City of Westfield - Frequently Asked Questions

The Board of Assessor's is required by Massachusetts Law to list and value all real and personal property. Assessors are required to submit these values to the State Department of Revenue for certification every three years.

The Assessor visits owners each year that have obtained building permits for new construction of their property. Assessors measure, list and value these properties to calculate new growth for each year. New construction is calculated for the months of July 1 - June 30 of each year.

Process all motor vehicle abatements requests.

What do the Assessors not do?

Assessors does not raise or lower taxes. Assessors do not make the laws which effect property owners. The Massachusetts Constitution requires that direct taxes on persons and property be proportionately and reasonably imposed. In addition, the Declaration of Rights, Part The First, Article 10, requires each indivdual to bear his/her fair share of the public expenses.

The Assessors office has nothing to do with the total amount of taxes collected. The Assessor's primary responsibility is to find the full and fare cash value of your property, so that you may pay your fair share of the taxes. The tax rate is determined by the amount of money needed to be raised to support the budget in order to provide for services such as schools, roads, law enforcement protection, etc. Tax rates are simply those rates which will provide funds to pay for those services.

Q:	What is a revaluation?
A:	A revaluation is an update of all assessments in the city or town conducted under the direction of the Board of Assessors. The Board of Assessors are state-certified individuals whose duties are to discover, list, and value all real and personal property in the town, in a uniform and equitable manner. The Board of Assessors are not involved in the collection of property taxes.

Q:	Why is a revaluation necessary?
A:	State law requires that all property in the city or town be assessed within ten percent of market value every three years. a revaluation is th most equitable way to accomplish this. Assessors are also required to adjust assessments annually due to market changes.

Q:	Who will do the revaluation?
A:	Members of the Assessor's staff will do the revaluation. They have many years of experience in property assessment and are familiar with the marketplace in Westfield. From time to time, it may be necessary to hire some outside help. Primarily they would be utilized in the office for data entry or computer analysis.

Will it be necessary to view the inside of my property?

To make a proper assessment, it is necessary that an assessor have accurate information about the inside as well as the outside of the property. We continuously perform data quality control studies of our existing information by conducting inspections of all properties on a regular basis over a nine-year period. If we are unable to enter your property, we will still review your assessment based on the existing records and sales of properties similar to yours.

What if I refuse to let assessment personnel in my property?

All assessing staff will have an identification card with his/her picture on it. Our phone number is 572-6223 if you need verification. To ensure accurate assessment, it is to your advantage to allow the assessor inside your property when an inspection is required. You are not required by law to allow an inspection, but you should be aware that by denying an inspection, you may lose some statutory rights if you decide to appeal your assessment.

If my neighbor does not allow the assessors in and I do, will I be penalized?

As previously stated, you do have have to allow the assessors into your home. We only request inspection so we can be as fair and accurate as possible. By allowing assessors to inspect the interior and exterior of your property, your assessed value is based on accurate information. If a person does not allow the assessors to view the interior and exterior of a property, estimates are made about the condition of the property, the numbers of bathrooms, and whether there is finished attic and basement space. If estimates are overstated, property owners may contact the assessor's office to arrange an interior inspection of the property.

Why is my single-family property assessed higher than my neighbor's two-family property?

A single-family property can not be compared to a multi-family property any more than it can be compared to a condominium. Comparisons should be made between similar use properties.

Assessments reflect what has occurred in the real estate market. At any given time, the real estate market may reflect that single-family homes have been selling for more than similarly sized multi-family homes, or vice versa.

When will the revaluation start?

In fiscal 2005, Westfield began conducting what the Department of Revenue calls "Interim Adjustments". Essentially that means that we do an analysis of sales every year and make the necessary adjustments in our assessed values required to meet the DOR's statistical requirements each year. We are constantly studying the market and making adjustments to our values. The result is a more uniform base of values and fairer and more accurate values.

How do Assessors determine value?

The Assessors are required by Massachusetts law to value all real and personal property at its "full and fair market value", the amount a knowledgeable, willing buyer would pay a knowledgeable, willing seller on an open market.

Assessors first inspect each property to record specific features of the land and buildings that contribute to the property's overall value. Size, type, and quality of construction, number of rooms, baths, fireplaces, type of heating - are all examples of the data listed on individual property record cards. Each structure in the city/town must be inspected at least once every nine years to verify the date on the records cards.

