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Introduction
Board of
Assessors - Elected officials that serve a three year term.
Currently, the Board of Assessors is Howard Spaulding (term expires May
2009),
Kevin Pond (term expires May 2011) and Diane Peterson (term Expires
May 2010)
The Board of Assessors meets on the first and third Monday evenings at
7:00PM in
the Assessors Office in the Municipal Building, 23 Linden Street, Berlin.
Exceptions to those dates would be when there is a Monday state holiday.
Assessor
- Diane Peterson
Assistant to the Assessor - Jill Foisy
Clerk - Rosanne Pierce
Assessor
- Local Finance Officer
Duties and Responsibilities
Reval Company
- Regional Resource Group out of Ashby, MA.
Personal
Property - Patriot Properties out of Lynn MA.
Real Estate
- Vision Appraisal Company Software
Value Property
Assessors must value all real and personal property within their communities.
They may perform
work with their own staff or they may hire professional appraisal firms.
By law, valuation is
based on "fair cash value", the amount a willing buyer would
pay a willing seller on the open market.
The fair cash value standard protects the property owner's constitutional
rights to pay only his
or her fair share of the tax burden. The valuations are used to allocate
the taxes needed to fund
each year's budget among the community's taxpayers.
Determining
the "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
may be affecting the real estate market. Valuation techniques for commercial
and industrial properties
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 expects tor eceive. Assessors are responsible
for defending the
valuations they have established.
Determine
New Growth for the Levy Limit
Proposition 2 1/2 provides the town with annual increases in their levy
limits of 2.5% plus
"new growth". New Growth is an additinal amount based on the
assessed value of new construction
and other growth in the tax base that is not the result of property revaluation.
Other growth may include
the subdivision of vacant land, conversion of existing building to condominium
ownership, new personal
property accounts and the return of exempt properties to the tax rolls.
Assessors are responsible for
tracking and reporting each year's growth.
Set the Tax
Rate
Assessors fix the annual tax levy and tax rate each year for their town.
They oversee the preparation
of the tax rate recapitualation, commonly referred to as the "recap"
sheet, which shows all the appropriations,
state and county charges and other expenditures, all state and local revenues
available to offset those
expenditures, and the amount that must be levied (raised) in property
taxes to have a balanced budget.
Commit the
Property Taxes to the Tax Collector
Assessors prepare the valuation and commitment list each year, showing
the name and address of the taxpayer
with the value of his property and the amount of the tax. The assessor
gives the commitment with the warrant
to the tax collector, who is responsible for mailing out the bills and
collecting the taxes.
Act on Abatements
and Exemptions
Taxpayers have a right to file for an abatement of taxes once the tax
bills have been mailed. Taxpayers can
file if they believe their property is overassessed, is not assessed fairly
in comparison to like properties,
or if not classified correctly. If the assessors do not grant the desired
abatement, the taxpayer can appeal
the decision to the state Appelate Tax Board (ATB). More detailed information
about this can be found on
the property value page, or on the actual abatement form.
State law
allows some taxpayers exemptions from their property tax bills. These
exemptions are for certain
types of property and for persons (elderly, veterans, the blind, surving
spouses and the minor children of
deceased parents who qualify). For persons to receive an exemption, however,
they must apply at the assessor's
office after the tax bill is mailed. The assessors must grant an exemption
if the applicant meets all of the
qualifications of the law. The state reimburses the community for a portion
of most of the exemptions.
Oversee Overlay
Assessors must establish a reserve to fund anticipated property tax abatements
and exemptions when they set
the tax rate. Assessors estimate the amount needed for that fiscal year.
When there is excess overlay in a
fiscal year and all tax obligations have been recovered, the Board of
Assessors can "release" excess overlay
for use in a subsequent fiscal year.
Commit Betterments
Special property taxes may be assessed to property owners to reimburse
the town for all costs of septic
improvements under the Septic Loan Program. These liens are recorded with
the registry of deeds and a betterment
is added to the tax commitment for the duration of the loan.
Assess and
Administer Motor Vehicle, Farm and Boat Excise
Assessors have responsibility for motor vehicle, farm and boat excise
bills. Billing files for motor vehicles
originate at the State Registry of Motor Vehicles, but communities issue
the bills to the owners of registered
vehicles garaged in the town. Assessors grant abatements and answer any
questions regarding excise tax bills.
They can assist taxpayers in resolving billing issues with the registry.
Proper documentation will be required
to receive an abatement. It is the responsibility of the taxpayer to pay
the bill while resolving issues.
Finance Team
The assessor is a part of an integral financial team of municipal officials.
The budget process is the foundation
which all other elements of municipal finance are built. The development
of the budget is a continuous process.
As a result of changing financial needs in the community, it is critical
to adjust the budget annually to ensure
that municipal needs are met.
The budget
is a major policy making tool for the community. It should clearly define
the priorities and goals of the
town. Team management and cooperation among municipal officials are essential
to creating a well defined and
coordinated budget process in which the financial goals of the town are
achieved. All municipal officials involved in
the budget process must work together to disseminate information in a
timely fashion so that thoughtful decisions can
be made to prioritize among competing spending needs. Town officials must
work together to effectively and objectively
prioritize budget items.
This year,
the assessor has been part of the ad-hoc Capital Planning Committee,
an integral function of the financial management team. Read more about
the committee's activities yearly in the Annual Report.
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