Who Are the Assessors?
There are some 1200 Assessors in Massachusetts. Most are elected, part-time officials contributing their services to the community. More and more often, part-time boards are hiring a full-time person as an "Assistant Assessor/Appraiser". Once elected or appointed, an Assessor in this state must successfully complete a 30-hour course in Assessment Administration and Law (and pass the 3-hour exam) offered across the state at no charge by the Department of Revenue. Many Assessors also go well beyond this minimum requirement, often on their own time and expense, to take additional assessment and appraisal courses offered by the Massachusetts Association of Assessing Officers and International Association of Assessing Officers. For example, 3 Greenfield Assessors have earned an MAA, a professional designation accredited by the
Massachusetts Assessors Association.
What the Assessors Do and Do Not Do
Massachusetts's law requires assessors to value all real and personal property within their community. They value every property, from single-family residences to the largest of commercial and industrial enterprises. They may perform this work with their own staff or they may hire a professional appraisal firm.
In Greenfield the Principal Assessor coordinates and oversees the valuation process, often times working with a professional appraisal consultant. An Assistant "field" Assessor is also employed to measure the exterior and inspect the interior of all properties at least once every ten years to assure that the property record data is correct. Accurate and up to date descriptions of properties are essential in determining quality assessments; both in estimating fair market value as well as making sure that every property owner is equitably assessed.
Increasingly, Assessors use computer software as a tool to maintain values and assist with the multitude of calculations required in their work. Greenfield's assessment records have been fully computerized and integrated since 1992. Currently the Assessing Department is equipped with state of the art, appraisal software licensed from Patriot Properties of Lynn, MA. This system enables the assessors to manage, store, retrieve and analyze the data much more efficiently, greatly assisting in the estimating and processing of soundly based, defensible, uniform and equitable assessments.
This computerization has proven to be very cost effective for the Town. Examples of these benefits are as follows: timely issuance of tax bills, a very thorough yet faster process of updating values and tracking building permits, and more defensible assessments resulting in a significant reduction in both abatements and subsequent Town funds needed to reimburse aggrieved taxpayers who would be granted abatements. Computer efficiency had freed office staff time to better serve the public and save the Town money. For instance, the Assessors' Administrative Assistant is now able to serve the Inspector of Buildings as well thus saving the Town the cost of hiring additional staff.
Every three years Assessors must submit these values to the state Department of Revenue for certification. Assessors must also maintain the values in the years between certifications. This is done so that each property taxpayer in the community pays his or her fair share of the cost of local government - no more or less - in proportion to the amount of money their property is worth.
Assessors also have a responsibility for the motor vehicle excise tax bills originated by the State Registry of Motor Vehicles. They edit the bills to reflect recent changes and then pass them on to the Municipal Collector for distribution. Assessors grant abatements and the assessing staff answers questions regarding excise tax bills. The Assessors' Office also performs many other duties such as: public education, defense of assessed values, addressing abatement applications and appeals, property ownership updating, maintenance of tax maps of parcel boundaries, and tracking of individuals and properties eligible for exemptions and other forms of property relief.
Assessors then, have a major role in promoting effective financial management of their communities. By keeping values at the market standard, the Assessors assist in maximizing the resources available to fund the municipal services expected by residents. Property taxes are one of the major sources of funding for the community services enjoyed by the taxpayers - schools for their children, police and fire protection, and the upkeep of municipal roads, including that special New England priority - snow-plowing.
What the Assessors Do Not Do
Assessors do not make the laws that affect property owners. Massachusetts Legislature enacts tax laws. Various guidelines and regulations to implement the legislation are established by the Department of Revenue. The Assessors, in short, follow the procedures established by others to set the value of property. Value is actually set by buyers and sellers as they establish the worth of comparable properties through their transactions in the real estate marketplace.
The Assessors also do not determine taxes. The municipality itself, through its Town Meeting, determines the level of property taxation. Similarly, the Assessors don't decide who is entitled to relief on their property tax bills through exemptions; rather they follow the state law.
What is the Assessment?
The assessed value (or assessment) is the value of property to be used for local taxation, as determined by the Assessors according to Massachusetts's law and regulations set by the Commissioner of Revenue.
How Assessors Determine Value
Valuation in Massachusetts is based on "full and fair cash value," the amount a willing buyer would pay a willing seller on the open market. Assessors must collect, record, and analyze a great deal of information about property and market characteristics in order to estimate the fair market value of all taxable properties in their communities. Properties such as churches and educational institutions are also valued even though they are exempt from taxation.
Assessors first inspect each property to record specific features of the land and building(s) that contribute to its value. Size, building type, quality of construction, age and overall condition, number of bathrooms, fireplaces, and type of heating system - all are examples of the data listed on individual property record cards before the valuation process can begin. Assessors may not have to go inside each property before every re-valuation if records are kept up to date and building permits are checked and recorded for changes in individual properties.
