Taxpayer Information
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Taxpayer Information
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The Board of Assessors
Table of Contents ~*~ 2: What the Assessor does not do. 4: How is your assessment determined? 6: What if I disagree with the assessment value of my property? 7: What types of exemptions (reduction from real estate taxes) does the Town of Middleborough offer? Important Dates for the Property Owner ~*~
Town of Middleborough Dear Property Taxpayer: This booklet is designed to give the Middleborough, Massachusetts taxpayer a brief overview of the duties and responsibilities of your Assessors' Office and some information which might be of interest to the taxpayer. It is our belief that the taxpayer should be fully aware of how the assessing operations are performed so that they can reassure themselves that they are being treated fairly. Should you ever need or want additional information concerning your assessment or exemptions, or the laws governing them, contact your Assessors' Office. We are here to help and serve you. Sincerely, Anthony F. Freitas, Jr., Chairman
The Assessor is required by Massachusetts Law to list and value all real and personal property. Valuation is subject to ad valorem taxation on an assessment roll each year. The "ad valorem" basis for taxation means that all property should be taxed "according to value", which is the definition of ad valorem. Assessed values, in Massachusetts, are based on "full and fair cash value", or 100 percent of the fair market value. Assessors are required to submit these values to the State Department of Revenue for certification every three years. In the years between certification, Assessors must also maintain the values. The Town of Middleborough currently reassesses every three years but is developing a plan that would allow for reassessment each and every year. This would assure that the taxpayer pays his or her fair share of the cost of local government, in proportion to the amount of money the property is worth, on a yearly basis rather than every three years. The Middleborough Assessors Office must appraise and assess approximately 9000 parcels of property.
2: What the Assessor does not do. The Assessor does not raise or lower taxes. The Assessor does not make the laws which affect property owners. The Massachusetts Constitution requires that direct taxes on persons and property be proportionately and reasonably imposed. In addition, the Declaration of Rights, Part I, Article 10, requires each individual to bear his fair share of the public expenses. The Board of Assessors is required to annually assess taxes in an amount sufficient to cover state and local appropriations chargeable to the Town. These taxes assessed will include state taxes which have been duly certified to the Board, Town taxes voted by the Town (including Proposition 2 1/2), and all taxes voted and certified by the Fire, Water, Light, Improvement and Health Districts. The Assessors Office has nothing to do with the total amount of taxes collected. The Assessors' primary responsibility is to find the "full and fair cash value" of your property, so that you may pay only your fair share of these taxes. The tax rate is determined by all the taxing agencies within the Town, and is the basis for the budget needed or demanded by the voters to provide for services, such as schools, roads, fire protection, law enforcement, etc. Tax rates are simply those rates which will provide funds to pay for those services.
Proposition 2 1/2 places constraints on the amount of the levy raised by the Town and on how much the levy can be increased from year to year by the town. It provides the Town with annual increases in their levy limits of (1) 2.5 percent and (2) an additional amount based on the valuation of certain new construction and other allowable growth in the tax base that is not the result of property revaluation ("new growth"). In no event may the levy limit exceed the levy ceiling of 2.5 percent of full and fair cash value. With Proposition 2 1/2, an average 2.5 percent tax increase can be expected each year. This does not include any increases that may be the result of a change in the Residential and Commercial shift voted by the Board of Selectmen at a Classification Hearing.
4: How is your assessment determined? To arrive at "full and fair cash value" for your property, the Assessors must know what "willing sellers" and "willing buyers" are doing in the marketplace. The Assessors also must collect, record and analyze a great deal of information about property and market characteristics in order to estimate the fair market value, including keeping current on cost of construction in the area and any changes n zoning, financing and economic conditions which may affect property values. The Assessors uses the three nationally recognized appraisal approaches to value: cost, income and market. This data is then correlated into final value. The object of the valuation program is to estimate "full and fair cash value" as of January 1 (known as the "assessment date") prior to the fiscal year. For example, the assessment date for Fiscal Year 2001 is January 1, 2000, for Fiscal Year 2002 is January 1, 2001.
When additional taxes are voted by the people, an individual's property tax bill will increase. Also, when market value increases, naturally, so does the assessed value. If you were to make improvements to your existing property, for instance; add a garage, an additional room, renovate the interior of the house, the "full and fair cash value" would increase and, therefore the assessed value would also increase. The Assessors has not created the value. People make the value by their transactions in the marketplace. The Assessor simply has the legal and moral responsibility to study those transactions and appraise your property accordingly.
