The Assessing Department establishes market-based valuation assessments for the real estate parcels and personal property estates in the Town of Berkley. Real estate valuations for the current Fiscal Year are currently available.
The mission of the Assessing Department is to serve the public interest and help assure the financial stability of Berkley by exhibiting the highest level of competence and professionalism. To this end, the Department’s staff pledges its efforts toward the accomplishment of four critical objectives:
- Timely tax billing.
- The attainment of tax equity whereby each taxpayer pays only their fair share of the tax burden.
- The maximization of tax base growth revenue.
- The acceptance by the public of the administration of the property and excise tax systems through prompt, courteous, honest and thorough services.
Once the ACTUAL TAX bills (3rd installment of Quarterly Billing) are MAILED, you have until the due date of the 3rd installment (February1) to file an abatement application with the Assessor’s Office. Please note that the Board of Assessors may only consider an application for abatement that has been filed with the Assessors Office in a timely manner. Abatement applications must be in the Assessors office by the due date or postmarked by the USPS by that date or the Assessors cannot act on the application.
The assessed value represents the estimate of market value of the property. The real estate market changes constantly. The assessment for a given fiscal year represents the estimate of market value as of January 1 of that calendar. This estimate of market value is determined by examining sales of properties primarily during 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 similar homes in the neighborhood. 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. Buyers and sellers determine the market value of properties. The assessments reflect what the buyers and sellers are doing as of the assessment date.
Applying for a Motor Vehicle Abatement
You are NOT entitled to an abatement if you:
- Cancel your registration and retain ownership of the vehicle
- Move to another Massachusetts city or town during the same calendar year.
By law, you must notify the MA Registry of Motor Vehicles within 30 days of any change of residence, mailing or garaging address.
You MAY BE entitled to an abatement if your vehicle is:
- Sold or traded
- Stolen or a total loss
- Junked or donated
- Returned (Lemon Law)
- Moved from Berkley
- Garaged in a town other that Berkley
Abatements
In order to apply for an abatement, you must provide the Board of Assessors with the following documentation:
- Sold or traded:
- Bill of sale or Purchase & Sale showing trade AND
- Plate Return Receipt or new registration form if plate was transferred to another vehicle.
- Stolen or total loss:
- Police report or insurance settlement letter AND
- Plate return Receipt or C-19 Form( Affidavit of Lost or Stolen Plate from RMV
- Junked or donated:
- Receipt from junk yard or charity AND
- Plate Return Receipt
- Vehicle is returned (Lemon Law):
- Letter from dealer certifying return AND
- Plate Return Receipt OR New Registration if plate is transferred
- Moved from Berkley:
- If you moved to another community in Mass. After Jan. 1 you still owe excise tax to Berkley
- If you moved to another state and registered your vehicle there, you must notify the RMV within 30 days of moving and return your Mass. Plates to the Registry then submit to us: 1). Plate Return Receipt AND Copy of New Registration from other state.
- Garaged in Another Town:
- If your vehicle is garaged in another town, it is the responsibility of the registered owner to promptly notify the RMV of and address changes.
Leased Vehicles
If your vehicle is leased the leasing company, as owner, is responsible for applying for the abatement. Please contact your leasing company regarding any refund which may be due to you. As long as your vehicle is still registered in Massachusetts you are still subject to the Massachusetts Excise Tax.
How is My Bill Computed?
Excise tax on Motor Vehicles principally garaged in Berkley is levied by the Town of Berkley and revenues become part of the community treasury.
Excise Tax Bill Computation
Excise Tax is assessed at the rate of $25.00 per thousand dollars of taxable value. The value of a motor vehicle is determined by the Commissioner of Revenue, based on the manufacturer’s list price (MSRP). Condition and market value are not considered in determining value. Percentages are determined as follows:
- In the year prior to model year 50%
- In the year of manufacture (model year) 90%
- Second Year 60%
- Third Year 40%
- Fourth Year 25%
- Fifth Year, each year thereafter 10%