Abatement applications are available at the Town Hall.
INFORMATION ON HOW TO FILE FOR ABATEMENTS
As 2010 draws to a close and the town prepares to send out its actual tax bills for Fiscal Year 2011, several questions may arise from concerned taxpayers that need to be addressed. At this time of year, after the any revaluation and the anticipation of increased taxes, questions center on abatements and filing for relief. In any mass appraisal, errors may appear that effect the value, whether it is an error in measuring the property, or the inclusion of something that no longer exists, or a misstatement of locational or area attributes. Massachusetts General Law provides the taxpayer with a process in which they can contest the assessed value on a specific parcel. The following is a description of the abatement process:
WHY SHOULD A TAXPAYER FILE?
Acceptable reasons are:
inaccurately measured improvements (outside measurements)
additions that do not exist
amenities such as pool and sheds that have been removed prior to January 1, 2010
lack of equitability in valuation
Unacceptable reasons are:
not being pleased with the value change
just saying overvaluation without support information
displeasure with the tax rate
an inability to afford paying taxes
FILING DATE DEADLINE FOR ABATEMENTS
Abatement requests are due / postmarked by February 1, 2011. All abatements filed after this date will be denied on the basis of lack of jusridiction.
VALUATION
Many people mistakenly believe that it is the change in value that determines their taxes. In actuality, values on homes could double, but if the overall budget for the town stayed the same, the individual taxes on each property would stay the same. Rather, it is the town's need to raise money to provide services to the taxpayers that establishes the burden on the entire town. If those needs increase, so does the tax rate, and subsequently, the tax.
The assessed value of a property rests strongly on the principles of market value and equitability.
Market value is defined as the value that a property would most likely bring in an open market, with proper exposure, a buyer and seller who are knowledgeable and operating in their own best interest, and with considerations made that are in terms of cash or its equivalent.
Equitability is also a strong component of municipal valuation or assessing. In order to be taxed fairly, homes must be valued in a similar fashion. For example, it would inappropriate for a town to value a six room cape on a half acre of land at $350,000 and value the same cape next door for $450,000.
INVESTIGATION IS AN IMPORTANT FIRST STEP
If a taxpayer feels he is being unfairly valued, he should investigate to see if there is some reason for concern. Look at the assessed values of similar homes in the same area. Compare cape homes to capes, ranches to ranches, etc. Check the SALES of comparable properties in the area. It is extremely important to research only sales of comparable homes during the period being considered. FY 2011 values are based on sales that occurred during 2009.
Ask for a copy of your property record card and check the data on the card. If disparities exist, contact the assessing department to setup an appointment to have the property inspected. It is important to remember that a party filing for an abatement on a property that has sold recently for an amount less than the present assessment will have to understand that those assessments are based on sales for 2009.
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