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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 market place. The objective is to gather the most current information and data on the cost of construction, changes in use and economic conditions which may affect property value. The Assessor collects records and analyzes a great deal of information about properties and market characteristics in order to estimate the fair market value. The market estimate or assessment should reflect the status of the property as of January 1. For example January 1, 2009 is the assessment date for Fiscal Year 2010
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The Middleborough Assessors Office provides the following services (and more) to the public: Motor Vehicle & Boat Excise Abatements, Real Estate Exemptions, Real Estate and Personal Property Abatements, Tax Deferral Applications and Information, Chapter Land Applications and Information, Charitable Exemption Applications and Information, Property Record Cards, Tax Maps, Owner Information, Assessment Information, On Site Property Inspections
If you need a copy of your deed or a subdivision plan, please contact the Plymouth County Registry of Deeds at 508-830-9200. They are located at 50 Obery St, Plymouth, MA 02360 and they can provide those records to you.
The Department of Revenue and Massachusetts General Laws require the Board of Assessors to maintain a reinspection program of the properties within the community. The program consists of an inspection of all properties in Middleborough every 9 years i.e., Cyclical Reinspection.
The Board of Assessors is responsible to maintain a full and fair market value of all properties in Middleborough. This can only be accomplished if the data we have is accurate. The collection and maintenance of current and accurate property inventory data is a critical element in determining uniform, fair market value.
The final goal is uniform, fair market value of all properties in Middleborough. In other words, a fair assessment of your property.
A revaluation is an update of all assessments in the town conducted under the direction of the Board of Assessors. The Board of Assessors are state certified individuals whose duties are to discover, list and value all real and personal property in a uniform and equitable manner. The Board is not involved in the collection of property taxes.
The staff of the Assessors Office does the revaluation of all Residential property. The Assessor/Appraiser has many years of experience in property assessment and is familiar with the real estate market in the Town, and the Board of Assessors hires consultants to assist with the field review of all Commercial and Personal property in Town.
Proposition 2 1/2 places constraints on the amount of money raised by taxes (the levy) and how much the levy can be increased from year to year. The statute provides annual increases of the levy limits as: (1) prior year levy times 2.5 percent, and (2) an additional amount based on the valuation of certain new construction and other allowable new growth. Under no condition can this allowable new growth be the result of a property revaluation and/or update. In no event may the levy limit exceed the levy ceiling of 2.5 percent of the total full and fair cash value of the Town.
State law requires that your property be assessed at market value, full and fair cash value. Market value is defined as the amount a typical, well-informed purchaser would be willing to pay for the property. For a sale to be a market value (arm's length) sale, the seller must be unrelated, the seller must be willing (not under pressure) to sell, the property must be on the market for a reasonable length of time, the payment must be in cash or its equivalent, and the financing must be typical for that type of property. Property foreclosures and bank sales are not considered “arm’s length” transactions.