Finding the "full and fair market value" of a property involves discovering what similar properties are selling for on the open market. Assessors physically inspect all properties that sell to make sure the data used to assess the properties is correct. The assessed values are then compared to the sale prices of the properties. Adjustments are then made to the value tables. This process continues until the resulting assessed values approximate the sale prices. A statistical analysis is then conducted on the ratio of the new assessed values to the sales prices to ensure that the new values meet acceptable tolerance levels for all property types and sizes. Valuation techniques for commercial and industrial properties also include analysis from an investor's point of view, since the purchase price a buyer is willing to pay depends to a large extent on the return (profit) they expect to receive. When the statistical analysis confirms that the revised values represent the fair market value of the properties that sold, the new value tables are applied to all the properties in the city or town. The revised values then fairly and equitably reflect the market value for all the properties in the city or town.

Assessors do no create value. Their responsibility is to discover, analyze, and reflect the value changes that are occurring in the market place.

Why do assessments change when nothing has been done to the property?

The Massachusetts Department of Revenue (DOR) audits the assessors every third year. The purpose of the audit is to verify that the assessors are using correct mass appraisal methodology and its values reflect the "full and fair market value" of all property. When the DOR is satisfied that the assessor's methodology is correct and its values reflect full and fair market value of all property, it certifies the values as being accurate and the community is allowed to issue tax bills.

Although the DOR certified the assessments every three years, general law states that assessments should represent the fair market value of all property every year. Accordingly, the assessors began a policy of making annual revisions of their assessments starting in FY 2005. The methodology and standards used to make these adjustments are the same as those used for the three year recertification audit.

Assessments must correctly reflect the value of property on January 1 of each year. Rising market values of real estate in the city will be reflected by generally rising assessments. Real estate values are in a constant state of flux. The relative values of properties do not all change at the same rate. For instance, waterfront properties generally react differently in the market than non-waterfront properties. This has been particularly true of real estate on Cape Cod the last several years. Changes of individual assessments reflect the changes in the real estate market.

What is market value?

State law requires that your property be assessed at market value. Market value is defined as the amount a typical, well-informed purchaser would be willing to pay for a property. For a sale to be a market value (arm's length) sale, the seller and buyer must be unrelated, the seller must be willing (but not under pressure) to buy, the property must be on the market for a reasonable length of time, the payment must be in cash or its equivalent, and the financing must be typical for that type of property.

Q:	What if there hasn't been a recent arm's length sale of my property?
A:	The next best evidence is the arm's length sales of reasonably comparable properties. These are properties similar to yours in location, style, size, age and other features that affect market value, such as the number of bathrooms, and size of garage. Analysis of such sales is the basis of our valuation process.

Q:	What if there are no reasonably comparable sales?
A:	We will then consider all other factors that may affect the market value of your property. The cost to replace your building(s),less any depreciation, plus the value of the land could be used to estimate market value. For income producing properties, the income an expense approach will be used.

Q:	I have recently built my home, will the actual construction costs be considered?
A:	Your construction cost is a historical figure that may or may not reflect the current market value of your property. It is only one element that will be considered.

Q:	Will my assessment change if I improve my property?
A:	Generally speaking, improvements that increase the market value of your property will increase the assessment. The following examples are typical items that may increase the assessed value of a property: additions substantial modernization of kitchen or baths central air-conditioning fireplaces extensive remodeling

Q:	Will my assessment go up if I repair my property?
A:	Normal maintenance will help retain the market value of a property, but generally speaking will not affect your assessment. Significant repairs of serious structural defects may have an affect on the value.

Do all assessments change at the same rate?

There are differences between individual properties and between neighborhoods. In one area, the sales may indicate a substantial increase in value in a given year. In another neighborhood, there may be no change, or even a decrease in property values.

Different types of properties within the same neighborhood may also show different value changes. For example, one-story houses may be more in demand than two-story houses or vice versa. Older homes in the same area may be rising in value more slowly than newer homes.

Among the numerous factors to be considered that will cause values to differ are location, condition, size, quality, number of baths, basement finish, garages, and many others.

How will my taxes change as a result of the new assessment?

