Welcome to the Assessors Department
The Board of Assessors is a three member elected board, each member being elected on alternate years for a three-year term. The Board meets regularly; usually on Thursday evenings after 7 PM. The Town Clerk is responsible for posting their Meeting Notices. Meetings are open to the public and are held in their office at the Town Hall.
The Board of Assessors is required by Massachusetts Law to list and value all real and personal property on an annual basis. Valuation is subject to ad valorem taxation. Therefore, assessed values in Massachusetts are based on a full and fair cash value, or 100% of the fair market value, as of January 1st every year. The Assessing office consists of one full-time employee: the Assistant Assessor.
On a triennial basis the Department of Revenue (DOR) audits the Assessors assessment records and valuation techniques; to ultimately certify the Assessors real and personal property assessments. In the years between certification, assessors must also adjust values based on market sales. This is done so that the taxpayer pays his or her fair share of the cost of local government in proportion to the amount of money the property is worth on a yearly basis.
The Nahant Assessors Office is responsible for appraising and assessing approximately 1470 real estate parcels, and less than 100 personal property accounts as well as annual motor vehicle and vessel excise accounts.
Our Mission Statement
The mission of the Assessing Department is to accurately determine the value of all Real and Personal Property located within the Town of Nahant for the purpose of taxation.
Assessors are statutorily obligated to assess all real property at its full and fair cash values as of January 1st of each year. Full and fair cash value is defined as 100% of the property's fair market value. It is the price an owner willing but not under compulsion to sell ought to receive from one willing to but not under compulsion to buy. Full and fair cash value is the applied constitutional and statutory standard that protects the property owner's right to pay only his fair share of the tax burden.
The department is also responsible for the administration of all property tax record cards. It maintains accurate parcel ownership data based upon recorded property transactions at the Registry of Deeds, Southern District and all map data pertinent to accurate parcel identification.
The Assessing Department is also responsible for motor vehicle excise and boat excise. Motor vehicle excise data is forwarded to the Assessors office from the Registry of Motor Vehicles 5 -6 times a year, which generates the excise bills. The bills correspond to the information of every registered vehicle in Nahant. Adjustments to the excise tax are performed at the Assessors office when an exemption or abatement is warranted.
Excise Tax Information
Motor Vehicle Excise Tax
All Massachusetts residents who own and register a motor vehicle must annually pay a motor vehicle excise. The excise is levied by the city or town where the vehicle is principally garaged and the revenues become part of the local community treasury.
Every motor vehicle owner must pay an excise tax based on valuation of at least ten percent of the manufacturer's list price; thus, owners of vehicles older than five years should have a fixed excise tax bill for succeeding years of ownership. Even though an owner may have applied for an abatement which may reduce an excise tax bill, no excise shall be less than $5.
Boat Excise Tax
Any person who owns a watercraft on July first shall annually, on or before August first, virtual a return to the assessors of the town where such a vessel is moored or docked, or where it is principally situated. An excise tax of ten dollars per thousand of valuation is then levied by the Town of Nahant.
For the purpose of computing excise tax, the State offers the following guidelines:
| Length of Vessel |
Age Under 4 Yrs. |
Age 4-6 Yrs. |
Age 7 or More Yrs. |
| 16.0' BUT LESS THAN 17.5' |
$ 1,500 |
$ 1,000 |
$ 800 |
| 17.5' BUT LESS THAN 20.0' |
$ 3,000 |
$ 2,000 |
$ 1,500 |
| 20.0' BUT LESS THAN 22.5' |
$ 5,000 |
$ 3,300 |
$ 2,500 |
| 22.5' BUT LESS THAN 25.0' |
$ 7,500 |
$ 5,000 |
$ 3,800 |
| 25.0' BUT LESS THAN 27.5' |
$ 10,500 |
$ 7,000 |
$ 5,300 |
| 27.5' BUT LESS THAN 30.0' |
$ 14,000 |
$ 9,300 |
$ 7,000 |
| 30.0' BUT LESS THAN 35.0' |
$ 18,500 |
$ 12,300 |
$ 9,300 |
| 35.0' BUT LESS THAN 40.0' |
$ 24,000 |
$ 16,000 |
$ 12,000 |
| 40.0' BUT LESS THAN 50.0' |
$ 31,500 |
$ 21,000 |
$ 15,800 |
| 50.0' BUT LESS THAN 60.0' |
$ 41,000 |
$ 27,300 |
$ 20,500 |
| 60.0' AND OVER |
$ 50,000 |
$ 33,000 |
$ 24,800 |
The payment of such excise shall not apply to vessels engaged exclusively in commercial fishing, with a total value of $10,000 or less, nor to other vessels with a value of $1,000 or less.
