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1. What do the Assessors do?

Real and Personal Property:

• Assessors are governed by Massachusetts General Laws to value all real and personal property.
• The Assessors perform the duties of valuing property with in-office staff and on occasion with the assistance of an outside appraisal firm who may assist in completing the field review of the community.
• Every year the Assessors are required to submit a tax rate recapitulation summary (recap sheet) for approval by the Massachusetts Department of Revenue prior to mailing the actual tax bill at the end of each calendar year.
• Every three years the Massachusetts Department of Revenue visits the Community to recertify the value of the town by doing a field and data review of the community in an attempt to maintain equitable values.

Motor Vehicle Excise:

• Assessors are responsible for committing the motor vehicle excise tax bill to the Collector of Taxes.
• The motor vehicle excise information which generates the bill originates with the Massachusetts Registry of Motor Vehicles who updates their records according to the registration of the vehicle.
• Assessors are responsible for abating motor vehicle excise (see Motor Vehicle FAQs).

2. What can the Assessors not do?

• The Assessors do not make laws but are governed by them.
• The Assessors do not determine the tax amount of a real or personal property tax bill but do establish assessments based on current market value.
• The Assessors do not have discretion in who is entitled to an Exemption of property tax but do review exemption applications in accordance with Massachusetts General Laws chapter 59 § 5 which states the qualification requirements for exemption.

3. Who do I call if I question the real estate tax amount?

Questions about your current tax payments, unpaid tax balances and/or overpayments contact the Collector's Office at 508-747-1620, ext. 10291.

4. Who do I call if I question the assessed value of my property?

If you have any questions, about your assessment please call the Assessors Office at 508-747-1620, ext. 10296.

5. How is the Department of Revenue involved?

Through its Division of Local Services, the unit that has regulatory and assistance responsibilities for municipal finance and taxation, the Department staff certifies both valuations and tax rates for the cities and towns.

The Division of Local Services functions through four Bureaus:

• Local Assessment
• Property Tax
• Municipal Data Management / Technical Assistance
• Accounts

In order to certify valuations, the Bureau of Local Assessment reviews data submitted by the Assessors and conducts field reviews to assure that the valuations are properly derived and equitably applied.

To certify a tax rate, the Property Tax Bureau looks over the various items that make up the estimated municipal revenue base and makes certain that the calculations for each category fall within the requirements of various laws, including Proposition 2 1/2.

The Municipal Data Management/Technical Assistance Bureau prepares the annual Cherry Sheets (estimates of local aid and state aid county assessments for the next fiscal year) for Assessors and other local officials. It also coordinates the Division's technical assistance program, working with all fiscal officers.

The Bureau of Accounts oversees and provides technical assistance in municipal audits, accounting, and financial reporting. The Division provides guidelines that inform local officials of new and updated laws and prepares specialized publication for municipal use. It also conducts training courses for fiscal officials, offers workshops, training course and seminars throughout the year, and participates actively and cooperatively in local officials' organizations such as the MAAO and the IAAO.

6. What does 100% of full and fair market value mean?

Current Market Value:

• Typically motivated buyer and seller
• Both parties are well informed or well advised and acting in what they consider their best interests
• A reasonable time being exposed to the open market
• Payment made in terms of cash and/or in terms of financial arrangements
• The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions

7. What is Proposition 2 1/2, and how does it affect my assessment?

Under Proposition 2 1/2, a municipality is subject to two property tax limits:

• Ceiling: The total annual property tax revenue raised by a municipality shall not exceed 2.5% of the assessed value of all taxable property contained in it.
• Increase limit: The annual increases of property tax cannot exceed 2.5%, plus the amount attributable to taxes that are from new real property (new growth).

These limits refer to the entire amount of the annual tax levy raised by a municipality. The property taxes are the sum of: (a) residential real property; (b) commercial real property; (c) industrial real property; and (d) business-owned personal property.

In practice, it usually limits the tax bills of individual taxpayers, but only as an indirect result.

8. How do I check property information?

You can search online or call or visit the Assessors Office for ownership information.

9. Can I view assessors' property maps?

Yes, you can view the maps in the Assessor's Office or online.