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Burial fees = improper taxes

August 29, 2008

A Massachusetts funeral director has won a round in his latest legal battle to eliminate burial fees imposed by the state’s cities and towns.

What the municipalities call fees, contends Paul F. Silva, are really taxes in disguise.

The Massachusetts Appeals Court agrees, ruling that the burial permit fees charged in the three towns named in Silva’s suit are "improper taxes."

"A municipality should not be able to justify an otherwise invalid
tax merely by providing an accounting of expenses," said the Court.

Tombstone_2
Silva, a funeral
director at Silva-Faria Funeral Homes in Fall River and Somerset,
had already won a similar case in 2003.

In that case, a court found that Fall River’s "burial permit charge is
better characterized as a tax than a fee because the payer of the fee
derives no benefit that is not shared by the general public and it does
not appear in the record that the funds are used to defray the cost of
enforcing relevant regulations."

Silva and his brother Martin, also a plaintiff in the cases, felt that earlier ruling left some "wiggle room," so they filed the latest legal action.

Although the fees are nominal, the Silvas say they are acting on principle. "Why should the families facing a death have to pay an illegal tax?"
asked Martin Silva.

The cities in this latest case — New Bedford, Attleboro and Taunton — plan to appeal. You can read more on the lawsuits and reactions to the ruling in this Boston Globe story.

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TAX-SAVVY WAYS 
TO WRAP UP 2026

It’s over! With October’s extended filing deadline behind us, it is now time to focus on year-end moves to reduce your 2026 tax bill. 

You’ll find ways to do just that on the Tax Tips page (see the More Tax Posts drop-down menu at the top of the blog), as well as the separate tax tip pages for each month, notably October through December. If you’re on the Tax Tips page, you’ll find a monthly list at the end of this column. If you’re on another blog page, you can head straight to the October tips; at the bottom of that tips page you’ll find links to all the other 11 months’ collections of tax advice.

Not to spoil what you’ll find in that tax advice, but it does cover such things as tax deductions for charitable donations, investment moves that could reduce tax due, and ways to max out your tax-favored retirement savings. 

Finally, as the year winds down, things get hectic. There are lots of other things to occupy our time, like the much more fun upcoming holidays. But don’t lose sight of taxes, since timing is key. To be of use, most tax moves must be made by the end of the tax year. That’s Thursday, Dec. 31, which also is the last business day of the year. 

So that you don’t miss that final tax year deadline, also keep an eye on the countdown clock below. It will keep you on top of just how much time is left to make important, tax-saving moves. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

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