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Assessor FAQs
Property Tax for Real Estate and Business Personal PropertyMotor Vehicle Excise Tax
Property Tax for Real Estate
Q: My property assessment appears to be a little high, but I'm not sure if I'm over assessed. What should I do?
A: Contact the Assessor and ask to see your property record card. Review the card to see if there are any errors, such as lot size, living area, number of baths etc. If you find errors, make an appointment for a property inspection. If your data is incorrect or your valuation is significantly out of line with sales of similar homes, or valuations of neighboring properties, you may have just cause for filing an abatement request.
Q: How do I file for abatement?
A: To download an abatement request form, click here. You may also obtain a form by calling (978) 263-1116, writing, or stopping by the Assessor's office. The forms must be received in the Assessor's office no later than Feb. 1, unless the Tax Collector mails bills after Jan. 1. In that case, applications for abatement must be received in the Assessor's office no later than 30 days from date of mailing of the tax bill. The Assessor will review and respond to your abatement request within 90 days of your filing. PLEASE CALL IF YOU HAVE ANY QUESTIONS REGARDING THE ABATEMENT PROCESS.
Q: If I file an abatement request, do I have to attend a hearing with the Assessor?
A: No, if you wish to have a hearing, you may request one; if the facts warrant a change in value, it will be changed, whether you meet with the Assessor or not.
Q: What is a revaluation and when does one occur?
A: State law requires that property be valued at fair market value. As the market changes, property values change. Every three years, the state does a lengthy review of property values and certifies that they meet Department of Revenue requirements. There are usually changes to value during this certification year, but assessors may update values yearly to reflect changes in the real estate market.
Q: Why do some assessments increase more than others after a revaluation?
A: Some common reasons are:
- Data on property record changes - assessors inspect property based on building permit information. Field reviews of property can also result in changes being made to the record.
- Parcels with acreage for potential additional lots increase more than the average when land prices increase.
- Sales indicate certain neighborhoods or housing styles have had a significant change of desirability
If you have concerns about the change in your assessment, you should contact the Assessor to discuss reasons for the change.
Q: If assessed values rise, do taxes have to rise?
A: NO. Assessors estimate the total assessed value of all taxable property, say $800 million. A tax rate is calculated by dividing the amount of tax to be raised, say $10 million, by the total assessed value: 10,000,000/800,000,000 = .0125. This is multiplied by 1000 to get the tax rate ($12.50). If your property is valued at $400,000, your tax bill would be $5,000. If values rise the next year by 20%, the total value for the town would be $960 million. Assuming the same amount to be raised, the tax rate would drop to $10.42 ($10 million divided by $960 million x 1000) your own value would be $480,000 (20% increase). Your tax bill would now be $480,000 x .01458 or $5,000.
Q: Does the assessor need to inspect my house?
A: The State requires that assessors conduct cyclical inspections of all property. This is to insure accuracy of data used to calculate value. You will receive notice of an approximate time frame during which to expect a visit from a representative of the assessor's office. You have the right to refuse entry however, if the assessor does not have access to your property, certain aspects that may affect value will be estimated.
Personal Property Tax
Q: Who is required to pay personal property tax?
A: Please refer to the Department of Revenue's FAQs . Once on the DOR website, type FAQ into the search feature.
Motor Vehicle Excise Tax
Q: How is excise tax calculated?A: Excise tax is based on Manufacturers Suggested Retail Price (MSRP) using the vehicle identification number. The tax is assessed on a percentage of the MSRP times $25.00 per thousand. Each year, the MSRP percentage decreases, until the fifth year when it reaches a minimum of 10%. Every year thereafter, the same value is used to figure the excise tax.
| Year preceding year of manufacture | 50% (for example, you buy a 2002 vehicle in 2001 the tax for the portion of the year you own the car in 2001 is based on 50% of the MSRP |
| Year of manufacture | 90% |
| 2nd year | 60% |
| 3rd year | 40% |
| 4th year | 25% |
| 5th and succeeding years | 10% |
Q: I was billed for a car I no longer own. What do I do?
A: The Registry of Motor Vehicles sends each town a listing of all vehicles that were registered on January 1, and subsequent lists of newly registered vehicles. The Tax Collector then sends out bills. The first bill is usually sent out in February, due in March. It is possible that by the time you are billed, you have sold your car. Each tax should be paid as assessed to avoid late charges or collection fees. Then you should contact the assessor to request an application for abatement or click here to download the form. You will receive a refund for the portion of the calendar year when you did not own the car.
Q: I have taken my car off the road for the winter. Am I entitled to abatement?
A: No. In order to get your tax abated, you must show that you have either transferred or canceled your registration AND given up ownership of the vehicle.
Q: What if I move?
A: If you move within the state, within 30 days you need to notify the Registry of your new address so the town where you live on the next Jan. 1 receives notice to send your bill. There is no adjustment between towns for the year in which you move. The town where you garage your vehicle, according to Registry records, is the town to which you pay your excise for the entire calendar year.
If you move out of state, you should apply for abatement. You must return your license plates to the RMV and register your car in another state. A Plate Return Receipt from the RMV AND a copy of your out of state registration must be submitted with your application for abatement.
Q: Where do I get an application for abatement?
A: Applications are available on line or in the Assessor's office.
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© 2009 Town of Boxborough, Massachusetts. Last update 7/9/2010 13:45