1.  WHAT DOES THE ASSESSOR DO?

 The Assessor is required by Massachusetts Law to list and value all real and personal property.  Valuation is subject to ad valorem taxation on an assessment list each year.  The “ad valorem” basis for taxation means that all property should be taxed “according to value”, which is the definition of ad valorem.  Assessed values, in Massachusetts, are based on “full and fair cash value”, or 100 percent of the fair market value.

Assessors are required to submit these values to the State Department of Revenue for certification every three years.  In the years between certification, assessors must also maintain the values.  This is done so that the property taxpayer pays his or her fair share of the cost of local government in proportion to the amount of money the property is worth on a yearly basis rather than every three years.

The Kingston Assessors Office must appraise and assess approximately 5000 parcels of real property, 500 billable personal property accounts, 13,850 motor vehicle excise accounts and 380 boat excise accounts.

2.  WHAT THE ASSESSOR DOES NOT DO.

 The Assessor does not raise or lower taxes.  The Assessor does not make the laws which affect property owners.  The Massachusetts Constitution requires that direct taxes on persons and property be proportionately and reasonably imposed.  In addition, the Declaration of Rights, Part I, Article 10, requires each individual to bear their fair share of the public expenses.  Taxes must be levied annually in an amount sufficient to cover the state and local appropriations chargeable to the Town.  These taxes will include state and county taxes which have been duly certified to the Board, Town taxes voted by the Town (including Proposition 2 ½), and all taxes voted and certified by the annual town meeting.

The Assessors Office handles no money and has nothing to do with the total amount of taxes collected.  Rather, the responsibility of the Assessors is to apportion the tax burden according to the value of the properties in Town.  In this way you pay only your fair share of the taxes equitably.

The tax rate is determined by all the taxing agencies within the Town, and is based on the budget needed or demanded by the voters to provide for services, such as school, roads, law enforcement, etc.  Tax rates are simply those rates, or tax dollars per one thousand dollars of assessed valuation, which will provide funds necessary to pay for those services.

3.  WHAT IS PROPOSITION 2 1/2?

 Proposition 2 ½ places constraints on the amount of taxes which the Town can levy and on how much the tax levy can be increased from year to year by the Town.  It provides the Town with annual increases in its tax levy of 2.5 percent plus an additional amount based on the valuation of certain new construction and other allowable growth in the tax base (“new growth”).

4.  HOW IS YOUR ASSESSMENT DETERMINED?

 To arrive at “full and fair cash value” for your property, the assessors must know what “willing sellers” and “willing buyers” are doing in the marketplace.  The Assessors also must collect, record and analyze a great deal of information about property and market characteristics in order to estimate fair market value, including keeping current on cost of construction in the area and any changes in zoning, financing and economic conditions which may affect property values.  The Assessors use three standardized appraisal approaches to value:  market, cost, and income.  This data is then correlated into a final value.

The object of the valuation program is to estimate: “reasonable cash value” as of January 1 (known as the “assessment date”) prior to the fiscal year.  For example, the assessment date for Fiscal Year 2010 is January 1, 2009.  Therefore, sales of calendar 2008 are used to determine full and fair cash value for Fiscal year 2010.

5.  HOW CAN MY TAXES INCREASE?

 When the people vote additional spending at town meeting, or on the ballot with a Proposition 2 ½ override, an increase in taxes can occur.

If you were to make improvements to your existing property, for instance: add a garage, add an additional room, the “full and fair cash value” and therefore, the assessed value would also increase.

When market value increases, the Assessors seek to adjust the assessed values accordingly.  In adjusting assessed values the Assessor does not create value.  People create value by their transactions in the marketplace.  Depending both on the types of shifts is assessed value within the Town and on the actions of the Town’s budget producing bodies, this process of keeping assessments in line with the real estate market can result in an increase in taxes.

6.  WHAT IF I DISAGREE WITH THE ASSESSMENT OF MY PROPERTY?

 If your opinion of the value of your property differs from the assessment value, by all means come to the Assessors Office and discuss the matter.  The staff will be glad to answer your questions about the assessment procedures.  When questioning the assessment value, ask yourself three questions:

»  Is my property description data correct?

»  Is my assessed value in line with others on the street?

»  Is my assessed value in line with sale prices in my neighborhood for the relevant time period?

Keep in mind what’s important: prior years sale prices, quality of construction, condition, your property’s neighborhood designation, and the building area and lot area.  These are the most crucial factors in the valuation process.  There is a variety of information available to help you determine whether your assessment is fair and equitable.  The staff will be happy to assist you, and no appointment is necessary.

If, after discussing the matter with the staff and researching the assessments of comparable properties within your area, a difference of opinion still exists, you may appeal your assessment to the Board of Assessors by filing an abatement application.

THE ABATEMENT APPLICATION PERIOD IS THE SAME AS THE THIRD QUARTER TAX PAYMENT PERIOD.  The period during which you must pay your third quarter actual tax bill extends from the date the tax bills are issued until they are due.  This is usually February 1^st.  Likewise, the period for filing an abatement application extends from when the third quarter tax bills are issued until the date they are due at 4:30 p.m., the close of business so abatement applications are usually due on or around February 1^st.   If the application is mailed, the post mark must be on or before the due date.  Abatement applications filed after this date and time cannot, by law, be acted upon by the Board of Assessors.

If you wish to file for abatement, please come by the Assessors’ Office and pick up an application as soon as you receive your bill.  Applications cannot be submitted until after the tax bills are mailed.  When filing for an abatement, remember that you are appealing your assessment and not your taxes.

*You must pay your taxes pending your appeal.

The application form is easy to fill out and the information you provide can be brief.  But it is important to make a case to support your claim.  That is, you need to provide reasons why you feel your assessment is out of line.  For example, this can be done by pointing out errors in your property description and/or by citing sales or other assessments which indicate your assessment is too high.  We do respond to your specific concerns and comparisons.  Remember sales after January 1, 2009 are not being used to value your property for FY 2010.

Have you refinanced or purchased the property within the last year?  It may help speed the abatement process to submit a copy of the appraisal report, usually done through a bank or Mortgage Company.

Abatement Denied

»  You will receive a notice indicating your application was denied.

»  You may appeal to the State Appellate Tax Board (ATB) within 90 days of the Board’s decision. 

Abatement Approved

»  You will receive a letter indicating the amount of the abatement.

»  Your abatement will normally be credited toward your Spring tax bill.  If your abatement is granted after your Spring bill is paid, you will automatically receive a refund check.

ATTENTION: NEW HOMEOWNERS

Please be aware that the Assessors are required to provide the tax bill to the assessed owner, the owner as of January 1^st.  However, the new property owner is responsible for paying the tax bill that is issued after the purchase date.  If you have not received a tax bill, new property owners are advised to contact the Collector’s Office for a copy of the tax bill, and the Assessors’ Office to update the mailing address.

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