|
What
does the Assessing Division do?
|
Top
A primary responsibility of the assessing division is the
continuous discovery and listing of new and additional
construction. Building permit information is received
monthly from the Building Department and data collectors are
sent out daily to list and measure all new construction,
additions and remodeling that occurs during the year. After
being entered into the mass appraisal system, these
structures and additions become new sources of tax revenue
for the town, since they did not previously exist, and are
reported to the Department of Revenue every year as new
growth. This new growth generally increases the value of the
tax base in Barnstable.
The core responsibility of the assessing division is the
yearly revaluation of property. Assessors are required by
Massachusetts law to value all real and personal
property within the town. The legal standard is that all
real property, from the smallest vacant piece of land to the
largest commercial property, is assessed at its “full and
fair market value”, or what it should sell for as of the
valuation date of January 1 every year. Personal property is
assessed at a standardized purchase price less reasonable
depreciation. This is done to ensure that all taxpayers pay
their fair share of the cost of local government.
Every year, for 30 days after the actual tax bill is issued,
taxpayers have the right to contest their assessed values by
filing an abatement request with the Board of Assessors. The
assessing staff must review these applications to determine
whether the request has merit and then recommend to the
Board of Assessors whether to deny the application or reduce
the taxable value to a level established by some data error
on the property or by market sales evidence. The assessor’s
tax values are presumed to be correct until proven otherwise
by the owner or his agent. If the taxpayer is unhappy with
the Board of Assessor’s decision, they may file with the
Appellate Tax Board in Boston for further review. Assessors
must prepare, present and defend the Board of Assessor’s
decisions before the Appellate Tax Board in these cases.
Assessors also have the responsibility of issuing motor
vehicle excise tax bills, with the information supplied by
the State Registry of Motor Vehicles, and boat excise tax
bills, which are generated at the local level from a list
supplied by the Department of Environmental Police.
Assessors also administer water, street and sewer
betterments voted for by the Town Council. Also, assessors
must review and process personal exemptions which are a type
of tax credit for qualified taxpayers, and qualify the
applications of charitable organizations and
agricultural/forest/recreational properties.
Assessors have a major role in promoting effective financial
management in the town. Real estate and motor vehicle excise
tax levies account for a majority of the funds available to
the municipality to provide necessary local services.
Efficient and effective assessment practices result in
reliable tax levies for the town and equitable distribution
of the tax burden among its property owners.
What
are the Fiscal 2009 Tax Rates?
|
Top
Town Residential - $6.90
Town Commercial/Industrial - $6.12
Town Personal Property - $6.12
Community Preservation Act - 3% of the Town tax
Barnstable FD - All Classes- $2.37
Cotuit FD - All Classes - $1.43
Cent/Ost/MM FD - All Classes - $1.08
Hyannis FD - Residential - $2.11
Hyannis FD - Commercial/Industrial/PP - $2.77
W Barnstable FD - All Classes - $2.11
How do Assessors determine value?
|
Top
Assessors are required by Massachusetts law to value all
real and personal property at its “full and fair market
value”, the amount a knowledgeable, willing buyer would pay
a knowledgeable, willing seller on an open market. Assessors
first inspect each property to record specific features of
the land and buildings that contribute to the property’s
overall value. Living area, construction style, the year
built, quality of construction, number of rooms, baths,
fireplaces, type of heating – all are examples of the data
listed on individual property record cards. By state
regulation, each structure in town must be inspected at
least once every nine years to verify the data on the record
cards.
Finding the “full and fair market value” of a property
involves discovering what similar properties are selling for
on the open market. Assessors make an effort to physically
inspect all properties that sell to ensure that the data
used to assess the properties is correct. The assessed
values are compared to the validated sale prices of the
properties and then, if required, adjustments are made to
the valuation tables in the mass appraisal system. A mass
appraisal system is basically a computer model of the
marketplace for all types of properties and buildings. This
process continues until the resulting assessed values
approximate the sale prices. A statistical analysis is then
conducted on the ratio of the new assessed values to the
sales prices to ensure that the new values meet acceptable
ratio levels for all property types and sizes, as directed
by the Department of Revenue’s (DOR) Local Services
Division. Valuation techniques for commercial and industrial
properties also include analysis from an investor’s point of
view, since the purchase price a buyer is willing to pay
depends to a large extent on the return (profit) they expect
to receive from purchasing and then leasing out the
property. The use of yearly income and expense mailing
requests assists the assessors in gathering the data needed
to determine average local costs and profits for all types
of properties in town. When the statistical analysis
confirms that the revised values represent the fair market
value of the properties that sold, the new value tables are
applied to all the properties in the town in the mass
appraisal system. The revised values should then fairly and
equitably reflect the market value for all the properties in
the town.
Assessors do not create value nor do they value individual
properties one at a time based upon the sale prices or
incomes. Their responsibility is to discover, analyze, and
reflect the value changes that have occurred in the market
place over the previous year and apply those changes in the
coming fiscal year assessed values on a mass basis to the
different types and classes of property throughout the town.
