Help others by sharing new links and reporting broken links. http://www.townofhardwick.com/assessorsmaps2020.html http://www.mapsonline.net/auburnma/index.html. View Town of Hardwick Assessor's Office tax maps by parcel number and owner name. https://www.grafton-ma.gov/347/Treasurer-Collector Email Addresses. Media. View Town of East Brookfield Board of Assessors home page, including hours, phone number, and address. Visit the following sections of Massachusetts General Laws Chapter 60A: Section 2: Collection of tax; abatement Section 2A: Nonpayment of taxes; collection; nonrenewal of driver's license and vehicle registration https://www.townofbolton.com/assessors-office. View Barre Town Collector home page, including hours, phone number, and address. 1-877-227-1157, Email: https://gis.vgsi.com/blackstonema/ Website DisclaimerGovernment Websites by CivicPlus, A message from Town Administrator Jonathan Ruda, Finance, Appropriation and Advisory Committee, The Town of Dudleys Board of Assessors is currently conducting the Towns cyclical inspection program as required by the Department of Revenue, The DEP is requiring the Dudley Water Department to implement a non-essential outdoor water use restriction. Search Brookfield Board of Assessors property records by owner name, parcel ID or street name. Contact Treasurer's Office. Massachusetts Property and Excise Taxes | Mass.gov Town of East Brookfield Treasurer Website https://www.ashburnham-ma.gov/tax-collector. View Town of Bolton Assessors home page, including hours, phone number, and address. https://gis.vgsi.com/blackstonema/Search.aspx. https://www.worcesterma.gov/finance/taxes-assessments/property-records. https://www.townofblackstone.org/collectortreasurer Find contact's direct phone number, email address, work history, and more. Town of Ashburnham Tax Collector Website Motor Vehicle Excise | Mass.gov Dudley is also home to the Southern Worcester County Education Collaborative located at 185 Southbridge Rd. https://www.gardner-ma.gov/456/Property-Record-Cards View City of Fitchburg Assessors home page, including forms and contact information. https://www.townofblackstone.org/assessors. Town of Blackstone Board of Assessors Website The library provides its residents with adult and children programs, literacy programs, public access to computers, downloadable e-books and audiobooks, and a friendly, helpful staff. Excise Tax, Real Estate & Personal Property. Vision Government Solutions - VGSI Website DisclaimerGovernment Websites by CivicPlus, A message from Town Administrator Jonathan Ruda, Finance, Appropriation and Advisory Committee, Webster-Dudley Boys and Girls Club Emergency Childcare Information. City of Fitchburg City Maps View Town of Hardwick Board of Assessors home page, including hours, phone number, and address. Search Town of Dudley property record by address, owner, account number, Mblu, or PID. https://www.grafton-ma.gov/290/Campaign-Political-Finance-Reports Limit of 5 free uses per day. View Town of Barre Assessors home page, including forms and contact information. Departments | Dudley, MA View Town of Brookfield Tax Collector home page, including hours, phone number, and address. Updated: November 4, 2022 View transcript What would you like to do? View Harvard online assessment database, including tax rates and payment instructions. The Deputy Collector's office phone number is 413-526-9737. View Town of Boylston Assessor's Office tax maps and the department's contact information. Town Collector; . https://www.gardner-ma.gov/162/Assessor Harvard Property Records Call: Town of Dudley Property Records Dudley Town Hall71 West Main StreetDudley, MA01571Phone: (508) 949-8000Fax: (508) 949-8013. Town of Douglas Assessor Property Records If we inadvertently fail to meet the above expectations, or if you have any comments or suggestions, please feel free to e-mail the Town Treasurer & Collector. View Town of Brookfield Tax Collector home page, including hours, phone number, and address. The Town of Dudley was incorporated in 1732. Accounting | Dudley, MA Find Property Records, Birth Records, Divorce Records, Marriage Records, and Voter Records related to Dudley Town Clerk. https://www.athol-ma.gov/collector-treasurer. View Town of Ashburnham Tax Collector home page, including hours, phone number, and address. Search Grafton Board of Assessors property records by owner name, parcel ID or street name. Dudley has five town-owned cemeteries Village Cemetery on Dudley-Oxford Road, Corbin Cemetery on Corbin Road, Waldron Cemetery on Ramshorn Road, Marsh Cemetery on Henry Marsh Road, and Curtis Cemetery a/k/a Albee/Durfee Cemetery on Albee Road and historic Sayles