Frequently Asked Questions Who are the Assessors?
When and where does the board meet?
What are the Assessors’ responsibilities?
Why is the previous owner’s name (seller) on the bill when I am the new owner?
How can I reduce my tax bill?
Besides the abatement process, is there another way to reduce a tax bill?
Definitions
Calculation of Motor Vehicle Excise Tax
Calculation of Longmeadow's Tax Rate/ Property Taxes
Who are the Assessors?
The Board of Assessors consists of three elected individuals who serve for three years. One position is filled each year unless a vacancy occurs. Because the Board consists of volunteers who attend meetings on a part time basis, a full time Assistant Assessor is appointed to handle the day-to-day operations of the office. The Assessors meet to vote on abatement and exemption applications, determine office policies, goals etc. The Assistant Assessor and staff carry out board decisions.When and where does the board meet?
Regular meetings are held on the first floor of the Community House located at 735 Longmeadow Street. These meetings are open to the public. Notices of the meetings are posted near the Clerk’s Office on a community bulletin board in the Town Hall at 20 Williams Street.What are the Assessors’ responsibilities?
Assessors are the chief tax officials in the community. They administer tax policies established at the State level by Legislators and at the local level by Mayors in cities and Boards of Selectmen in towns. Assessors are primarily responsible for discovering, listing and valuing all real and personal property in the community.They keep track of changes in ownership and sale prices from deed transfers that are sent from the Hampden County Registry. Physical changes to improvements are received from the building department as permits are issued. Interior and/or exterior inspections are conducted to determine if these changes have an impact on the value of the property.
Each community’s Board of Assessors will set policies for their town. Superceding policies, however, are the statutory requirements that regulate how the Assessors and towns administer the statutes. These statutes pertain to required dates and deadlines for filing for abatements and exemptions, income and asset requirements for various exemptions, etc.
In addition to the Assessors discovering, listing and valuing all real and personal property they act as an intermediary to collect motor vehicle excise. The value of all property, motor vehicles and trailers are used to arrive at taxable amounts that are forwarded to the Collector for billing and collection. Excise values are determined at the State level and sent to the individual cities and towns.
Property taxes are an "ad valorem" tax that means they are based on the value of the property rather than the ability of the property owner to pay. Regardless of how people may feel, the property tax is a tremendously important method of collecting money to run the town.
The best the Assessors can do is to try and make all assessments equitable and uniform. The level of assessment is measured by how closely they approximate market value. That is, are the assessments reasonably close to what the property can sell in a "normal" transaction? Assessment uniformity refers to the way in which all properties are assessed using similar criteria and at a similar level. Any disagreements with an assessment are handled through an abatement process. Once again the state steps in every three years to make sure that assessments are at market value by reviewing the sales data within the town. Once assessments are "certified" by the state, the "burden of proof" lies with the taxpayer to show that the Assessors are in error.
Why is the previous owner’s name (seller) on the bill when I am the new owner?
This is an example of a statutory requirement. It states that the tax bill for real and personal property must be printed with the name of the owner as of January 1 of the year preceding the fiscal year. The owner of the property on January 1, 2000 for example, is the one who will be listed on the bill for fiscal 2001 that covers the period from July 1, 2000 to June 30, 2001. This can be confusing and cause aggravation for new owners. Bills go out four times each fiscal year and it may appear that the Town is not acknowledging the change in ownership or cannot get the records correct.Some of the cumbersomeness of dealing with Town Hall and the Assessors’ Office has to do with these state regulations. The Assessors use a computer software program to maintain their records. These records have to be coordinated with a separate and different software program which calculates and prints tax bills. It is usually the transfer of data that causes problems taxpayers see on bills. For the past two years all new property owners have been sent an informational package that provides information on when bills are due and other matters.
How can I reduce my tax bill?
A tax bill can be reduced if an exemption is granted or if the assessed value is abated. The Assessors can lower an assessment if there is an error in the factual data, or if a taxpayer can show that their property assessment is not in line with assessments for an improved property of similar style, age, square footage, amenities, etc. A taxpayer can only seek an abatement from the time the third or "actual" bills are mailed late in December, until these bills are due to be paid on February 1. (There are different guidelines if bills are mailed after December 31). Corrections to factual data can be made at any time, however, the change in assessment is applied to the next year’s bill if it is not done through the abatement process. The timing of when an assessment can be reduced is prescribed by statute. This applies whether the change in value will increase or decrease. It also applies if the Town made an error on the property card. Again, whether the error is against or in favor of the owner, it can only be applied to the current or future tax year, it cannot be applied retroactively.All taxpayer are welcome to call this office for assistance and clarification of any question or concerns that they have about their value or data on the property card. Please remember, however, that while we can provide information, it is only your state senator (Brian P. Lees) or state representative (Mary S. Rogeness) who can change the laws and regulations at the state level. Although sometimes cumbersome to apply, the laws and regulations are in place to provide fair and uniform application of assessments for everyone.
Besides the abatement process, is there another way to reduce a tax bill?
Yes, the Massachusetts General Laws contain several statutes which provide for personal exemptions from real property tax bills. Exemptions are available for veterans with a war-service connected disability; a blind person; a surviving spouse or minor children of a police officer or firefighter killed in the line of duty; indigent individuals who due to age, infirmity and poverty are unable to pay taxes, as well as, elderly individuals who meet residency, age, income and asset requirements. Any questions related to exemptions should be addressed to the Assessor’s Office.Market value: Market value is the major focus of most real property appraisals. There are both economic and legal definitions. Usually included in the definition is the price that a typically motivated buyer will give a typically motivated seller, as of a specified date, allowing for a reasonable exposure time in the market. It should be noted that the sale price of a property is not necessarily its market value. Sale price does not equal market value. Sales of several similar homes may be a better indicator of market value than the price paid for a specific property.