Abatement may be granted if the boat is transferred by sale or otherwise, removed to another state and registered in such other state, or the registration is surrendered or is not renewed in Massachusetts. In such cases proof must be provided to the Assessors Office, and no abatement is granted for transactions occurring after November first.
If excise tax remains unpaid, the Harbormaster shall refuse to allow the vessel to moor or dock within the waterways of Nahant.
Nahant Property Real Estate Assessment Data
Fiscal Year 2017 Tax Rate = $10.47
The public may access a property record card for information pertaining to assessment, zoning, flood code by FEMA and other mapping needs on the Town ‘s website at www.nahant.org, or at the Assessors office in the Town Hall during regular hours.
The Treasurer/Collector will be issuing the real and personal property tax bills by October 1, 2015.
How To Access Your Information:
1) New Nahant Tax-GIS Maps and Property Data | Updated: Jan 1, 2016
Uncertified tax maps are available for each assessed parcel in a GIS (geographical information system) format. Cartographics Associates Inc. provides our mapping services. Check out our updated Nahant GIS Website*.
You may try using the various buttons to see how it will work while waiting for the property data to be linked to the maps. Please be patient as the master map takes a few seconds to load.
* Microsoft Silverlight is required for view the Nahant GIS website. A plugin may be required to view this website on a Macintosh computer. Currently, the GIS website does not support viewing with an iPhone or iPad.
2) Property Records On the Web
To enhance the public's search for information regarding particular properties, data is available online. You may access any Nahant property record card online by clicking here via the Patriot Properties website.
Personal Property Information | December 2014
This Bulletin provides you with revised personal property returns approved by the Commissioner of Revenue under G.L. c. 58, § 3. State Tax Form 2 has been revised to reflect a change in the local tax treatment of financial institutions and insurance companies that takes effect on January 1, 2015 for fiscal year 2016. St. 2014, c. 165, § 90. Financial institutions and insurance companies organized as limited liability companies or other non-corporate entities that file federally as corporations will now be treated as incorporated financial institutions and insurance companies for local tax purposes under G.L. c. 59, § 5(16)(1).
They will be exempt from taxation on all property except their real estate, poles, underground conduits, wires and pipes and machinery used in manufacture or supplying or distributing water. Previously, this exemption only applied to incorporated financial institutions and insurance companies. In addition, State Tax Form 2 has been revised to inform filers to include taxable construction work in progress. State Tax Form 2MT has been revised to inform filers to include certain uninterruptible power supplies (UPS) connected to power generation and distribution systems.
The revised returns ((State Tax Forms 2 and 2MT) can be found on our website. The attached Chart describes the revisions made. As usual, you may decide with your vendor the size and color, as well as the typeset and spacing, for the returns. You may also adapt the format as needed to generate or provide the returns for electronic filing. The size and spacing shown are not intended to prevent you or your vendor from developing a hard copy or computerized format that better suits your needs. In developing your format, the primary consideration should be ease of use by taxpayers required to file.
The revised forms are for use by taxpayers beginning with returns filed to report taxable personal property as of January 1, 2015 for fiscal year 2016. If you have already ordered or distributed the forms for FY2016, you may accept them, but should notify taxpayers formerly taxed locally as unincorporated financial institutions or insurance companies. If you do not make the forms available from your website, you may notify taxpayers that they can obtain them from our website. However, taxpayers must direct all questions about completion of a return to your office.
If your have any questions please contact the Assessors Office at Town Hall. You may also contact the Bureau of Municipal Finance Law staff at 617-626-2400.
Personal Property Assessment FAQ
Our new "Personal Property Tax Assessment" FAQ should answer everything you always wanted to know and more about the assessment process but didn't know what to ask! It's available on our Documents and Forms page.
Tax Abatement Information
Any resident who believes that his assessment is inaccurate must file an abatement application. The application must be completed in full, signed and submitted to the Assessor's Office by November 1, 2013. The form must be date-stamped as RECEIVED at the Assessor's Office for the application to be acted upon. Please be sure to read the back of the abatement application form for important information regarding the abatement process.