Cemetery located on Intervale Rd. Parcel Search. Dudley Planning Depa.. Dudley 0.0 miles away. Town of Berlin Collector of Taxes Website https://www.townofberlin.com/departments/collector-of-taxes Barre Town Collector Website View Laurie Dudley's business profile as Town Clerk - Tax Collector at Town of North Elba. Mr. Carmignani said his office also received much grief from taxpayers. View Town of Blackstone Collector and Treasurer home page, including hours, phone number, and address. https://www.boylston-ma.gov/assessors-office. In Dudley, it added $1.58 to last year's tax rate, bringing it to $13.31 per $1,000 in assessed property value. https://www.gardner-ma.gov/ Town of Dudley Assessors Website You may not use this site for the purposes of furnishing consumer reports about search subjects or for any use prohibited by the FCRA. https://unipaygold.unibank.com/default.aspx Search Harvard property records by address, owner, account, MBLU or parcel. https://gis.vgsi.com/dudleyma/Search.aspx Therefore, the tax bill received just before Christmas carries amounts retroactive to July 1, he said. Town of Auburn Property Records The Clerk's duties are established and regulated through a combination of Massachusetts state statutes, local ordinances and charters, and other regulations. 2023 Excise Tax Bill Commitment #1 Mailed on: 2/13/2023 Due Date: 3/15/2023 FY 2023 Tax Rate is $13.64 Municipal Lien Requests are $50.00 per parcel Staff Contacts Privacy Policy The Town of Dudley was incorporated in 1732. Find 6 Clerk Offices within 12.6 miles of Dudley Town Clerk. We have several recreation areas Merino Pond Town Beach located behind Mason Rd. Perform a free Worcester County, MA public tax records search, including assessor, treasurer, tax office and collector records, tax lookups, tax departments, property and real estate taxes. Please enter information in one field only. https://www.brookfieldma.us/assessors To show parcels, enter text in Search Criteria box, then press Enter. Dudley Town Clerk in Dudley, Massachusetts, get driving directions from your location, Worcester County Delinquent Tax Sales & Auctions, Worcester County Marriage Certificates & Records, Worcester County Noise Ordinances & Codes, Worcester County Divorce Forms & Applications, Worcester Northern Registry of Deeds Property Records, Worcester County vital records: birth certificates, marriage and death certificates, Land, property, mortgage, and title deed records, Marriage licenses, applications, and records, Worcester County licenses, permits, and business registrations. Search Brookfield Board of Assessors property records by owner name, parcel ID or street name. Please check the left menu for a list of available Transactions. The staff of the Treasurers & Collectors Office is here to provide Wilmingtons Taxpayers, Town Departments & Employees, and the General Public with a high level of customer service. View Town of Boylston Assessors' Office home page, including hours, phone number, and address. The Collector's Office is responsible for the efficient and timely billing and collection of all monies due to the Town including: Real Estate Tax; Excise Motor Vehicle Tax; Personal Property Tax; Water/Sewer Bills. A multitude of social media posts reported tax bill increases ranging from $300 to $1,000 over last year and confusion as to the cause. To continue, please call the number below to obtain a one time password. We could not find the Transaction you are looking for. http://www.townofhardwick.com/TaxCollector.html Search Hardwick Board of Assessors property records by owner name, parcel ID or street name. Charlton Property Records UniBank | Privacy Policy | Supported Browsers. DUDLEY Property owners in town are reeling in this new year from a tax bill increase that for many was as much as 40 percent higher than the bill received just a few months ago. View City of Fitchburg Treasurer and Collector home page, including hours, phone number, and address. View Town of Douglas realty assessment page with a link to an online map. Suggest Listing http://www.townofhardwick.com/TaxCollector.html. View Town of East Brookfield Treasurer home page, including hours, phone number, and address. Brookfield Property Records View Town of Athol Assessor home page, including name, hours, phone number, and address. Search Hardwick Board of Assessors property records by owner name, parcel ID or street name. Locate State, County and City Government Offices + Public Records Town of Athol Treasurer and Collector Website https://www.axisgis.com/dudleyma/ View Barre Town Collector home page, including hours, phone number, and address. We have listed by town the Address, Phone