Town of Shirley

Sewer Betterment Data

Assessors Main Page

• Betterment Information
• How are sewer betterment principal and interest billed?
• Betterment Payoffs

Betterment Information 

• Sewer betterments were assessed by the Sewer Commission beginning in fiscal year 2003. The Assessors Office is responsible for apportioning the betterments, adding amounts due to the tax bills, and providing payoffs. Questions about the assessment of the betterments should be directed the the Sewer Commission.
• A single betterment is valued at $9375.00.
• Unless owners originally requested another payment term, paid-off in full at the time of the original assessment, were approved as Senior Deferrals, or the betterment was assessed on vacant  or classified land, the betterments were apportioned over a 20 year period with 2% interest added each year to the remaining principal balance.
• Betterments assessed to vacant land are charged for interest only at an annual rate of 4% with the full balance due at the end of the 20 year period.
• Betterments approved by the Sewer Commission as Senior Deferrals are due in full with acrued 4% interest on the outstanding balance of the betterment at the time of the owners death or any change in title of the property.
• Please inquire in the Assessors Office for amounts and types of betterments assessed to a property.

 How are sewer betterment principal and interest billed by the Town of Shirley? 

 The amount of the betterment assessed a property is divided, or apportioned over 20 years (unless betterments were assessed on vacant land or property owners requested a shorter term). One twentieth of the betterment amount is added to the interest calculated at a rate of 2% on the remaining principal balance of the betterment. The sum of the betterment portion and the committed interest is split equally and added to each of the 3rd and 4th quarter actual tax bills normally due in February and May. On the tax bills, the sewer betterment principal is shown as SBett and the committed interest is shown as SBCI.

Betterments assessed on vacant land are billed interest only at a rate of 4% calculated on their outstanding principal balance. This committed interest amount is split equally and added to each of the 3rd and 4th quarter actual tax bills normally due in February and May. On the tax bills, the sewer betterment committed interest is shown as SBCI.

Please refer to the Sewer Betterment Principal and Interest Payment Schedule for a guideline of the apportionment of a typical single betterment over 20 years. 

 Betterment Payoffs

• Betterments assessed on vacant land must be paid off when the land is developed. Occupancy permits will not be issued until the payoff is processed.
• Betterments are assessed to the property, not the owners, and constitute a lien on the property. When property is sold, the Town does not stipulate that the betterment be paid in full, unless the betterment was assessed on vacant land. The new owner assumes the betterment assessment the same as he assumes the property tax assessment. 
• Betterments may be paid off in full at any time. Please call 978-425-2600 ext. 220 or email This e-mail address is being protected from spam bots, you need JavaScript enabled to view it   for a payoff. We can email or fax them to you. A payoff date (when the check will be received by the Town of Shirley) must be provided for a payoff calculation. Please note all betterment added to tax must be paid also as per municipal lien.
• Payoff does not include fee for Dissolvement Certificate to remove lien. The fee for a Dissolvement Certificate is $4.00.  

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