Finding the "full and fair cash value" or "market value" of a property involves discovering what similar properties are selling for, what the property would cost today to replace and what financial factors, such as interest rates, may be affecting the real estate market. Valuation techniques for commercial and industrial properties also include analysis from an investment point of view, since the purchase price the buyer is willing to pay depends in part on the return he expects to receive.
The Assessors do not create value. Rather, they have the legal responsibility to discover and reflect the changes that are occurring in the marketplace.
How Property Taxes are Determined
Before Proposition 2 1/2 went into effect in Massachusetts in fiscal year 1982, the amount to be raised by the property tax in each community was essentially determined by what the community decided to spend in the coming year, either through its Annual Town Meeting and Town Council. In brief, budgets were determined, and then tax rates were set to raise that amount.
With proposition 2 1/2 in effect, the process is reversed. The tax limitation law sets the maximum amount a community may collect from the property tax; budgets must be made to fit within that limit (or within the increased limits of any overrides adopted by the voters).
The Town meeting adopts a budget that reflects the funds to be raised through the levy and the additional funds from other sources, such as state aid and local receipts from fees and user charges. The amount to be collected from the property tax (called the "levy") is divided among the local taxpayers in proportion to the value of their property.
Determining the Tax Rate
Once the Assessors have calculated the current total valuation of property and know the amount the Town Meeting has voted to come from the levy, the Assessors prepare a document that shows how much of the value and how much of the proposed levy would come from each of the different classes of property (residential, commercial, industrial, and personal). They provide this document to the Selectmen and Town Council members, who must then vote on whether to apply the same tax rate or separate rates to the different property classes.
Historically the Greenfield Board of Selectmen have always followed the Assessors' recommendation and voted to keep a single tax rate rather than shift the burden to the commercial/ industrial /personal property (CIP) sectors. The primary reason for this decision is that an increase in the tax rate as a result of this shift would have a large impact on commercial property owners for a very small benefit to the residential. In addition, a single tax rate would assure that all classes of properties are treated equally as well as help support businesses in Town.
What If You Disagree With The Assessed Value of Your Property
If, in your opinion, the assessment of your property is too high, by all means discuss this with the Board of Assessors. In meeting with them, you will want to be specific about why you disagree. Is there some misinformation on the property record card? Do you find values of comparable properties lower than yours? If so, it is helpful to cite specific examples. Information on all the assessments in the community is available in the Assessors' Office. The appeal process is described on the next page as well as on the tax bill.
Why Property Assessments Go Up When a Property Hasn't Changed
Since assessments must reflect market value, rising real estate values in the community will be reflected in generally higher assessments. Conversely, a declining market will result in lower assessments. All properties, however, do not change in value to exactly the same degree or rate. Many factors influence values and the value of some properties. For instance, those in a particularly desirable neighborhood may well increase more rapidly than another less desirable location.
Why An Increase In Valuation Does Not Necessarily Bring a Higher Tax Bill
Taxpayers who are informed of an increase in the value of their property are understandably concerned that their tax bills will increase correspondingly. In the past - before cities and towns in Massachusetts were regularly revaluing their properties to the market value and before Proposition 2 1/2 limited the amount a community can collect from the property tax - there were often dramatic increases in tax bills when property was reassessed.
For the most part, however, this is no longer true. In fact, as valuations go up, tax rates go down and thus taxpayers will be paying a lower rate per thousand dollars of valuation. Any increase in the bill should be moderate, reflecting the minimal increase in overall property taxation allowed by Proposition 2 1/2 (and any override approved by the voters).
Nevertheless, there are certain instances when the increase in value may bring more than a minimal increase in taxpayer's bill.
When an increase in value is the result of an improvement to the property (i.e. swimming pool, new room, extensive remodeling) or when the value of a particular type or class of property is rising more rapidly than other types or classes in the same community (i.e. building style, neighborhood, or single family residential class vs. commercial) the taxpayer can expect his or her bill to reflect these circumstances. Conversely when a building or a portion of a building is damaged (i.e. fire), undergone significant deterioration or demolition, the assessment will be adjusted down accordingly. In addition, values can either increase or decrease based on corrections made to property record data as a result of home inspections or a field review.
Taxpayers in communities that approve an override of Proposition 2 1/2 will also expect to see that additional tax reflected in their bills. Otherwise, there should be no dramatic increase as the result of a revised valuation figure.
It can be helpful to think of the property tax collection as the total a community can collect from each taxpayer each year in proportion to the value of his property. Both that total amount and any annual increase are limited by Proposition 2 1/2.