The applications for Real Property Tax and Personal Abatement are available below. Information about Nahant Programs for Tax Assistance are available from the menu choices on the left side of this webpage. A compilation of tax breaks for older home-owners are/or citizens is provided on our publication entitled " Programs in Nahant to Assist Senior Homeowners Pay Their Property taxes". You may also choose to download any of the Statutory Exemption Forms available on our Documents and Forms page.
Excise Tax Abatement Application
If an owner of a motor vehicle thinks that he/she is entitled to an adjustment of his/her excise bill, it is strongly recommended that he/she pay the bill in full, then contact the Board of Assessors for an application for abatement. Although payment of a bill is not a precondition for an abatement, an owner risks incurring late fees and penalties if an abatement is not granted. You may also choose to download the appropriate Abatement Form on our Documents and Forms page.
Real Property Tax Exemptions and Deferral Information
If you are an older citizen, surviving spouse - husband or wife - or minor whose parent is deceased, you may be more vulnerable than most citizens to high property taxes.
Fortunately, there are programs to help you meet your tax obligations. These programs, which provide either property tax exemptions or a deferral of taxes, are set forth in different clauses of Chapter 59: Section 5 of the Massachusetts General Laws. Those specifically geared for you are variations of Clause 17 or Clause 41 or the Clause 41A tax deferral. Tax exemptions and deferrals are granted to those individuals who meet the eligibility requirements of age, assets, income, ownership, > 10% disabled veteran, blind, widow or widower.
In addition, a senior may volunteer to participate in a work-off program to reduce their taxes. Programs and eligibility requirements are listed in the following document: Nahant Programs For Tax Assistance available for download on our Documents and Forms page.
You may also choose to download the appropriate Personal Exemption Form from our Documents and Forms page.
Clause 17D Property Tax Exemption
Benefits
If you qualify under one of the Clause 17 exemptions, your assessor will grant you a deduction of $175 from your tax bill.
If you qualify for one of the Clause 41 exemptions, instead, you will receive a deduction of $500 from your tax bill.
Clause 17 exemptions are geared to older citizens, surviving spouses of any age and to qualified minors who have a deceased parent. Senior citizens who are 70 and over and who ineligible for one of the Clause 41 exemptions may qualify for one of the Clause 17 exemptions due to no income limitations.
*Acceptance by a city or town means approval by the town meeting in a town, the city council subject to the provisions of the city charter in a city and the town council in a municipality having such form of government. All cities and towns are subject to the provisions of Clause 17 and Clause 41 unless they have a accepted a more recently enacted clause. When they accept such a clause, the provisions of the clause which was in effect are no longer applicable.
Eligibility Requirements
Age and Status
You are single, or if married, your spouse is not an owner. You must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought. You and your spouse are joint owners. Either spouse must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought. You are a surviving spouse of any age or a qualified minor, that is, a minor who has a deceased parent.
Ownership and Occupancy
Those 70 years of age, as defined above, must have owned and occupied the property as domicile in Massachusetts for not less than ten years for not less than five years, Clause 17D, and must own and occupy the property on July 1 in the year of application. A surviving spouse or qualified minor must be the present owner and occupant.
Real Estate and Personal Property
A person may have a total worth of $40,000, excluding the assessed valuation of the domicile as of July 1 in the year of the application. Only the portion which produces income and which exceeds two dwelling units must be included. Any unpaid mortgage balance on that property is excluded.
Income Eligibility
Yearly income is not considered in determining eligibility for Clause 17D.
How to Apply for a Tax Exemption
Contact your local Board of Assessors for an application form. You must apply each year for an exemption or a deferral. Generally, you can receive only one exemption, so submit the application for the exemption which will give you the greatest benefit. However, since Clause 41A is a deferral of taxes, you may use a Clause 41A deferral in conjunction with a tax exemption for which you qualify.
Applications under Clause 17D must be virtuald with the Board of Assessors on or before December 15 of each year. If the actual (not preliminary) property tax bill is mailed after September 15, you have three months from the date the bill is first mailed in which to apply.
In addition to your local Board of Assessors, your local Council on Aging may be able to help you fill out the forms. Some councils employ tax specialists to provide such assistance.
Joint Ownership
If two or more people own property, each of whom is entitled to a different exemption, each can apply and if the person is qualified, each will be entitled to his/her exemption. Consult you local Board of Assessors.
Visit the Citizen Information Service website for additional details.
