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What
are Special Assessments?
A special assessment is specific to the property, and therefore
does not appear on every tax bill. A betterment improvement (e.g.,
sewer lateral) is a type of special assessment. When a betterment
assessment is issued, the property owner has the option of either
paying the betterment in full without interest within thirty days
of the original billing or paying the betterment in installments
with interest over a period of years not to exceed twenty. Utility
liens are also identified as special assessments. Generally, sewer
and/or water charges that were due on or prior to June 30, 2006
for your property and were still outstanding and overdue as of date
the FY 2007 Tax Commitment was created, would be added to your tax
bill plus any interest and penalties that had accrued. A corresponding
credit would be made to your utility account.
Is the
purpose of a revaluation to increase taxes?
No, the purpose of a revaluation is to make assessments for all
parcels in Town, fair and equitable in relation to each other, based
on current market trends. Whether taxes as a whole go up or down
are based more on the Town's budget than how your property value
increases or decreases. Regardless of whether assessments go up
or down the Town will raise approximately $41,446,000 in property
taxes for FY 2006.
How
can my assessment change when I haven't done anything to my property?
Since assessments must be based upon fair market value, rising real
estate values in Town over the last three years will result in higher
assessments. As property values change in the marketplace (sales),
those changes must be reflected in the assessments. All properties,
however, 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. Therefore,
some assessments will increase less than the average and some will
increase by more than the average.
How are
my taxes determined?
The amount of taxes you pay is determined by the appropriations
voted by the Town. The Town adopts a budget that reflects what services
will be provided and the cost to provide those services. After Town
Meeting adopts a budget, the amount of taxes to be raised is calculated
in accordance with Proposition 2-1/2 and divided by the total taxable
valuation of the Town to determine the projected single tax rate.
The Board of Selectmen holds a public hearing to determine whether
and how much residential tax will be transferred onto the commercial
properties, commonly referred to as the split tax rate (commercial
properties pay a higher tax rate than residential properties). All
the information is forwarded to the Department of Revenue for its
review and approval. The tax rates are then finalized to raise the
needed dollars to pay for the services that the Town voted to provide.
What
if I disagree with the assessed value of my property?
If you believe that your property is overassessed, not assessed
fairly in comparison to other properties, or that it is not classified
correctly, you have the right to file for an abatement of taxes.
An application must be filed with the Assessors Office. Applications
are available at the Assessors Office. In filing an abatement application
you will want to be specific about why you disagree with your assessment.
Is there some misinformation on your property record card? Did you
find values of comparable properties lower than your property? Please
provide us with all the necessary information to support your position
on valuation.
When
can I apply for an abatement on my Real or Personal Property?
An application can be filed when the Town issues the third quarter
tax bill. Massachusetts State Law provides that the deadline for
filing an abatement application with the Assessors’ Office
is the payment due date for the third quarter tax bill; the filing
deadline for an exemption or deferral is three months from the date
of issue of the third quarter tax bill.
I just
received a tax bill for my property addressed to the previous owner,
why is their name on the bill?
If you purchased your property after January 1, 2005, state law
requires that the owner as of January 1st name must appear on the
tax bill for Fiscal Year 2006. (Your name will appear on the first
quarter bill for FY 2007 (July 1, 2006).
How can
I learn more about my rights for an abatement, exemption, or deferral?
By contacting the Board of Assessors' Office at (508) 660-7315 or
stopping by their office Monday, Wednesday, Thursday, 8:00 AM -
4:00 PM; Tuesday, 8:00 AM - 8:00 PM; and Friday, 8:00 AM - 12:00
PM.
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