Number and Website for the Tax Collectors office of the municipalities we collect for: Alford Roxanne M. Germain 5 Alford Center Road . Town of Bolton Assessor's Office GIS Maps Third party advertisements support hosting, listing verification, updates, and site maintenance. . http://www.ci.fitchburg.ma.us/DocumentCenter/Index/35 We are governed by the Dudley Town Bylaws with a five-member Board of Selectmen and a Town Administrator. View Grafton Board of Assessors general information page, including contact information and tax rate. Replacement costs and sales have increased. View Town of Douglas Assessors' Office home page, including hours, phone number, and address. Treasurer/Tax Collector's Office | Town of Wilmington MA Information found on CountyOffice.org is strictly for informational purposes and does not construe legal, financial or medical advice. View Grafton Town Clerk campaign finance reports by candidate, date, receipts, expenditures, liabilities and balance. The Town of Dudley was incorporated in 1732. That balance is divided between the two remaining bills, for the third and fourth quarter. Town of East Brookfield Board of Assessors Website Town of Dudley is a locality in Worcester County, Massachusetts.While many other municipalities assess property taxes on a county basis, Town of Dudley has its own tax assessor's office. 71 West Main Street. Clerks also support the elections process and provide a variety of transactional services. https://douglas-ma.gov/210/Treasurer-Collector Town of Grafton Treasurer and Collector Website County Office is not affiliated with any government agency. Blackstone Town Collector/Treasurer's Office Tax Records, City of Fitchburg Treasurer and Collector Website, City of Gardner Treasurer and Collector Website, Town of Athol Treasurer and Collector Website, Town of Berlin Collector of Taxes Website, Town of Blackstone Board of Assessors Website, Town of Blackstone Collector and Treasurer Website, Town of Bolton Assessor's Office GIS Maps, Town of Boylston Assessor's Office City Maps, Town of Boylston Assessors' Office Website, Town of Boylston Treasurer and Collector Website, Town of Douglas Assessor Property Records, Town of Douglas Assessors' Office Website, Town of Douglas Treasurer and Collector Website, Town of Dudley Treasurer and Tax Collector Website, Town of East Brookfield Board of Assessors Website, Town of East Brookfield Treasurer Website, Town of Grafton Treasurer and Collector Website, Town of Hardwick Assessor's Office City Maps, Town of Hardwick Board of Assessors Website, How to search for Worcester County property Tax Records, How to challenge property tax assessments. Dudley consists of 22 square miles with 90.2 miles of roads. Request Tax Information | Dudley, MA Dudley Municipal Com.. Town of Dudley - unipaygold.unibank.com 508-949-8005. One disgruntled resident, he said, suggested the whole Board of Selectmen should be recalled for allowing such a large increase. We are governed by the Dudley Town Bylaws with a five-member Board of Selectmen and a Town Administrator. View Town of Bolton Assessors home page, including hours, phone number, and address. Address, Phone Number, and Fax Number for Dudley Town Clerk, a Clerk Office, at West Main Street, Dudley MA. Town of Boylston Assessors' Office Website Auburn Tax Records https://www.boylston-ma.gov/treasurer-collector http://www.ci.fitchburg.ma.us/DocumentCenter/Index/35. Town of Dudley Assessors Website & Terms If you need assistance or have any questions, please contact the Collector's Office at 508-949-8005 or email collector@dudleyma.gov Payment Options: You have two (2) options for paying your bill; either by electronic check or by credit card. There were 1,645 dog tags issued, 34 Marriages recorded, 93 Births recorded, and 92 deaths. If your property is located in a different Worcester County city or town, see that page to find your local tax assessor. View Town of Grafton Treasurer and Collector home page, including hours, phone number, and address. http://www.ci.fitchburg.ma.us/195/Assessors City of Fitchburg Assessors Website Its very disheartening that the people who probably didnt vote are complaining the loudest.. Town of Dudley City Maps Likes. If you have documents to send, you can fax them to the Town of Dudley assessor's office at 508-949-2223. as well as being part of the Southern Worcester County Regional Vocational School District with Bay Path Regional Vocational Technical High School in Charlton being our vocational school for students grades 9-12. View Town of Athol Assessor home page, including name, hours, phone number, and address. The Town of Dudley was incorporated in 