6: What if I disagree with the assessment value of my property? If your opinion of the value of your property differs from the assessment value, by all means go to the office and discuss the matter. The staff will be glad to answer your questions about the reassessment procedures. When questioning the assessment value, ask yourself three questions:
Keep in mind what's important: recent sales prices, condition, neighborhood, building area and lot size are the most critical factors in the valuation process. There is a variety of information available to help you determine whether your assessment is fair and equitable. The staff will be happy to assist you, and no appointment is necessary. If after discussing the matter with the staff, and researching the assessments of comparable properties within your area, a difference of opinion still exists, you may appeal your assessment to the Board of Assessors by filing an abatement application. *THE APPEAL WINDOW IS ONLY 30 DAYS. If an actual tax bill is sent to taxpayers, then the abatement procedure takes place in the Fall and the application is due 30 days from the postmark date of the Fall tax bill. If an estimated tax bill is sent to taxpayers, the abatement procedure takes place in the Spring and the application is due 30 days from the postmark date of the Spring tax bill. You are appealing your assessment, not your taxes. You must pay your taxes pending your appeal. Wish to appeal? The application is easy, but...Make a case...Give reasons. We do respond to your specific concerns and comparisons. Have you refinanced or purchased the property within the last year? It may help quicken the abatement process to submit a copy of the appraisal report, usually done through the bank or mortgage company. Once the application is date-stamped by the Assessors Office, it cannot be added to or changed or withdrawn - it is accepted as is, once it is stamped with the date and "Received by the Board of Assessors". Please contact the Assessors' Office as soon as you receive your bill; applications are not available until after the tax bills are mailed. Abatement Denied
Abatement Approved
Example:
(.01557 equals $15.57 per $1,000.00 value)
*****ATTENTION: NEW HOMEOWNERS! Keep in mind the assessment date (January 1) as it affects your ownership status: The property is legally "assessed" to the previous owner, but make sure you get a tax bill!
7: What types of exemptions (reduction from real estate taxes) does the Town of Middleborough offer? A variety of exemptions are available to reduce property tax obligations for certain qualifying taxpayers: elderly persons, blind persons, disabled veterans (service connected), surviving spouse or orphaned minor child, widow or orphaned minor of police officer or firefighter, and extreme hardship. The qualifying date is July 1, the first day of the fiscal year. If an actual tax bill is sent to taxpayers, applications are due within 3 (three) months of the postmark of the Fall tax bill. If an estimated tax bill is sent, the applications are due within 3 (three) months of the postmark of the Spring tax bill. Because of the number and complexity of exemptions, the following table is intended only to give you a general idea of what is available. If you have the slightest suspicion you may be eligible or have questions, call the Assessors' Office to discuss the details! Note that certain income limits include deductions (Clause 41C) and asset limits do not include the value of owner occupied condominiums, and 1, 2, 3 family houses (all, excluding Clause 18). Certain exemption applications will require a copy of a birth or death certificate. The number of owners of the property also falls into the review of qualification, which may mean non-eligibility of the exemption, a pro-rated exemption, or a full exemption. Also, in certain conditions, if two or more persons, whether or not related or married, own a single parcel and each qualifies for a different exemption, each would be entitled to receive the exemption for which he or she qualifies. An additional qualification for most exemptions is the ownership and occupancy of the property in Massachusetts for five years (and own and occupied the present property on July 1 in the year of application), and Massachusetts must have been the applicant's place of domicile for the preceding ten years.
The Tax Deferral Program: Many retired homeowners feel "house-rich and income-poor". Property taxes constitute a serious financial burden which can even force the sale of the home. Middleborough offers a Tax Deferral Program which enable owners to defer payment of up to 100% of annual property taxes. Deferred taxes accumulates with simple interest at 8%, as a lien on the property until it is sold or the owner has deceased. Applicant must be 65 on July 1, with a maximum income of $20,000. If you are interested, please contact the Assessors' Office. *****ATTENTION: OWNERS OF PROPERTY IN TRUST!! Trust ownership arrangements may affect qualifications for a statutory exemption. As a general rule, an applicant must be a trustee and a beneficiary and submit:
Consult your attorney if these requirements affect you!
Important Dates for the Property Owner
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