What do the Assessors do?
The assessors are required by Massachusetts law to value all real and personal property within the town. They value every property from single-family residences to the largest commercial and industrial enterprises. Periodically, outside professional appraisers are used to assist with specialized assessments. Special assessing computer software is used to maintain values and assist with the multitude of calculations required in their work.

Every three years, the assessors must re-value all real and personal property and submit these value to the state Department of Revenue for certification. Assessors must also maintain the values in the years between certification. This is done so that each property taxpayer in the town pays his or her fair share of the cost of local government.

Assessors also have a responsibility for motor vehicle excise tax bills, originated by the State Registry of Motor Vehicles, and boat excise tax bills, generated at the local level. For motor vehicles, they update the bills to reflect recent changes and then pass them onto the Town Collector for distribution. For boat excise bills, they contact boat yards, marinas and the town’s Harbormaster for listings of owners. Like the motor vehicle excise tax, lists are first generated, then bills are printed and passed to the Town Collector for distribution. Assessors grant abatements and answer any questions regarding excise tax bills.

Assessors have a major role in promoting effective financial management in the town. By keeping values at the market standard, the assessors assist in maximizing the resources available to fund the municipal services expected and often enjoyed by residents.

What is the Fiscal 2012 Tax Rate?
The tax rate for 2012 is $11.76

How do Assessors determine value?
Valuation in Massachusetts is based upon “full and fair cash value”, the amount a willing buyer would pay a willing seller on the open market. Assessors must collect, record, and analyze a great deal of information about property and market characteristics in order to estimate the fair market value.

Assessors first inspect each property to record specific features of the land and building(s) that contribute to its value. Size, type and quality of construction, number of rooms, baths, fireplaces, type of heating system - all are examples of the data listed on individual property record cards. Once a house or business building is inspected, the assessor may not need to reinspect for another 7 or 8 years.

Finding the "full and fair cash value", or "market value" of a property involves discovering what similar properties are selling for, what the property would cost today to replace, and what financial factors, such as interest rates may be affecting the real estate market. Valuation techniques for commercial and industrial properties also include analysis from an investment point of view, since the purchase price the buyer is willing to pay depends in part on the return he or she expects to receive.

The assessors do not create value. Rather, they have the legal responsibility to discover and reflect the changes that are occurring in the marketplace.

Why do assessments go up when nothing has been done to the property?
Since assessments must be set at market value, rising real estate values in the town will be reflected in a generally higher assessment. All properties, however, do not change in value to exactly the same degree. Many factors influence values and the value of some properties - those with water or special view - may well increase more rapidly than others.

How do I find out a property's owner or the map & parcel number?
This information can be obtained at the window of the Assessors office at Town Hall during normal office hours.

How do I change the mailing address on my tax bill(s)?
To change real estate or personal property mailing addresses:
Submit changes or corrections in writing to the Assessor’s Office via mail, facsimile, 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, and your new mailing address.

To change your mailing address for your auto excise:
You must contact the Registry of Motor Vehicles at 1-800-858-3926.

After a change of ownership, how do I correct the name(s) on my tax bill?
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 Plymouth County Registry of Deeds or 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. If the ownership is held as Tenancy by the Entirety or Joint Tenancy, the decedent’s name will be removed. If the ownership is Tenancy in Common, the Assessor’s Office will make the change once the probate has been finalized.

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?
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 1st owner(s) name throughout the entire subsequent fiscal year. 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?
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 disposed of the motor vehicle (or trailer) and the plate. 

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 a copy of the dealer’s sales contract, or a copy of the bill of sale.

If the Vehicle was Junked or Repossessed: 
Provide a copy of the junk yard receipt or letter from the finance company stating when the vehicle was taken.
If the Vehicle is a Total Loss: 
Provide a letter from your insurance company showing the accident date, and that they deemed the vehicle a total loss.

If the Vehicle was Stolen: 
Provide a letter from your insurance company showing the date of settlement.

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 primarily garaged on January 1st.  If you moved prior to January 1st, provide a copy of your current registration showing your new address. 

It is necessary 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.

Please Note:
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; and

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.

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.
Filing for an abatement does not remove 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 shall I do about my boat excise bill?
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.
If You Traded or Sold Your Boat: 
You’ll want to provide the assessors with a copy of the dealer’s invoice showing the trade-in; or if a private sale, a copy of the bill of sale.

If You Registered your Boat in Another State: 
You’ll want to provide the assessors with a copy of the Out of State Registration.

NOTE: 
The Assessors require that the boat owner cancel his Massachusetts registration with the Division of Environmental Police as well.

As a resident of the Town of Marshfield, do I qualify for any tax relief?

	As a resident of the Town of Marshfield, you may qualify for a tax exemption. An exemption releases an individual from the requirement to pay all or a fraction of his/her property tax obligations. Exemptions may be available to those individuals that meet the various requirements in the following categories: Elderly -- CLAUSE  – 41C - Elderly         Must be 65 years of age by July 1 of the tax year.         Must occupy the property on July 1 of the tax year.         Must file annually.         Gross receipts may not exceed:  $20,000.00         $30,000.00 if Married         Whole Estate (Not including value of home) cannot exceed:         $40,000.00 if Single         $55,000.00 if Married What do the Assessors need??         Birth Certificate (First time filing, only)         Income Tax Returns or documentation of income.         Proof of occupancy.         If domicile is held in trust, applicant must satisfy ownership requirement if he/she is a trustee or co-owner   of the trust and possess a sufficient beneficial interest in the domicile through the trust.         Filled out application. What can the Assessors do??         Abate $1,000.00 from tax bill.         Must vote on it annually.         Application should be filed in the Fall but can be filed as late as 3 months after the mailing of the Actual Bill (3rd Quarter) CLAUSE  – 17D – Elderly  Age 70 Surviving Spouse Minor Child         Must be 70 years of age by July 1 of the tax year and has owned and occupied the property for at least 5        years - OR         Be a surviving spouse - OR         Be a minor child of a deceased parent.         Must occupy the property on July 1 of the tax year.         Must file annually.         Whole Estate (Not including value of home) cannot exceed $40,000.00 What do the Assessors need??         Birth Certificate (First time filing, only)         Income Tax Returns or documentation of income.         Proof of occupancy.         Life Estates satisfy ownership.         If domicile is held in trust, applicant must satisfy ownership requirement if he/she is a trustee or co-owner   of the trust and possess a sufficient beneficial interest in the domicile through the trust.         Filled out application. What can the Assessors do??         Abate $175.00 from tax bill.         Must vote on it annually.         Application should be filed in the Fall but can be filed as late as 3 months after the mailing of the Actual Bill (3rd Quarter) For further information, please contact the Assessors’ Office @ (781) 834-5585 Blind -- If you are declared legally blind with 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. Note: In all cases, you must establish residency and property ownership to be considered for a tax exemption.

I don't qualify for the elderly exemption. Do I qualify for other assistance?