Clause 41A Property Tax Deferral
If you are unable to qualify for an exemption under any of the clauses described in previous pages, or if these exemptions do not help you enough in paying your real estate taxes, you might consider applying for a tax deferral under Clause 41A. A deferral permits you to delay payment on property taxes.
If you qualify for a Clause 41A tax deferral, you enter into an agreement with your local assessor to defer payment of all or part of your taxes plus eight percent interest up to fifty percent of your interest in the property valuation.
Taxes in every year may be deferred until you reach a point where the unpaid taxes plus interest due are equal to fifty percent of your interest in the property at full and fair cash value. When that point is reached, although you may no longer defer payment on current and future taxes, the unpaid taxes and interest to date together with interest which will continue to accrue on the unpaid taxes may remain unpaid until the property is sold or until one's death. Upon one's death the deferral may be continued by your surviving spouse, if he/she qualifies, or the taxes may be paid by your heirs or your estate. You can, of course, repay total deferred taxes at any time before then. Upon your death, if your surviving spouse does not continue to defer, or if the property is sold prior to your death, the interest rate goes up to sixteen percent, and the taxes must be paid in order to release the lien that was placed on the property while there were unpaid deferred taxes. If the taxes are not paid within six months of death or sale, the local treasurer may seek to foreclose the lien on the property if the deferred amount remains unpaid.
Eligibility Requirements
Age and Status
You are single, or if married, your spouse is not an owner. You must be 70 years or older by July 1 of the year in which application is made. You and your spouse are joint owners. Either spouse must be 70 years or older by July 1 of the year in which application is made. You, age 70 or older, or you and your spouse, either of whom is 70 years or older by July 1 of the year in which application is made, own property jointly with other person(s). You are a single person who is a joint owner sharing ownership with other person(s). You must be 70 years or older by July 1 of the year in which application is made.
Ownership and Occupancy
Applicant(s) must have owned and occupied as your domicile any real property in Massachusetts (including present property) for five years. Massachusetts must have been your domicile for the preceding ten years.
Real Estate and Personal Property
Not applicable.
Income Eligibility
From all sources in calendar year preceding year in which application is made, not to exceed $20,000. A community may adopt a higher maximum qualifying gross receipts amount but such amount shall not exceed $40,000.
Surviving Spouse Deferral
A surviving spouse inheriting property must have occupied it or other real property for five years. The surviving spouse who otherwise qualifies may choose to continue to defer taxes. However, the total of taxes deferred by both spouses together with interest thereon may not exceed fifty percent of their interest in the property valuation.
Payment of a deceased spouse's deferred taxes shall not be required during the life of a surviving spouse of any age who inherits the property and who enters into a tax deferral and recovery agreement.
If you or your spouse own property jointly with other individuals you may apply for the deferral. The deferred taxes with interest at eight percent in this case are not to exceed one half of the full and fair cash value of the proportion of this property owned by you or you and your spouse.
Clauses 41A
How to Apply for a Tax Deferral
Contact your local Board of Assessors for an application form. You must apply each year for an exemption or deferral. Generally, you can receive only one exemption, so submit the application for the exemption which will provide the greatest benefit. However, since Clause 41A is a deferral of taxes, you may use a Clause 41A deferral in conjunction with an exemption for which you qualify.
Applications under Clause 41A and Clause 41C must be filed with your local Board of Assessors on or before December 15 in each year. If the actual, not preliminary, property tax bill is mailed after September 15, you have three months from the date the bill is first mailed in which to apply.
In addition to your local Board of Assessors, your local Council on Aging may be able to help you fill out the forms. Some councils employ tax specialists to provide such assistance.
Joint Ownership
If two or more people own property each can apply, and if the person is qualified, each will be entitled to his or her exemption. Consult your local Board of Assessors.
Visit he Citizen Information Service website for additional details.
Clause 41C Property Tax Exemption
Benefits
If you qualify under Clause 41C exemption, your assessor will grant you a deduction of $500 from your tax bill. These exemptions provide the greatest benefit to a senior citizen homeowner.
If you do not qualify for one of the Clause 41exemptions, you may be eligible for one of the Clause 17 exemptions. These would provide you with a deduction of $175 from your tax bill.
Eligibility Requirements
Age and Status
You are a single person who is a sole owner or a joint owner who shares ownership with other person(s). You must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought.
You and your spouse are joint owners. Either spouse must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought.
