I just bought property this/last year, why is it that the former owner is still appearing on the tax bill?

Property assessments are made, and property taxes are billed, with information as of the January 1st preceding the beginning of the current Fiscal Year. If you purchased your property any time after the January 1st which precedes the beginning of the current Fiscal Year, you may not appear on the tax bill as the assessed owner of the property until the next Fiscal Year. This rule is mandated by Massachusetts Law, and may be confusing at times. For more information on this issue, please contact either the Collector’s or Board of Assessors’ office in the Town Hall.