1732. *The Town Hall is Opened:Monday - Thursday - 8am to 4pmFriday - 8am to 1pm*Individual Office Hours Vary, Please Click on Government in the menu above to view hours. View Blackstone online assessment database, including tax rates and payment instructions. View Town of Bolton Tax Collector home page, including hours, phone number, and address. View Blackstone Town Collector/Treasurer's Office tax bills payment platform to search for property tax bills and pay online. Massachusetts Property and Excise Taxes Here you will find helpful resources to property and various excise taxes administered by the Massachusetts Department of Revenue (DOR) and/or your city/town. Treasurer/Collector | Dudley, MA Our Annual Town Meeting is held on the last Monday in May and the second session for the consideration of financial articles and other business shall be held in the fall, with the Board of Selectmen voting on the date in June. The Town of Dudley was incorporated in 1732. Terms and Conditions. (508) 823-9620 PKS & Associates: (508) 644-2323 https://unipaygold.unibank.com/default.aspx Dudley , Massachusetts 01571. Ms. Berg said that retired debt, in todays numbers, would drop the $13.50 tax rate by 61 cents to $12.89. Town of Dudley, Massachusetts Assessor's Office - Tax-Rates.org Town of Dudley Treasurer and Tax Collector Website About Us Contact Us City of Gardener Website A message from Dudley Town Administrator Jonathan Ruda: https: . Hardwick Town Collector Website http://www.douglasma.org/index.php/pages/committees/douglas_online_mapping_system Harvard Tax Records The assessors job is to value your property, and many factors contribute to that valuation.. Support Phone. Out of the registered voters, 1464 are registered as Democrats, 1152 as Republican, 48 as United Independent Party, 49 as Libertarian and 5189 as Unenrolled, and 41 as All Others. https://douglas-ma.gov/152/Assessor About Us Contact Us Search Grafton Board of Assessors property records by owner name, parcel ID or street name. support@unipayteam.com, 2023 Jeffery & Jeffery - Deputy Tax Collectors - Municipality Links Page View Town of Hardwick Board of Assessors home page, including hours, phone number, and address. Find Worcester County residential property tax records by address, including land & real property tax assessments & appraisals, tax payments, exemptions, improvements, valuations, deeds, mortgages, titles & more. https://www.grafton-ma.gov/431/Board-of-Assessors. The Town of Dudley Tax Assessor is the local official who is responsible for assessing the taxable value of all properties within Town of Dudley, and may establish the amount of tax due on that property based on the fair market value appraisal. Gardner City Assessor Website To obtain a copy of your Real Estate, Water/Sewer, or Motor Vehicle Excise bill for filing your Tax Return: Dudley Town Hall71 West Main StreetDudley, MA01571Phone: (508) 949-8000Fax: (508) 949-8013. The bottom line is people voted for this, Selectman John J. Marsi said. Search Harvard property records by address, owner, account, MBLU or parcel. The Clerk's office ensures that public records are retained, archived, and made accessible to the public in accordance with all laws and regulations. Tax Collectors Office, 71 West Main Street, Dudley, MA 01571. Name Dudley Town Clerk Suggest Edit Address 71 West Main Street, Ste 1 Dudley , Massachusetts , 01571 Phone 508-949-8004 Fax 508-949-8031 Free Dudley Clerk Office Property Records Search You may not use this site for the purposes of furnishing consumer reports about search subjects or for any use prohibited by the FCRA. We are governed by the Dudley Town Bylaws with a five-member Board of Selectmen and a Town Administrator. Vision Government Solutions We are governed by the Dudley Town Bylaws with a five member Board of Selectmen and a Town Administrator. Facebook. https://unipaygold.unibank.com/default.aspx. . . View map of Dudley Town Clerk, and get driving directions from your location. https://www.townofberlin.com/departments/collector-of-taxes. Our Annual Town Meeting is held on the last Monday in May and the second session for the consideration of financial articles and other business shall be held in the fall, with the Board of Selectmen voting on the date in June. Dudley has many Churches to name a few St. Andrew Bobola Roman Catholic Church at 54 West Main Street, St. Anthony of Padua Roman Catholic Church at 24 Dudley Hill Road, Dudley Congregational Church at 124 Center Road, Calvary Assembly of God at 105 Southbridge Road (Route 131) and New Hope Church at 3 Saenger Street. Debt on the Dudley Middle School construction and the purchase of police vehicles totaling $623,566 retires on June 30. 