Calendar year: (As distinguished from a fiscal year). January 1, 2001 to December 31,2001 for example is the basis for motor vehicle excise bills. (Plates and registrations are typically issued for two years). Real and personal property bills are issued on a fiscal year basis.
Fiscal year: The fiscal year is the period from July 1 through June 30. Fiscal year 2001 began on July 1, 2000 and ends June 30, 2001. Fiscal 2002 will begin on July 1, 2001. The effective date of value for real and personal property for fiscal 2001, however, is January 1, 2000. Physical changes to property can be noted based on a June 30, 2001 date for fiscal 2002 values.
Calculation of Motor Vehicle Excise Tax
Motor Vehicle Excise is taxed on the basis of a calendar year. According to the Department of Revenue, the motor vehicle excise is imposed for the privilege of registering a motor vehicle. It is an assessment in lieu of a personal property tax. The amount of the motor vehicle excise due on any particular vehicle or trailer in any registration year is calculated by multiplying the "value" of the vehicle by the motor vehicle excise tax rate. That rate is fixed at $25.00 per thousand dollars of value. (The $25.00 rate is the same in all 351 towns and cities in Massachusetts). The value of a vehicle for the purpose of the excise is a percentage of the manufacturer’s suggested retail price for that vehicle based on the year of manufacture. The applicable percentages are set out in MGL Ch. 60A § 1 as follows:
In the year preceding the year of manufacture 50% of manufacturer’s suggested retail price, in the year of manufacture 90%, in the second year 60%, in the third year 40%, in the fourth year 25%, in the fifth year and succeeding years 10%,
The manufacturer’s list price for any particular vehicle is the price recommended by the manufacturer as the selling price of that vehicle when new. It is the manufacturer’s list price rather than the actual purchase price which is used as the value for purposes of calculating the motor vehicle excise. The following example illustrates how excise amounts are calculated.
Year of Purchase List Price times % times $25 per $1000 = Excise Bill
Preceding model year (2001 model in 2000) $30,000 x 50% = $15,000 x .025 = $375.00Same year as model year (2001 model in 2001) $30,000 x 90% = $27,000 x .025 = $675.00
Second year (2001 model in 2002) $30,000 x 60% = $18,000 x .025 = $450.00
Third year (2001 model in 2003) $30,000 x 40% = $12,000 x .025 = $300.00
Calculation of Longmeadow's Tax Rate/ Property Taxes
Total taxable valuation of all real and personal property for fiscal year 2001 is $1,282,950,763, an increase of $3,789,514 (.3%) over fiscal 1999’s value of $1,279,161,249. This increase is attributable to the construction and miscellaneous changes in value as there was not a town wide revaluation. In other words, unless there was a building permit or other physical change in the property, the value (assessment) remained the same from the prior year. The tax levy (amount to be raised by property taxes) of $25,145,834.95 for fiscal 2001 is an increase of $739,438.32 (3.03%) over the fiscal 2000 amount of $24,406,396.63. The tax rate for fiscal 2001 has increased 2.73% from a fiscal 2000 rate of $19.08 to $19.60 per thousand dollars of value. Historical tax rates for the past several years are as follows: fiscal 1996 tax rate $18.60; fiscal 1997 tax rate $18.52; fiscal 1998 tax rate $19.70; fiscal 1999 tax rate $19.94.
The Assessors’ office has information on all properties in Longmeadow (real property and personal property, either taxable or exempt). The Board encourages all taxpayers to visit the office to see what information is available as well as pick up a copy of the property record card on their home at no charge. Property owners are asked to check that the information on the data card is correct. Any errors should be addressed regardless of whether the correction is a benefit or a disadvantage to the taxpayer.
Value Of Taxable Real And Personal Property (All figures are for fiscal 2001)
Personal Property $22,933,263
Real Property (Land & Buildings) $1,260,017,500
Total Valuation $1,282,950,763
Total Tax To Be Raised = $39,996,632.00
Estimated Receipts And Available Funds
Cherry Sheet Estimated Receipts $6,211,657.00
Cherry Sheet Overestimates $133.00
Estimated Receipts – Local $5,166,233.00
Free Cash & Other Available Funds $2,388,441.00
Other Available Funds $681,302.00
Free Cash Appropriated to Reduce Tax Rate $403,031.05
Total Estimated Receipts & Other Revenue Sources $14,850,797.05
Total Real & Personal Property Tax Levy (Property Value Times Rate) $25,145,834.95
Total Receipts From All Sources = $39,996,632.00
Tax Rate: In Massachusetts the tax rate is expressed in dollars per thousand. The total tax levy to be raised from real and personal property divided by the total taxable real and personal property value produces a decimal equivalent tax rate that must be multiplied by 1,000 to convert it into the proper format. The tax rate, and ultimately the amount of tax paid, is directly related to the amount of income (levy) that is approved for spending by voters at the annual Town meeting and any special Town meetings.
Calculation Of The Tax Rate Fiscal 2001 Tax Rate = Tax Levy ÷ Total Taxable Valuation x 1,000 (Calculated Below) $19.60 = ($25,145,834.95 ÷ $1,282,950,763) x 1,000 Calculation of Tax Dollars To Be Raised From Property Value Total Taxable Value x (Tax Rate ÷ 1,000) = Tax Levy $1,282,950,763 x .01960 = $25,145,934.95 Calculation of Real Estate Tax
To calculate annual real estate taxes the homeowner should multiple their property assessment times the above calculated mill rate- $19.60 per thousand [or the mill rate for the current fiscal year].
Example: Tax Assessment = $185,000
Estimated 2000-2001 taxes = 185 x $19.60 = $3626 or $906.50 per quarter
