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1. When do I get my tax bills?

The Fiscal Year begins July 1 and runs through June 30. Real estate and personal property tax bills are due on a quarterly basis. Preliminary bills are mailed no later than June 30, and actual bills are mailed no later than December 31. Each mailing contains 2 quarterly bills. The preliminary bills consist of the 1st and 2nd quarter of the fiscal year, and are normally due on or before August 1 (1st quarter) and November 1 (2nd quarter). The actual bills consisting of the 3rd and 4th quarter, are issued once the tax rate for the fiscal year is established in December. They are mailed no later than December 31, and are normally due on or before February 1 (3rd quarter) and May 1 (4th quarter).

2. How can I apply for an abatement on my tax bill (real estate, personal property, motor vehicle excise, boat excise)?

If you disagree with the assessed value of your real estate or personal property you may file an abatement application (PDF). Abatement applications on real estate and personal property are accepted from January 1 until February 1. Motor vehicle and boat abatements may be applied for within 3 years after the excise was due, or 1 year after the excise was paid, whichever is later. Those wishing to apply for a motor vehicle excise abatement must furnish proof of 2 items:

• Disposition of the vehicle, was it sold or traded for example
• Disposition of the vehicle’s plates in the form of a plate return receipt from the Registry of Motor Vehicles

Boat abatement applications (PDF) are available if you have sold or traded your boat, or believe your boat bill to be otherwise incorrect.

3. How often does the value on property change?

The Assessor is required to value property at market value. Reassessments are mandatory every 3 years, and inspections are required at least once every 10 years in accordance with Massachusetts law, however, in order to more accurately reflect market values, interim year adjustments are made annually.

4. How does the Assessor determine the value of my property?

Several factors are used in determining the value of your property. These include but are not limited to:

• Age of the building
• Amount of land
• Central air conditioning, central VAC
• Condition of the residence
• Construction costs
• Construction grade
• Enclosed and open porches
• Exterior covering
• Fireplaces, heating
• Full and half baths
• Garages, attic, basement
• Land value
• Neighborhood
• Number of bedrooms and total rooms
• Recreation room
• Square footage of the residence
• Story height
• Style of home
• Number of living units
• View

5. What is fair market value?

Fair market value is the price that a willing buyer and a willing seller can agree upon when neither party is under any undue pressure to complete the sale. The amount a well-informed buyer is willing to pay for a property. Qualified sales are used to determine fair market value. To represent fair market value, a sale must be an arm’s length transaction, i.e., it must be a sale in which there is no relationship between the buyer and the seller that may influence the price, such as a transaction between family members. A listing of recent sales is available on the counter at the Assessor’s office. Information may also be obtained through Banker and Tradesman’s newspaper or the Essex Registry of Deeds.