What does the Assessing Department do?
The Board of Assessors is responsible for determining the fair market value of all property located within the Town. There are three (3) principal types of local taxes administered by the Board: real estate, personal property, and motor vehicle excise. The Board is also responsible for the administration of all laws relative to local taxation as outlined in the General Laws of Massachusetts, and is supervised in the administration of these laws by the Department of Revenue’s Division of Local Services. Additionally, the Board of Assessors is responsible for compiling and submitting all data required for setting the tax rate on an annual basis to the Department of Revenue for approval on an annual basis.
What the Assessing Department does NOT do?
The Assessing Department DOES NOT raise or lower taxes. The amount of taxes charged is determined by the amount of tax dollars, or tax levy, required to cover the cost of local services. The tax levy is determined by the Town’s spending, which is determined by the voters at Town Meeting. While the Assessing Department is responsible for determining each person’s share of the levy, they have no control over an individual’s tax bill.
Proposition 2 ½ is a State law that places constraints on the amount of real and personal property taxes that the Town is allowed to raise in any given Fiscal Year. The amount of tax dollars, or levy, allowed under Proposition 2 ½ is called the “levy limit”. The levy limit is determined by multiplying the previous year’s limit by 2 ½ per cent, and adding to that the tax dollars generated from any new construction within the Town that is not the result of property revaluation. The levy limit under Proposition 2 ½ may be exceeded only by the Town’s approval of a debt exclusion or override. A debt exclusion allows the Town to exceed the levy limit only for the life of the debt, i.e., the terms of the borrowing, while an override is a permanent increase in the levy limit.
How do the Assessors determine the value of my property?
Valuation in Massachusetts is based on “full and fair cash value”, or the amount a willing buyer would pay a willing seller on the open market. Determining the “full and fair cash value” involves reviewing the sales of similar properties (the market approach to value), what the property would cost today to replace (the cost approach to value), and for income-producing properties, a knowledge of current economic conditions such as rental and vacancy rates, current interest rates, and the rate of return a potential purchaser can expect to receive on their investment (the income approach to value). The Assessor does not create value. Rather, he/she has the responsibility to discover and reflect the changes that are occurring in the marketplace.
In the Town of Westborough, for new construction, or properties that have permit activity due to additions, pools, or any type of improvement to the property, the assessment is based upon the status of the property as of July 1st of any given year.
Am I required to allow the Assessor to inspect my property?
You have no legal obligation to allow the Assessor to inspect your property unless you apply for an abatement of your property tax. However, for the Assessor to properly perform their duty of applying fair and equitable values to all properties within the community it is imperative that the data they have on each property is accurate. For this reason, the taxpayers’ cooperation with the inspection process is very important and greatly appreciated by the Assessor.
What if I disagree with the assessment of my property?
If you believe your property value is too high you should speak to someone in the Assessor’s Office. The first step is to review your property record card to insure that the data is correct. Quite often, if the value is incorrect it is due to a simple data error. The next step would be to review the sales of similar properties within the community, and particularly within a neighborhood similar to yours. The assessing staff will assist you with this process if you need help, as all data is available in their office.
Once you have completed these steps, if you still believe the assessment of your property is incorrect you should apply for an abatement. You must apply for an abatement by February 1st of any given year, or thirty (30) days from the postmark on the third quarter tax bill, whichever date is later. Upon receipt of your application the Assessor will most likely contact you to arrange for an inspection of your property to take place in order to verify the accuracy of the data. The Board of Assessors has three (3) months from the date they are received to act upon abatement applications, and is required to notify you in writing within ten (10) days of their decision, regardless of whether the decision is to abate or deny your application.
Finally, it is important that you understand that abatements are granted or denied based upon valuation issues, not tax issues. In other words, if your issue is with your tax bill but not your value you have no grounds to apply for an abatement. Tax dollars are determined by the spending at Town Meeting, not the value of your property, and while the Assessor has total jurisdiction over the assessments on all properties within the community, they have no jurisdiction over spending.
If the Board of Assessors denies your application for abatement, or if you believe the abated value is still incorrect, you have the right to appeal this decision to the Massachusetts Appellate Tax Board. You must file your appeal within three (3) months of the Board’s decision. You may contact the Appellate Tax Board at 617-727-3100, or visit their web site at www.state.ma.us.
What types of exemptions are available to me to reduce my tax burden?
The State of Massachusetts offers a variety of exemptions for certain qualifying individuals, including elderly persons, blind persons, disabled veterans, a surviving spouse or orphaned minor child, a widow or orphaned minor of a police officer or fire fighter killed in the line of duty, and individuals with extreme medical and financial hardships. Exemptions are distinguished from abatements in that exemptions refer to the condition of a person, while abatements refer to an incorrect assessment of a property.
The qualifying date for all exemptions is July 1st, the first day of the Fiscal Year. Applications are due within ninety (90) days of the date of the postmark of the third quarter, or actual, tax bill. An additional qualification for all exemptions is ownership and occupancy of the property.
Because of the number and complexity of exemptions, the following information is intended to give you a general idea of what is available. If you suspect that you may be eligible for an exemption or have any questions, call the Assessor’s Office at 508-366-3010.
Clause Basic Qualifications Max Income Max Assets Exemption Amt
17D Age 70 or older None $40,000.00 $175.00
Surviving spouse or orphaned minor
41C Age 65 or older – single $20,000.00 $40,000.00 $1,000.00
41C Age 65 or older – married $30,000.00 $55,000.00 $1,000.00
37A Legally Blind None None $500.00
18 Extreme Hardship None* None*
Veterans
22 10% disability or purple heart None None $250.00
22A loss of foot, hand, or eye None None $425.00
22B loss of two limbs or eyes None None $775.00
22C specially adapted housing None None $950.00
22E 100% disability None None $600.00
22F paraplegic None None 100%
* Granted at the discretion of the Board of Assessors
Unlike a property exemption, the tax deferral is a program which allows a homeowner to defer the payment of their tax to a later date, typically when the owner passes away or sells the home. If you are 65 or older and have an annual income not exceeding $40,000 you may defer up to 100% of your annual property tax. The taxpayer must enter into a Deferral and Recovery Agreement with the Board of Assessors. A lien is placed upon the property, and deferred taxes accumulate with simple interest at 8%.
Beginning in Fiscal 2004, the Board of Selectmen adopted a program called the Property Tax Work-Off Program. This program allows older residents to reduce their property tax liability by up to $750 by volunteering to work in various departments of the Town. You must be aged 60 or older and possess the appropriate skill for the department requiring the assistance. If you think you might be interested in this program, contact the Senior Center at 508-366-3001.