a July 28 letter to the town rejecting the bylaw, explained these requirements conflict with Massachusetts General Law Chapter 60, Section 62A. Under this section, the bylaw detailing payment agreements for back taxes must state a term that applies to all agreements universally. The chosen term must not exceed 10 years. The bylaw must also state a specific percentage of the owed sum that is due when the agreement goes into effect, ensuring that all taxpayers are treated equally, rather than leaving the repayment terms to the tax collector’s discretion.
Davis explained in the letter that these stipulations exist to ensure that all tax title taking processes are executed “in a uniform manner to ensure that similarly situated taxpayers are treated the same.” For the bylaw to be approved, it would need to include a specific term and percentage that applies to all payment agreements.
“As written, the proposed bylaw gives the treasurer sole discretion to determine the length of the tax title agreement (up to five years) and the percentage of the total amount due to be paid at execution of the agreement (at least 10%),” Davis wrote. “This allows the treasurer to potentially grant different term and payment provisions to similarly situated taxpayers.”
Assistant Town Administrator Greg Snedeker said the town will review the general bylaws and “work with the state in finding a solution so that we can potentially put a new article forward to the town voters that will be in agreement with the state.”
He anticipates a revised version of the bylaw amendment that complies with state law will come before residents at a future Town Meeting in the fall or spring.
“We have to respect state laws,” Snedeker said. “If the attorney general found issues with it, we’ll go back and review.”
