Excise Tax Surcharge Abatement Explanation
The Assessors’ Office is responsible for maintaining and updating the real estate data, real estate ownership, and personal (business) property records for the City of Brockton. The office is also responsible for classifying real estate, residential, commercial, industrial or open space; determining the full fair cash value of real estate for the purpose of taxation; administering motor vehicle and boat excise taxes for the city; and administering abatements, exemptions and deferrals in accordance with Massachusetts General Laws.
The Assessors’ Office also reviews deed recordings for Brockton as provided by the Plymouth County Registry of Deeds, looking for ownership and other changes, subdivisions, mergers, etc., and updates city records accordingly. The Assessors’ Office also reviews all properties for which a building permit has been issued by the city, to determine what changes or additions have been made. The Assessors’ Office then updates the property’s valuation accordingly. Office staff also visits businesses to audit personal property and to determine ownership changes.
Real estate and personal property are valued as of January 1st of the calendar year for the Fiscal Year which runs from July 1st to June 30th of the following year.
Brockton issues bills on a quarterly basis. The first and second notices of taxes are sent out as preliminary tax bills and are based on the prior year’s taxes. These bills are issued on July 1st and October 1st respectively and are due within 30 days from the date of issue.
The third tax bill is known as the “actual tax bill” and is issued January 1st. It reflects the tax rate resulting from the classification shift approved by the City Council, the new Fiscal Year valuations, and the total tax for the year. The City of Brockton cannot set the tax rate until the valuations and the recap sheet are approved by the Massachusetts Department of Revenue.
The fourth and final bill for the Fiscal Year is issued April 1st. The property tax amounts due for the third and fourth quarters reflect any tax increase for the Fiscal Year.
The issuance of the third quarter bill (actual) triggers the time limit for the abatement process. If a taxpayer has a dispute with their property’s valuation, or questions the description of their property, the taxpayer should file an abatement application. The abatement application must be filed in the Assessors’ Office no later than February 1st or have a United States Postal Service postmark of no later than February 1st.
Real estate, personal property, and motor vehicle excise tax bills are due within 30 days from the date of issue. Boat excise tax bills are due in 60 days. Exemptions and deferrals may be filed, under the various statutes, no later than three months (90 days) from the issuance of the third (actual) tax bill. Abatement, exemption and deferral application must be on approved forms. All applications are available in the Assessors’ Office, located in the basement of City Hall, 45 School St., during regular business hours, 8:30 a.m. to 4:30 p.m. Monday through Friday.