Overvaluation Abatements and Appeals
The taxpayer also has a formal right to file for an abatement of taxes, once the 3rd quarter, actual tax bills have been issued (remember that the first, two quarter tax bills are estimated). The taxpayer can file if he or she believes the property is over-assessed or that it is not assessed fairly in comparison to other properties. Information about this and the deadlines that must be met in filing an application for abatement is available at the Assessors' Office.
Abatement applications are due the same time as the 3rd quarter, actual tax bills, which is usually within 30 days following the date the actual tax bills are issued. Late applications are automatically disqualified The Board of Assessors has three months on which to act on your application. They will notify you on the approved Department of Revenue form of their decision within that time. If the Assessors do not grant the desired abatement, the taxpayer also has the right to appeal to the State's Appellate Tax Board within a certain time period. Information and applications are available from the Appellate Tax Board, 100 Cambridge St., Boston, MA 02204 (617) 727-3100.
Call for an overvaluation abatement application after you receive the 3rd quarter tax bill, or stop by and pick one up at the Assessors' Office. At the same time you can look at the variety of information available to help you determine whether your assessment is fair and equitable. Ask yourself three questions:
1. Is the recorded data on my property correct?
2. Is my value in line with other similar properties on my street?
3. Is my value in line with recent sale prices in my neighborhood?
Keep in mind that assessments are typically outdated, reflecting a market of a previous year. For instance, a fiscal year assessment reflects an appraisal date of January 1, 2001 and utilizes sales that occur during calendar year 2000.
Wish to appeal? The staff at the Assessors' Office will be happy to assist you in this process. The application is easy, but make a case and give reasons. We do consider your specific concerns and comparisons. Keep in mind what's important: neighborhood, building and lot size, building type, condition and quality are most critical. Other factors are relatively minor.
The evidence that you present will help the assessors make a well- informed decision and better the prospects of receiving an abatement. Often times, as a result of this process of inquiry, you may discover that your property has been fair and equitably assessed.
The Necessity of Property Inspections
The assessment is only as good as the recorded description of your property. To derive a soundly based assessment and to assure that every property is treated fair and equitably, it is only fair to all property owners that an assessor view the interior as well as the exterior of their dwelling and any other buildings on the property. The interior inspection usually takes no more than five or ten minutes. If you received a notice requesting an inspection, kindly call our office and we will try to schedule a time when it is convenient.
All assessing staff will have a police identification card with their picture on it. Please call our office number, 772-1506, if you need further verification. To ensure an accurate assessment, it is to everyone's advantage to allow the assessor to inspect your property. By not responding to our request or denying entry, the assessor will have to estimate. Not only may this compromise the integrity of the data, it also may result in an unfavorable assessment for the homeowner. Every effort is made on the part of the assessors to prevent this from happening. As always, if you have any concerns or questions regarding this process please contact us.
Tax Exemptions
Massachusetts's law provides a variety of tax exemptions for certain qualifying taxpayers. Requirements are very specific. These exemptions are allowed to those who are qualified from among the elderly, veterans, the blind, widows and widowers, and the minor children of deceased parents. The qualifying date is on July 1st, the beginning of the fiscal year. Applications are due within 90 days of the 3rd quarter tax bill. An application must be submitted each year for any exemption. Taxpayers are welcome to contact the Assessors' Office to see if they may qualify for an exemption.
Accessing Property Information Via Web Site
Who's Who in the Assessing Department
We are proud to introduce the staff of the Assessing Department. As you will note, all staff members, elected, hired or appointed, are well seasoned and bring a wide and valued variety of experience into the office.
The Board of Assessors
The Board consists of two elected officials and a full time, Principal Assessor, who is appointed by the Mayor. Responsibilities included office policy-making and general input and guidance regarding the functions of the Department, and abatements and exemption decision-making. Meetings are as posted and generally on Tuesday mornings at 8:30am.
Scott A. Cote, Chairman
Elected in June 2006, Scott is a life long resident of Greenfield and currently servers as president of the Franklin County Bar Association, Trustee of Greenfield Community College and is a member of the Town of Greenfield's Zoning Board of Appeals and Licensing Commission.
Joseph Ruggeri, Clerk
Elected June 2010, Joseph began his term by completing the MAAO class on Mass Appraisal in August.
Audrey Murphy, Chief Assessor
Hired September 1992. Audrey administers the Assessing Department. As the only appointed, full-time Board Member, she keeps the two elected assessors abreast of the current issues of the office, advising them so the Board can make well- informed decisions. Audrey's steadfast dedication to the Town through her work has earned her the Employee of the Year Award in 1998. She supervises the office, specializing in computer applications, tax exemptions, and motor vehicle excise tax.
Gerald Marcanio, Administrative Clerk
Gerald is a dedicated employee serving the public in both the Assessor's office and the Town Clerk's office. His duties are varied and he is the main support person for the Public and the Board of Assessor's.
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