121 Glen RoadWilmington, MA 01887Phone: (978) 658-3311, P3 Presentation to BOS and FinCom Oct '22, Town Hall-School Admin Building Committee, Original Building Dedication Ceremony Pamphlet, Wilmington Public Schools Building Projects, Application for Municipal Lien Certificate. 341 Following. Limit of 5 free uses per day. Customers that pay Town of Dudley (MA) most often pay bills in these categories: View Gardner City Assessor home page, including name, hours, phone number, and address. Help others by sharing new links and reporting broken links. Pay thousands of billers directly from your phone; . http://www.townofhardwick.com/assessorsmaps2020.html. collector@dudleyma.gov. Phone: 508-949-8006 Category: Assessor . On Line Payments | Berkley MA View Town of Dudley Treasurer and Tax Collector home page, including hours, phone number, and address. Dudley property owners balk at large tax bills - The Worcester Telegram https://www.dudleyma.gov/assessors Hardwick Property Records Contact Info: (508) 949 8006 (Phone) (508) 949 2223 (Fax) The Town of Dudley Tax Assessor's Office is located in Dudley, Massachusetts. Grafton Board of Assessors Website taxbillsonline View Town of Blackstone Board of Assessors home page, including hours, phone number, and address. Search Auburn real estate tax records by address, parcel ID or owner. Perform a free Dudley, MA public property records search, including property appraisals, unclaimed property, ownership searches, lookups, tax records, titles, deeds, and liens. Dudley, MA 01571 508.949.8005: East Brookfield Lori Gregoire 122 Connie Mack Drive Search Gardner City Assessor property cards database by parcel ID, owner or address. Search Town of Dudley property record by address, owner, account number, Mblu, or PID. During the public meetings leading up to the election, selectmen and financial leaders made known their support for the ballot initiative that sought to permanently raise taxes above the limits of Proposition 2 to meet state-mandated increases in their contributions to Dudley-Charlton Regional. The bill mailing date is governed by state law. How is the amount of my property tax determined? We are governed by the Dudley Town Bylaws with a five-member Board of Selectmen and a Town Administrator. https://www.townofbarre.com/assessors City of Fitchburg Treasurer and Collector Website Town of East Brookfield, MA 122 Connie Mack Drive East Brookfield, MA 01515 (508) 867-6769 Town of Hardwick Board of Assessors Website About Us Contact Us Website DisclaimerGovernment Websites by CivicPlus, A message from Town Administrator Jonathan Ruda, Finance, Appropriation and Advisory Committee, Include a stamped envelope to return to the MLC, You may mail/bring this form to the Collectors Office for a printout in person. The Town of Dudley was incorporated in 1732. We will ensure that all bills and payrolls authorized by the Board of Selectmen are promptly paid to those expecting payment from the Town of Wilmington. Dudley Town Hall71 West Main StreetDudley, MA01571Phone: (508) 949-8000Fax: (508) 949-8013. View Town of Boylston Assessors' Office home page, including hours, phone number, and address. Please enter at least 3 characters on one field only. By submitting this form you agree to our Privacy Policy & Terms. Dudley Massachusetts. Treasurer / Collector | Oxford, MA Blackstone Property Records City of Gardner Treasurer and Collector Website Town of Dudley Property Records View Town of Boylston Treasurer and Collector home page, including hours, phone number, and address. *The Town Hall is Opened:Monday - Thursday - 8am to 4pmFriday - 8am to 1pm*Individual Office Hours Vary, Please Click on Government in the menu above to view hours. Search Town of Auburn property search by owner, parcel ID, and address. Dudley is part of the Dudley-Charlton Regional School District. Social Media. Your California Privacy Rights/Privacy Policy. In Fiscal Year 2021 Dudleys population is 11,155 and we have 7943 registered voters. Phone Numbers. https://www.gardner-ma.gov/456/Property-Record-Cards. Dudley has a wonderful library, Pearle L. Crawford Memorial Library located at 40 Schofield Ave. Tweets. View Town of Bolton Assessor's Office property and GIS maps by parcel area, record dimension and lot number. Town Office Hours. https://www.athol-ma.gov/collector-treasurer View Town of Dudley Assessors home page, including hours, phone number, and address. Town of Bolton Assessors Website Third party advertisements support hosting, listing verification, updates, and site maintenance. All Rights Reserved. Real Estate Bills are issued by mail twice a year: the last week of June