Why does an assessment go up when nothing has been done to
the property?
|
Top
The short answer is that the market value for that type of
property, in it’s existing condition, had risen over the
previous year and the assessor’s revised assessment had to
reflect that. Although the DOR certifies the assessments
every three years, Massachusetts General Law states that
assessments should represent the fair market value of all
property every year. Accordingly, the assessors were
required by the DOR to make annual revisions of their
assessments starting in FY 2005. The methodology and
standards used to make these adjustments are the same as
those required for the DOR triennial recertification audit.
The purpose of the audit is to verify in detail that the
assessors are using correct mass appraisal systems and
methodology and that their values reflect the “full and fair
market value” of all property in each municipality. When the
DOR is satisfied that the assessor’s values meet their
statistical standards, it certifies those values as being
accurate and the community is allowed to issue tax bills.
Assessments must correctly reflect the value of property on
January 1 of each year, based on sales that occurred in the
previous calendar year. Rising market values of real estate
in the town will be reflected by generally rising
assessments while falling market values will do the
opposite. Real estate values are in a constant state of
change but the values of different property types in
different locations do not all change at the same rate. For
instance waterfront properties generally react differently
in the market than non-waterfront properties do. This has
been particularly true of real estate on Cape Cod over the
years. So, changes in individual assessments will generally
reflect the changes in the real estate market for those
types of properties in their particular locations.
I would like to know who owns the property at - 1500 Your
Street - or, Would you give me the map and parcel number of
the property at - 1500 Your Street?
|
Top
The FY 2008 Barnstable assessment database is searchable and
available at this
web site.
Or you can:
1. Come into our office during normal business hours;
2. Send your request to our office and include a
self-addressed, stamped envelope. Our mailing address is:
Barnstable Assessing Division, 367 Main Street, Hyannis, MA
02601;
How do I change the mailing address on my tax bill(s)?
|
Top
To Change Real Estate or Personal Property Mailing
Addresses: Submit changes or corrections
in writing to the Assessor’s Office via mail, or in
person during normal business hours. To insure accuracy,
please include the Parcel ID (map and lot), property
location, current owner of record, and new mailing address.
All requests must be signed and dated.
To Change your Mailing Address for your Boat Excise:
Submit your request in writing, making sure to include your
bill number, age, length & description of boat, registration
number and your new mailing address.
To Change your Mailing Address for your Auto Excise:
You must contact the Registry of Motor Vehicles.
How do I change or correct the name(s) on my tax bill?
|
Top
In order to change a name or trustee’s name on a real estate
tax bill, the Assessor’s Office must receive a copy of a
recorded deed or newly recorded trustee document filed at
the Barnstable County Registry of Deeds or with the Land
Court.
In order to remove a decedent’s name from a real estate tax
bill, the Assessor’s Office requires a recorded copy of a
Death Certificate or Inheritance Tax Release of Lien. The
process of probating a will often takes years. The
Assessor’s Office will make the change once the probate has
been finalized. If you feel a probate has been completed and
the Assessor’s Office has not changed the title, please
contact the Assessor’s Office.
In the event your name has changed, please provide the
Assessor’s Office with the appropriately recorded
document(s) from the Registry of Deeds or Land Court.
Why is the former owner’s name still on my tax bill?
|
Top
This often confuses new owners, but Chapter 59, Section 11,
of the Massachusetts General Law reads, “Taxes on real
estate shall be assessed, in the town where it lies, to the
person who is the owner on January first...............” .
The tax bill will carry the January first owner(s) name
throughout the entire subsequent fiscal year but will be
sent to the new owner once the deed has been processed. The
former owners’ name will be replaced by the new owner(s)
name once the fiscal year has run its cycle.
I don't have this vehicle anymore. Do I still have to pay
this bill?
|
Top
You may be entitled to receive a motor vehicle abatement on
your auto excise. In order to apply for a Motor Vehicle
Excise Tax Abatement, first wait until you receive the bill,
then contact our office. At that time the Assessors will
require proof from you that you sold or otherwise
disposed of the motor vehicle (or trailer) and either
turned in the registration plate or transferred it to
another vehicle. You will be expected to provide the
Assessors with a copy of the Plate Return Receipt from the
Registry of Motor Vehicles; or if the plate was transferred
to another vehicle, a copy of the new registration.
Following is a list of various reasons that would entitle
you to an abatement. In order for an abatement to be
granted, you must provide the Assessor's Office with a copy
of your Plate Return Receipt or new Registration from the
Registry of Motor Vehicles AND:
If You Traded or Sold the Vehicle: Provide
the name and address of the party who purchased the vehicle
on a bill of sale or dealer trade-in document with the date
of transfer clearly visible.
If the Vehicle was Junked or Repossessed:
Provide a dated copy of the junk yard receipt or a letter
from the finance company stating what date the vehicle was
taken.
If the Vehicle is a Total Loss: Provide a
letter from your insurance company showing the date of loss
and the vehicle identification number.
If the Vehicle was Stolen: Provide a
letter from your insurance company showing the date of
settlement or a dated police report, with the vehicle
identification number clearly visible on either one.
If the Vehicle was Registered in Another State:
Provide a copy of the Out of State Registration.
