The tax rate for Fiscal Year 2010 was certified by the Department of Revenue at  $11.54 per thousand dollars of valuation.  The tax rate for Fiscal Year 2011 will be established this Fall, and certified by the Department of Revenue in December, 2010.

Property assessment data, including values for Fiscal Year 2010, is available for viewing at the Assessors Office, or online at Patriot Properties.

The Board of Assessors, consisting of three members, is responsible for following state guidelines to determine the fair market value for each property for tax purposes.  By state law, properties must be revalued at least once every three years, and inspected at least once every ten years.  The most recent town wide revaluation was done for Fiscal Year 2010.  Annual interim adjustments help to keep assessments current.

Real estate taxes are billed on a fiscal year basis.  The fiscal year begins on July 1 and runs through June 30 of the following year.  Fiscal Year 2011 begins July 1, 2010 and ends on June 30, 2011.  Real estate taxes are due and payable on a quarterly basis.  The first and second quarter tax bills, called preliminary tax bills, were mailed on June 30, 2010.  They are based on the total billed for the previous year.  The first quarter is due August 2, 2010, and the second quarter is due November 1, 2010.  The third and fourth quarter actual tax bills will be mailed on December 31, 2010, and will be due on February 1, 2011, third quarter, and May 2, 2011, fourth quarter. 

If you disagree with the information on your actual tax bill, not preliminary tax bill, you may complete and submit the Application For Abatement (State Tax Form 128) to the Assessors Office within a specific time period.  This form is also available in the Assessors Office, and can be picked up or mailed upon request.  It is important that you provide as much information as possible on the application as to why you believe the Board of Assessors to be incorrect regarding your property.  The burden of proof that a property is overvalued is the responsibility of the taxpayer.  Abatement applications for Fiscal Year 2011 will be accepted only during the 30-day period prior to the third quarter bill due date of February 1, 2011.  Abatement applications must be received in the Assessors Office on or before the due date of  February 1, 2011, or bear a U.S. Postal mark of February 1, 2011 or prior.  Late applications can not be acted upon by the Board of Assessors.  These deadlines can not be extended or waived by the Assessors for any reason. 

The Board of Assessors has three months from the date of your abatement request to make a determination.  You will be informed in writing of their decision.  If an abatement request is denied by the Board of Assessors, an appeal may be made at the state level to the Appellate Tax Board in Boston.  The online address for the ATB is www.state.ma.us/atb/ and they can also be reached at (617) 727-3100.  Appeals to the ATB must be made within three months of the Board of Assessors decision.  During the appeal process, it is very important to pay your tax bill on time in order to preserve your right of appeal.

The Homestead Act provides a type of protection for a person's residence.  For more information on filing a Declaration of Homestead form or a Declaration of Homestead Elderly and/or Disabled form please contact the Assessors Office at (978) 356-6603, or the Southern Essex Registry of Deeds at (978) 741-0201.

Listed below are the real estate/personal property tax rates for previous years: