Assessors - City of Brockton (2024)

FY24 DOR Approved Assessed Values by Street

Tax Classification Document FY24

The Board of Assessors meets on the second Thursday of the month at 10:00 AM in the Assessors Office, Room B-10 at City Hall.

Our mission is to accurately assess property while providing knowledgeable information and service to the public. We determine the value of both real estate and personal property in Brockton for the purpose of taxation.

The Assessor's 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 abatement, exemptions and deferrals in accordance with Massachusetts General Laws.

In addition to those responsibilities, we review deed recordings for Brockton as provided by the Plymouth County Registry of Deeds, looking for ownership and other changes, subdivisions, mergers, etc., to update city records accordingly. We review all properties for which a building permit has been issued by the city, to determine what changes or additions have been made. The Assessor's Office then updates the property’s valuation accordingly. Office staff also visits businesses to audit personal property and to determine ownership changes. We are here to serve our tax payers.

Real estate and personal property are valued as of January 1stof the calendar year for the Fiscal Year which runs from July 1stto June 30thof the following year.Brocktonissues 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 1stand October 1strespectively 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.

Abatements

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 Assessor's Office no later than February 1^stor have a United States Postal Service postmark of no later than February 1^st.

Due Dates

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 within 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 applications must be on approved forms. All applications are available in the Assessor's Office, located in the basem*nt of City Hall, 45 School St., during regular business hours, 8:30 a.m. to 4:30 p.m. Monday through Friday.

Current Tax Rate FY '24

• Residential Tax Rate: $12.02/$1,000 of assessed value
• Commercial/Industrial/Personal Property Tax Rate:$24.05/$1,000 of assessed value

Historic Tax Rates

• Schedule A - Apartment Rental Income
• Schedule AF - Affordable Housing Rental Income
• Schedule B - Commercial and Industrial Rental Income
• Schedule C - Mixed Use Rental Income
• Income and Expense Instructions
• Cover Letter for Income and Expense
• Annual Income and Expense Summary Report

• Fiscal 2016 Tax Rate Hearing
• Fiscal 2017 Tax Rate Hearing
• Fiscal 2018 Tax Rate Hearing
• Fiscal 2019 Values
• Fiscal 2019 Tax Rate Hearing
• Fiscal 2020 Values
• Fiscal 2020 Tax Rate Hearing

The Assessors are requesting abatement applications to include the additional forms detailed below for each property type.

All information submitted with the additional forms need to cover the previous calendar year. The residential property request is for single, two and three families and condominiums. Income and expense statements should be submitted with the apartments of 4 or more units, mixed use, commercial and industrial properties. If owner occupied, please submit expenses.

• MA General Law Chap. 59 Sect. 61A
• Agent Authorization
• Massachusetts Personal Property Tax Information
• Exemption Qualifications