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Assessing Process
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Introduction
This information is intended to help residential taxpayers understand how assessed values are determined. It explains the steps that you, as a single-family residential or condominium owner, may take if you are not sure that your assessment is fair or accurate.
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Assessment Process
View the two different steps of the assessment process.
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Abatement Process
There is no perfect assessment process, and from time to time errors of fact or judgment will occur. That is why the state provides for hearings and an abatement process.
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How Land is Assessed
Land assessment is a difficult process to explain to help taxpayers understand it. Many people think that you just take the total land assessment, divided by the land area and come up with either a per acre price or a per square-foot price.
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Personal Property Tax
Personal Property is tangible property other than Real Estate. Only tangible property, such as machinery, furniture, pipelines, wires, poles, etc. are taxable personal property. This is not limited to individuals. It includes property of partnerships, trust, corporations, estates, etc. It is assessed separately from Real Estate.
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Motor Vehicle Excise
Learn about the Motor Vehicle Excise of Manchester.
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Boat Excise Tax
Any person who owns a watercraft on July first shall annually, on or before August first, file a return to the assessors of the town where such a vessel is moored or docked, or where it is principally situated.
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Frequently Asked Questions
View the most frequently asked questions regarding the Assessor's office.
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Personal Exemptions
You may be eligible to reduce a portion of the taxes assessed on your domicile if you meet the qualifications for one of the personal exemptions allowed under Massachusetts Law. Qualifications vary, but generally relate to age, ownership, residency, disability, income or assets.
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Property Exempt from Taxation
Learn what property is exempt form taxation.
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Quarterly Tax Payments
Under the quarterly payment system, you will be sent a preliminary tax bill each year on or about July 1st. Your preliminary tax will be based on the adjusted net tax owed (including any betterments, special assessments and other charges added to the tax) on your property for the prior fiscal year and as a general rule will be no more than half (50%) of that amount.