and the last week of December, but are DUE quarterly: *The Town Hall is Opened:Monday - Thursday - 8am to 4pmFriday - 8am to 1pm*Individual Office Hours Vary, Please Click on Government in the menu above to view hours. Information found on CountyOffice.org is strictly for informational purposes and does not construe legal, financial or medical advice. Certain types of Tax Records are available to the general public, while some Tax Records are only available by making a Freedom of Information Act (FOIA) request to access public records. View Town of Bolton Tax Collector home page, including hours, phone number, and address. CountyOffice.org does not provide consumer reports and is not a consumer reporting agency as defined by the Fair Credit Reporting Act (FCRA). Public Property Records provide information on land, homes, and commercial properties in Dudley, including titles, property deeds, mortgages, property tax assessment records, and other documents. Complaints lit up phones in town offices and accusations were flung on social media. Bills can either be paid IN PERSON, ONLINE, BY MAIL, or DROPBOX located at the front and back of Town Hall. View Town of Dudley tax maps by area, dimension and common ownership. A vote of 3,264 in favor and 2,037 opposed approved a $6.5 million Proposition 2 debt exclusion to reconstruct the towns fire station in the November 2016 election. View Dudley online assessment database, including tax rates and payment instructions. Terms and Conditions. View Town of Dudley tax maps by area, dimension and common ownership. https://www.brookfieldnh.org/tax-collector https://epay.cityhallsystems.com/ If the collector waives interest and costs because they total $15 or less, the payment is applied to the excise. https://charlton.patriotproperties.com/default.asp We are governed by the Dudley Town Bylaws with a five-member Board of Selectmen and a Town Administrator. All Rights Reserved. Town Administrator Greg L. Balukonis said the bills reflect the will of the people and Dudley's tax rate remains the lowest in the region. 121 Glen Road Wilmington, MA 01887 Phone: (978) 658-3311. Support Email. Welcome to the Town of Dudley's Online Payment Center. Information found on CountyOffice.org is strictly for informational purposes and does not construe legal, financial or medical advice. View Town of Brookfield Assessors home page, including hours, phone number, and address. We had a week to a week and a half that we didnt get anything done but explain the process. If you have any question regarding your assessed value or data on your property, please contact the Assessor's Office at (508) 949-8006 Monday - Thursday 8:00 a.m. - 4:30 p.m., Thursday evening 5:00 a.m. - 7:00 p.m. and Friday 8:00 a.m. - 1:00 p.m. or email us at assessor@dudleyma.gov. Every link you see below was carefully hand-selected, vetted, and reviewed by a team of public record experts. View Town of Ashburnham Tax Collector home page, including hours, phone number, and address. Perhaps most surprising was the public's surprise, Ms. Berg said. Im not trying to irritate anyone, but they need to get their facts in order, Selectman Steven P. Sullivan said at a board meeting Monday. Worcester County Property Records Search (Massachusetts) - County Office 2023 County Office. Search Blackstone property records by address, owner and account, MBLU and parcel ID. Please enter at least 3 characters on one field only. The Town of Dudley was incorporated in 1732. Grafton Property Records Find Dudley residential property records by address, including property owners, sales & transfer history, deeds & titles, property taxes, valuations, land, zoning records & more. County Office is not affiliated with any government agency. http://www.fitchburgma.gov/498/Treasurers-Office. https://hardwick.patriotproperties.com/default.asp The tax rate is set by the budget. We will strive to ensure all Wilmington Residents & Taxpayers are made aware of their rights and responsibilities with regard to their financial obligations owed to the town. TOWN COLLECTOR | East Brookfield MA http://www.fitchburgma.gov/498/Treasurers-Office https://www.dudleyma.gov/assessors https://charlton.patriotproperties.com/default.asp. The assessor does not assess a tax. View City of Fitchburg assessor maps by sheet number of map. View Town of Blackstone Board of Assessors home page, including hours, phone number, and address. View Grafton Town Clerk campaign finance reports by candidate, date, receipts, expenditures, liabilities and balance. 2023 County Office. These records can include Worcester County property tax assessments and assessment challenges, appraisals, and income taxes.