Under the statutory guidelines of M.G.L. Chapter 59, tax bills for real and personal property must be printed with name of the owner of record as of January 1 of the year preceding the fiscal year. For example: The property owner as of January 1, 2004 will be listed as the owner for the fiscal year 2005. (Fiscal year 2005 covers the period July 1, 2004 to June 30, 2005). Tax bills are forwarded twice per fiscal year. To learn more about tax bills read M.G.L. Chapter 59.