Board of Assessors FAQ

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1. WHAT DOES THE ASSESSOR DO?

The Assessors are required by Massachusetts Law to list and value all real and personal property. Valuation is subject to ad valorem taxation, which requires the Assessors to tax property according to value. Assessed values in Massachusetts are based on full and fair cash value or 100% fair market value.
Assessors are required to submit these values to the Commonwealth of Massachusetts Department of Revenue for certification every three years. The Assessors review property values in interim years, as well. This allows the taxpayer to pay his or her fair share of the cost of local government in proportion to the amount of money the property is worth annually, rather than every three years.

The Rockland Assessors’ Office assesses approximately 5900 parcels of real property and 360 personal property accounts.

2. WHAT THE ASSESSOR DOES NOT DO.

The Assessors do not raise or lower taxes or create the laws that affect property owners. The Massachusetts Constitution requires that direct taxes on persons and property be proportionately and reasonably imposed. Taxes must be raised annually in an amount sufficient to cover the state and local appropriations chargeable to the Town. These taxes levied 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 annual town meeting.
The Assessors are not involved with the collection of taxes. It is the responsibility of the Assessors to apportion the tax burden according to the value of the properties in town, thus, allowing property owners to pay their fair share of 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, and law enforcement. Tax rates are simply those rates, or tax dollars per one thousand dollars of assessed valuation, which will provide funds necessary to pay for those services.

3. WHAT IS PROPOSITION 2 1⁄2?

Proposition 2 1⁄2 places constraints on the amount of taxes that the town can levy and on how much the tax levy can be increased from year to year. It provides the town with annual increases in its tax levy of 2.5 percent and an additional amount based on the valuation of allowable new growth. With proposition 2 1⁄2, a minimum 2.5 percent increase in the total tax levy can be expected each year. For more information: Division of Local Services’ Proposition 2 1/2 Primer. http://www.dls.state.ma.us/publ/misc/levylimits.pdf

4. HOW IS YOUR ASSESSMENT DETERMINED?

To arrive at full and fair cash value for your property through mass appraisal, the assessors must know what willing sellers and willing buyers are doing in the Rockland sales market. The Assessors must collect and analyze a great deal of information about property and market characteristics in order to estimate the fair market value. The Assessors must analyze sales and sales trends occurring in the Town of Rockland each year in accordance with Massachusetts Department of Revenue guidelines. Three standardized appraisal approaches to value are used: market, cost and income. The data is then correlated into a final value.
The object of the valuation program is to estimate reasonable cash value as of January 1 (known as the “assessment date”) prior to the fiscal year. For example, the assessment date for Fiscal Year 2012 is January 1, 2011. Therefore, sales of calendar 2010 are used in the fiscal year 2012 analysis to determine full and fair cash value.

5. HOW CAN MY TAXES INCREASE?

When the people vote additional spending at town meeting there is the potential for an increase in taxes to occur.
If you were to make improvements to your property, such as, adding a garage or additional living area, the assessed value would also increase.
When market value increases, the Assessors seek to adjust the assessed values accordingly. In adjusting assessed values the Assessor does not create value; residents create value by their transactions in the marketplace. Depending both on the types of shifts in assessed value within the town and on the actions of the town’s budget producing bodies, this process of keeping assessments in line with the real estate market can result in an increase in taxes.

6. WHAT IF I DISAGREE WITH THE ASSESSMENT OF MY PROPERTY?

If your opinion of the value of your property differs from the assessment value, feel free to come into the Assessors’ Office and research the valuation. The staff is willing to answer any questions about the valuation and assessment procedures.

When questioning the valuation, ask yourself
1. Is my property description data correct?
2. Is my assessed value in line with others on the street?
3. Is my assessed value in line with recent sale prices in my neighborhood?

There are many factors that contribute to the valuation. Consider recent sale prices, quality of construction, condition, neighborhood designation, the building area, and lot size. Many reports are available at the Assessors’ Office to assist you in determining whether your assessment is fair and equitable. Our staff is always willing to assist taxpayers.

Taxpayers have the right to appeal their total valuation by filing an abatement application with the Board of Assessors in a timely manner.

THE ABATEMENT APPLICATION DEADLINE IS THE SAME DUE DATE AS THE THIRD QUARTER ACTUAL TAX PAYMENT, USUALLY FEBRUARY 1ST.

Please verify the deadline with the Assessors’ Office as it can vary if February 1st falls on a Saturday or a Sunday. The Board of Assessors has no jurisdiction to act on any applications filed after the deadline.

If you wish to file for abatement, the applications are available at the Assessors’ Office after the mailing of the actual tax bills. When filing for abatement, remember that you are appealing your total assessment not your taxes. You must pay your taxes pending your appeal.
The application form should include all information that you would like the Board of Assessors to consider in reviewing your case. Please provide reasons why you feel your assessment is inaccurate, such as data errors in the property description; and/or by citing recent sales or other assessments that indicate your assessment is too high.
If you have refinanced or purchased your property within the previous year, perhaps, you could include copy of the appraisal report done by your bank or mortgage company as a reference.

Abatement Denied

• You will receive a notice indicating your application was denied.
• You may appeal to the State Appellate Tax Board within 3 months of the Assessors’ decision.

Abatement Approved

• You will receive a waiver with the adjusted valuation; and/or an abatement certificate indicating the amount of the abatement.
• Your abatement will normally be credited toward a subsequent tax bill in the same fiscal year. If your bill is paid in full at the time of the abatement, a refund check will be issued.

NEW HOMEOWNERS

Please be aware that the Assessors are required to provide the tax bill to the assessed owner, the owner as of January 1st. However, the new property owner is responsible for paying the tax bill that is issued after the purchase date. If you have not received a tax bill, new property owners are advised to contact the Collector’s Office for a copy of the tax bill, and the Assessors’ Office to update the mailing address.

7. WHAT TYPES OF EXEMPTIONS (REDUCTION FROM REAL ESTATE TAXES) DOES THE TOWN OF ROCKLAND OFFER?

Several exemptions are available under Massachusetts General Law to reduce property tax obligations for certain qualifying taxpayers: elderly persons, blind persons, disabled veterans, surviving spouse or orphaned minor child, widow or orphaned minor of police officer or firefighter, and hardship. Exemptions are distinguished from abatements in that exemptions refer to the person while abatements refer to the property.
The qualification date is July 1, the first day of the fiscal year. To qualify for most exemptions, the applicant must own and occupy the property as of the July 1 qualification date. In most cases, the applicant must have owned and occupied real estate in Massachusetts for the preceding five years and Massachusetts must have been the applicant’s domicile for the preceding ten years. When the third quarter actual tax bill is sent to taxpayers in late December, applications are due within three months of the mailing date.
For certain exemptions, applicants may be required to provide a copy of their birth certificate, income tax forms filed in the previous calendar year, or a statement indicating that the applicant does not file income tax forms. If there are multiple owners of the property, the eligibility of the applicant may be affected; however, there may be instances when a pro-rated exemption could be granted.

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. Rockland offers a tax deferral program, which enables owners to defer payment of up to 100% of annual property taxes. Deferred taxes accumulate with simple interest at 8% as a lien on the property until it is sold or the owner’s estate is settled. The total amount of such deferred taxes approved plus interest shall not exceed 50% of the owner’s proportional share of the full and fair cash value of such real property.

OWNERS OF PROPERTY IN TRUST

Trust ownership arrangements may affect qualification for a statutory exemption. As a general rule, an applicant must be a trustee and a beneficiary and provide:

• A copy of a recorded trust instrument, including amendments
• A copy of the schedule of beneficiaries. Consult your attorney if these requirements affect you.