If the Vehicle was Registered in Another Town in
Massachusetts: Your excise tax is due in the
city or town in which your vehicle is principally garaged on
January 1st. If you moved prior to January 1st, provide a
copy of your current registration showing your new address
and we will have your new town reassess the excise tax.
You may wish to note, that:
The minimum motor vehicle excise tax shall be $5.00;
No abatement shall reduce the motor vehicle excise tax
to less than $5.00;
No abatement shall be issued on a motor vehicle excise tax
bill for less than $5.00;
No abatement shall be granted on a registration that is
cancelled in the month of December.
IMPORTANT NOTE: Cancellation of license
plate alone does not warrant an abatement of motor
vehicle excise tax. If you are still in possession of the
vehicle, you owe the tax through the
end of the calendar year.
Some further notes:
All vehicles registered as of January 1st will receive a
tax bill from the community in which your vehicle is
garaged. You determine this at the time you register your
vehicle and your excise fee is retained by your local
municipality for town expenses.
If you move during the year to another city or town,
it is the taxpayer’s responsibility to change his/her
mailing address and vehicle’s place of garaging with the
Registry of Motor Vehicles prior to January 1st, so that
your future tax bills reach you at your new address.
To cancel the registration on any motor vehicle, the
plates must be returned to the Registry of Motor Vehicles.
If lost or stolen, you must contact the Registry of Motor
Vehicles at (617) 351-9380. Do not mail
license plates to the assessor’s office for processing as
this will only delay or diminish any abatement you
may be entitled to.
Filing for an abatement does not stay the taxpayer’s
obligation from paying the taxes. To avoid charges and
penalties, you should pay your tax and then file for your
abatement. A refund will follow, if granted.
I sold my boat. What should I do about my boat excise bill?
|
Top
When you sell your boat, you may be entitled to receive an
abatement. In order to
apply for a Motor Vessel Excise Tax Abatement, the Assessors
will require proof
that you disposed of the boat, usually in the form of a
signed bill of sale. Also your boat registration MS# should
be canceled with the MA Environmental Police Registration &
Titling Bureau and any mooring records updated.
If any of the following apply:
You Traded, Junked or Sold Your Boat:
You’ll need to provide the assessors with a copy of the
dealer’s invoice showing the trade-in; or if a private sale,
a dated copy of the bill of sale. If the boat was
junked, you’ll need to supply the assessors with a dated
receipt from the wrecking yard or other facility that
received the boat.
You Registered your Boat in Another State:
You’ll need to provide the assessors with a copy of the Out
of State Registration.
As a resident of the Town of
Barnstable, do I qualify for any tax relief?
|
Top
As a resident of the Town of Barnstable, you may qualify for
one or more tax exemptions. An exemption releases an
individual from the requirement to pay some or all of
his/her property tax obligations, depending upon the
exemption. Exemptions may be available to those individuals
that meet the various requirements in the following
categories for FY2009:
--
Elderly - If you are Married, over 65, have assets below
$67,723 (excluding the value of your domicile and vehicle),
and your total income is less than $36,940 (plus $5,895 if
you receive income from social security) or if you are
Single, over 65, and have assets less than $49,251
(excluding the value of your domicile) and income less than
$24,626 (plus $3,930 if you receive income from social
security), you may qualify for an elderly exemption. The
amount of this exemption can be up to $1,000 from your total
property tax. You should contact the Assessor’s Office or
Senior Center for more information.
-
Blind -- If you are declared legally blind by the MA
Commission for the Blind as of July 1st, you may qualify
for a blind exemption.
-
Disabled Veteran/Surviving Spouse --If you are a disabled
veteran with at least a 10 percent disablement or a
surviving spouse of a disabled veteran, you may qualify for
a veteran’s exemption.
-
Surviving Spouse/Minor Child(ren) of Police or Firefighter
Killed in the Line of Duty -- You may wish to contact the
Assessor’s Office if you feel you qualify for this
exemption.
-
Residential Exemption – If you own and occupy your home year
round as of January 1, you may qualify for this exemption
for the following fiscal year, if it is adopted by the Town
Council.
In addition to the above exemptions which are administered
by the Assessor’s office you might also be entitled to
assistance from the Barnstable Elderly and Disabled Taxation
Aid Committee ((BEDTAC). In order to qualify for assistance
from this group your combined family income in 2007 must be
less then $28,000 and you either a) must be 65 years old or
older or b) you have a severe medical disability or
condition. The amount of the award is determined by the
Committee and funded by voluntary contributions made by
other Barnstable taxpayers. Applications for this assistance
can be obtained from the Treasurer, Tax Collector, or
Assessor’s Offices or at the Senior Center. Applications
must be received in December 2008 for FY2009.
*Look under “Exemptions” and “Other” on the assessor’s home
page for more detail on all of these.
I am a senior citizen who does not qualify for the elderly
exemption. Do I qualify for any other assistance?
|
Top
Massachusetts law allows you to defer the payment of any or
all of your real estate taxes if the property is your legal
domicile and you are at least 65 years old and your total
income is less then $40,000. These deferred taxes do not
have to be paid until you pass away or sell the property.
Please contact the assessor’s office for additional
information.
|
