Frequently Asked Questions

Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.

Assessor

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  • The BOA function is to determine the fair market value of your property and all the other properties in town. The need to separate the issue of taxes from that of assessments is essential. Your taxes are determined by the City’s budget. Your assessed values is then used to determine your “share” of the City’s budget.
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  • Proposition 2 ½ legislation that was passed in 1981, limiting the amount that any town within Massachusetts can raise the local tax levy from one year to the next year, applies to the city or town as a whole, not to individual properties, some taxpayers get a bigger annual increase than others in the same community. This is determined by regular revaluations that determine “full and fair market value” of each property.
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  • The Assessors are required to assess all properties uniformly at its fair cash value (the amount a willing buyer would pay to a willing seller, neither party under compulsion to buy or sell). The assessed values represent full and fair cash value of the property on January 1 and reflect the prior calendar year’s market sales (i.e. Fiscal Year 2018 assessment date is January 1, 2017, reflecting calendar year 2016 market sales). Assessors sometimes review and/or use sales transactions during the third prior calendar year to estimate the value of property on the assessment date. In addition, may also include review of current calendar year sales, primarily for trending. There are many factors that affect the value of land and buildings. All properties do not change in value to exactly the same degree. Many factors influence values. Among the numerous factors to be considered are location, condition, size, quality, number of baths, finished basement, garages, additions, traffic and utilities, square feet, etc. Furthermore, changes in market value are not always reflected evenly across property classes. It is common that different types of property (single-family and multi-family) as well as styles (ranch and colonial) do not appreciate or depreciate at the same rate. Factors that cause an increase in value include structural changes (rehabilitation), upgraded facilities, neighborhood or location factors, and market factors (housing demand). Factors that cause a decrease in value include fire damage, vandalism, outdated facilities, neighborhood or location factors, and market factors (decrease in housing demand). The percentage change in each property owner’s assessed value will differ according to structure, location characteristics, and size in the general real estate market. There is no uniform increase or decrease factor because each property is affected differently by the above stated factors.

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  • A Revaluation is done every five years, with an Interim Adjustment done each of the four years in between, in each of the 351 municipalities in Massachusetts to reflect the fluctuating forces in the real estate market. 

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  • The Assessors, as required, conduct a physical inspection of all real estate properties every ten years and of all personal property every six years called a Full Measure and List or Cyclical Inspection. The inability to access a property forces the Assessors to estimate the highest and best use. The data in the Assessors’ record is a primary determinant of your value, and accuracy is the first thing you should check; good results can come only from good data. Some property features carry more weight than others. Building dimensions and features are generally significant and you should be prepared to discuss them if you feel an error has been made. The level of detail is up to the homeowner, as the Assessors will rely on the records in the office in the absence of other information
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  • If you believe your property is incorrectly assessed, not assessed fairly in comparison to other properties or not classified correctly, you have the right to file for an abatement. There is only one time each year to file for Abatement Application with the Assessors; no later than the due date of the first Actual tax payment for fiscal year, usually February 1st. All tax bills 

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  • Personal Exemptions include: Veteran, Elderly, and Hardship. Personal Exemption Applications are due on or before December 15 or 3 months after the Actual tax bills are mailed, whichever is later, filing deadlines are printed on the Application forms. An exemption is a reduction (or credit) towards the real estate taxes due for a property when the property owner(s) meet Statute requirements. These Statute requirements cannot be set aside by the BOA
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