Although the value of your property affects your share of taxes, the actual amount you pay is determined by the budget of the city and school department. These will decide what services will be provided in the coming year and how much each will need to provide these services. Once this decision is made, a tax rate is adopted that will generate the needed dollars. Your property taxes are determined by multiplying the ta rate by your assessment. Tax Rate x Assessed Value = Tax amount.

The total amount that the City can spend for services, buildings and infrastructure, is limited to the total amount of last year's budget plus an increase of 2.5 %, new growth tax dollars and voter approved debt exclusion or overrides. The tax rate is established based on that amount. A separate tax rate has been established, historically, for residential and commercial classes of property.

What is Proposition 2 1/2?

Proposition 2 1/2 places constraints on the amount of the levy raised by the City and how much the levy can be increased from year to year by the City. It provides the City with annual increases in its levy limits of:

2 1/2 percent
An additional amount based on the valuation of certain new construction and other allowable growth in the tax base that is not the result of property revaluation ("new growth"). In no event may the levy limit exceed the levy ceiling of 2 1/2 percent of full and fair cash value. With Proposition 2 1/2, an average 2 1/2 percent increase in the City budget can be expected each year.

My tax bill has gone up more than 2.5%, doesn't Proposition 2 1/2 limit the tax increase?

Proposition 2 1/2 limits the amount of citywide taxes that can be raised. Proposition 2 1/2 limits a community to raising citywide taxes by 2.5% from the previous year's levy limit. Allowing for new growth can then increase this levy limit. New growth consists of property tax increases caused by new construction, renovations or land use changes. Proposition 2 1/2 does not apply to individual property tax bills, but to the City's budget as a whole.

My assessment increased more than 2.5%, doesn't Proposition 2 1/2 limit the amount my assessment can increase?

As stated above, Proposition 2 1/2 limits the amount a community can raise from property tax. The assessment is an estimate of market value. Since the real estate market changes based upon the needs of buyers and sellers, there is no limit to the amount an assessment can increase or decrease. Assessment changes are always based on the real estate market. Assessments do not predict market value, assessments reflect market value.

Q:	What if, after the bill goes out, I still disagree with the assessment?
A:	You will need to file an abatement application with the Board of Assessors by February 1, 2007. The Board of Assessors has three months in which to act on your application. They will notify you on an approved Department of Revenue form of their decision within that time.

What evidence do I need to present to the Board of Assessors when filing for an abatement?

State law puts the burden of proof on the property owner to show that the assessment is incorrect. Stating that property taxes are too high is not relevant. You should establish in your mind what you think your property is worth.

The best evidence that could be considered is a recent sale price of your property. The next best thing is recent sale prices of properties that are similar to yours in size, style, age and location. The closer in similarity and proximity, the better the evidence.

Another type of evidence that is considered is a recent appraisal of your property.

Q:	Do I have to apply for an abatement every year if I received one in the past?
A:	No. If there was a specific problem or circumstance regarding your property that warranted an abatement in the past, that information would remain on the property record until the issue is corrected. All subsequent assessments will be calculated based on the corrected information.

Why is the former owner's name still on my tax bill?

This often new owners, but Chapter 59, Section 11, of the Massachusetts General Law reads: "Taxes on real estate shall be assessed, in the city where it lies, to the person who is the owner on January 1st..."

The tax bill will carry the January 1 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.

Q:	What types of exemptions does the City offer?
A:	Under Massachusetts Law, there are several exemption programs which ease the property tax burden for the Blind, Elderly, Veterans with a service connected disability or certain honors, and Surviving Spouses or Minors. For more information on exemptions, click on "Exemption Info" on the menu in the uppper left-hand corner.

What is the difference between an abatement and an exemption?

An abatement is a reduction in a real estate valuation based on a correction to the assessed valuation. An exemption is a reduction in a real estate tax due based on certain eligibility requirements such as age, income or disability. The only factor the assessors examine on an abatement application is the market value of the property. Age, income or disability do not factor into assessment determination.

There is an item on my tax bill called "CPA", what is that?

The term "CPA" refers to The Community Preservation Act surcharge approved by the voters of the City of Westfield in November 2002. This is a 1% surcharge on any portion of the value of the property that is over $100,000. for residential properties. There is no exemption on commercial properties. This surcharge is for the acquisition and preservation of open space, recreational land,affordable housing, and historic properties.

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