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Tax collector flags 23 delinquent accounts, spotlights deed and probate complications

Lincoln Select Board · April 21, 2026
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Summary

The tax collector presented 23 eligible delinquent leads including several Mountain Club quarter-share units, noted condo fees of $540.30/month (~$6,500/year), and flagged a common-land deed transfer and a Chase property probate matter that will need title/probate follow-up.

The town’s tax collector (speaker 3) briefed the Select Board on 23 delinquent or eligible-to-deed accounts, highlighting multiple quarter-share Mountain Club units and a handful of complex title or probate situations that could complicate collection.

The collector said five of the leads are Mountain Club quarter-share units and that, for the one-bedroom units typical of those leads, “the monthly condo fees are $540.30, so that's roughly $6,500 a year per unit.” She described several individual cases: Michael and Laurie Anderson sent a check for a 2022 lien in April 2025 but remain very late; Matthew Birmingham was up for deed last year and paid after an extension and still owes roughly $100; Sean Burke last paid a 2022 lien in July 2023 and has made no further payments despite staff outreach; and Paul Gildea purchased a quarter-share in 2021 and has not paid taxes, with mailed notices often returned.

Staff also described two sticky legal/title problems. First, a Chase property has solicited probate-administration proposals and legal has contacted known heirs; staff asked the board to confirm moving forward with probate administration verbiage and the board concurred. Second, a common-land parcel linked to a defunct builder (Mount Coolidge Construction) appears never to have been legally transferred; assessing said the units were not complete as of April 1 so builder responsibility may apply, but with the builder out of business and the owner deceased staff face unclear title and roughly $4,200 due from 2023 to the present while the recorded lien is just over $1,000.

Board members directed staff to continue title and probate research (contacting Jason and checking probate records) and to consider cost-effectiveness before pursuing full legal action for small balances. Staff said they will prepare deed waivers and follow up as needed.