Frequently Asked Questions

The property tax levy is the revenue a community can raise through real and personal property taxes. In Massachusetts, municipal revenues support local spending for schools, public safety and other public services, approved at Town Meeting. Revenue is raised through the property tax levy, state aid, local receipts and other sources. The property tax levy is the largest source of revenue for most cities and towns.

 The levy limit is increased from year to year as long as it remains below the levy ceiling. For more information, view Tax Levy page.

Assessors consider the market, cost and income approaches in the valuation of all vacant and improved parcels using the computer assisted mass appraisal system (CAMA) for Medfield. The assessors must develop a program to collect and analyze three categories of data: general, specific and comparative to be used in all approaches to value. 

General data consists of neighborhood characteristics, trends and factors which affect value. Specific data consists of site, external influences and improvement information. Comparative data consists of cost, sales, income and expense information. To understand the current market conditions, the assessors collect all sales data that has occurred in Medfield. 

The object of an assessment program is to establish "full and fair" cash value as of January 1. New construction / Building Permits are valued as of June 30.

No. Two components help determine the tax rate. The first is the budgetary requirements of the Town as voted by the Town Meeting to run the Town. The second is the overall taxable value (assessments) of property within the Town. For example, if the budget increased by 5%, then the tax increase throughout the Town (on average) would be approximately 5%, even if the total taxable value (on average) increased by 20%. This would inversely reflect in the tax rate, which is calculated by dividing the budget by the total taxable value (assessments), and the tax rate would decrease by approximately 15%. In another example, if the budget increased by 5% and the total taxable value (assessments) decreased by 20%, the average tax increase would still be 5%, while the tax rate would increase by approximately 25%. 

Market value changes occur in many forms. Buyers have different requirements and these requirements sometimes change from year to year. Also, sometimes renovations have been performed on a property that would cause a change in assessed value different from a similar property that did not undergo renovations. A recent inspection by the assessors’ office also may have contributed to a change in assessed value. For example, the property had not been inspected in several years and the property information has now been updated to more accurately reflect the current condition of the property.

The assessment is an estimate of market value. The definition of market value is the price a willing buyer would pay a willing seller in an open, competitive market, without any undue influences. The assessment represents the estimate of market value as of January 1, for the upcoming Fiscal Year. This estimate of market value is determined by examining the sales of properties from the prior calendar year. Although a majority of properties are not for sale, Massachusetts General Laws require an assessment of every property. Sales of comparable properties are the best indicator of market value. Exception: Properties that have new construction/building permits are valued as of June 30. 

No. Proposition 2 ½ limits the amount of taxes a community can raise from property taxes in total. The assessment is an estimate of market value. Since the real estate market changes are based on the buyers' and sellers' needs, it does not limit the amount an assessment can increase or decrease. Assessment changes are always based on the real estate market. For example, if a property sells for $500,000 in calendar year 2019, it is unknown what price it would sell for in calendar year 2020 or beyond. It might sell for $600,000, $700,000, $1,000,000 or $400,000. The sale price would be based on the real estate market at the time. The assessments do not predict market value. The assessments reflect (or report) market value.

No. Proposition 2 ½ sets a limit on the entire tax levy for a jurisdiction. Proposition 2 ½ establishes a limit on the revenue a municipality can raise from property taxes. Proposition 2 ½ does not limit the amount by which an individual tax bill may change from year to year.

The assessed value represents the estimate of the market value of the property. The real estate market changes constantly. This estimate of market value is determined by examining the sales of properties from the prior calendar year. Although there may not have been any physical changes to the property, buyers may be paying more or less for properties than they were in previous years. The assessment changes reflect the changes in the purchase prices of comparable properties. The assessments do not predict market value. The assessments reflect (or report) market value. The real estate market can change dramatically from year to year. It is not limited to 1, 5, 10, or 25-year intervals. 

The actual tax bills which are mailed by the end of December reflect the actual (new) assessed values, current tax rate, and annual taxes. The assessment of your house can change annually due to normal factors that impact the real estate market. The assessed value reflects the changes in the real estate market from the time it was last valued.

You do not have to allow the assessors into your home. The inspection is requested to be as fair and accurate as possible. However, if an assessor is denied entrance, property owners relinquish their ability to challenge the assessed value. It is impossible to question an assessment if a property owner refuses to allow the assessors a view of the entire property. In instances where the assessors are denied entry into a property, estimates are made about the condition of the interior of the property, the kitchen and bath qualities, and whether there is finished attic space and/or finished basement space. Exception: The Building Commissioner requires the assessors to have access to inspect all final building permits that need an occupancy permit. 

In order to qualify for an abatement you must  provide ALL THREE of the following:

1. Motor Vehicle Excise Abatement Application completed

2.  Either a plate return receipt from the RMV OR a copy of the new registration showing the plate transferred to a different vehicle. 

3. Proof of sale (bill of sale or trade in agreement with the dealer) OR A receipt from junkyard (junked or totaled) OR receipt from a Charity (donation) OR if your car was totaled you need to provide a letter from the Insurance company proving the car was totaled and taken into their possession.

If all of the above three items are not provided an abatement cannot be granted. The latest date is used to calculate the abatement. If you sold your car on May 10 and didn't return the plate until July 10, the July 10 date is used to calculate the abatement. Abatements are prorated by the month, not the day. If you sold a car on May 10 or May 31 you are charged for the entire month of May.

Please refer to the Motor Vehicle Excise abatement application for further information. The above documentation can be emailed to Kathy Mills.

No. The leasing company is considered the owner of the vehicle and they must apply for the abatement. You must discuss any reimbursement with your leasing company, not the Assessors office.