You are a married person who is a sole owner. You must be 70 years or older before the beginning of the fiscal year, July 1, for which an exemption is sought.
Ownership and Occupancy
You must have owned and occupied as principal residence any real property in Massachusetts for five years including ownership and occupancy of present property on July 1 in the year of application. Massachusetts must have been your place of domicile for the preceding ten years. A surviving spouse inheriting the property must have occupied the property for five years.
Real Estate and Personal Property
Total worth may not exceed one of two options.
Option 1 allows a total worth of $17,000 for a single person or $20,000 for a married couple, excluding assessed value of domicile as of July 1 in year of application.
Option 2 allows a total worth of $40,000 for a single person or $45,000 for a married couple, including the assessed value of the domicile. If there is joint ownership with a person not a spouse, the whole estate, real and personal, of each joint tenant or tenant in common must be less than $12,000 for a single person or not exceed $15,000 if married, including the assessed value of the domicile.
Clause 41C
For a single person who is a sole owner or a joint owner who shares ownership with others, total worth should not exceed $28,000 (if married - $30,000), excluding assessed value of domicile as of July 1 in the year of application. Only the portion, if any, which produces income and exceeds two dwelling units must be included.
Income Eligibility
For single person - less than $13,000
For married couple - less than $15,000
You may deduct the minimum annual social security payment* from your gross income receipts if your gross receipts include payments from social security, railroad retirement or a federal, state, county, municipal or district retirement or pension plan. Ordinary business expenses and losses may be deducted from gross income receipts, but not personal or family expenses.
*The minimum annual social security payment rate changes yearly. It is determined by the Department of Revenue and is available from your Board of Assessors.
Joint Ownership
Joint ownership with persons not your spouse. If you or you and your spouse own property jointly with other person(s), you may apply for that portion of the exemption which corresponds to the proportion of the property that you or you and your spouse own. However, unless each joint owner meets the requirements for income and total worth for a single person or married couple, whichever is applicable, no joint owner is eligible.
If you are unable to qualify for an exemption under any of the clauses described in previous pages, or if these exemptions do not help you enough in paying your real |estate taxes, you might consider applying for a tax deferral under Clause 41A.
A deferral permits you to delay payment on property taxes.
If you qualify for a Clause 41A tax deferral, you enter into an agreement with your local assessor to defer payment of all or part of your taxes plus eight percent interest up to fifty percent of your interest in the property valuation.
Taxes in every year may be deferred until you reach a point where the unpaid taxes plus interest due are equal to fifty percent of your interest in the property at full and fair cash value. When that point is reached, although you may no longer defer payment on current and future taxes, the unpaid taxes and interest to date together with interest which will continue to accrue on the unpaid taxes may remain unpaid until the property is sold or until one's death. Upon one's death the deferral may be continued by your surviving spouse, if he/she qualifies, or the taxes may be paid by your heirs or your estate. You can, of course, repay total deferred taxes at any time before then. Upon your death, if your surviving spouse does not continue to defer, or if the property is sold prior to your death, the interest rate goes up to sixteen percent, and the taxes must be paid in order to release the lien that was placed on the property while there were unpaid deferred taxes. If the taxes are not paid within six months of death or sale, the local treasurer may seek to foreclose the lien on the property if the deferred amount remains unpaid.
Age and Status
You are single, or if married, your spouse is not an owner. You must be 65 years or older by July 1 of the year in which application is made. You and your spouse are joint owners. Either spouse must be 65 years or older by July 1 of the year in which application is made. You, age 65 or older, or you and your spouse, either of whom is 65 years or older by July 1 of the year in which application is made, own property jointly with other person(s). You are a single person who is a joint owner sharing ownership with other person(s). You must be 65 years or older by July 1 of the year in which application is made.
Ownership and Occupancy
Applicant(s) must have owned and occupied as your domicile any real property in Massachusetts (including present property) for five years. Massachusetts must have been your domicile for the preceding ten years.
Real Estate and Personal Property
Not applicable.
Income Eligibility
From all sources in calendar year preceding year in which application is made, not to exceed $20,000. A community may adopt a higher maximum qualifying gross receipts amount but such amount shall not exceed $40.000.
A surviving spouse inheriting property must have occupied it or other real property for five years. The surviving spouse who otherwise qualifies may choose to continue to defer taxes. However, the total of taxes deferred by both spouses together with interest thereon may not exceed fifty percent of their interest in the property valuation.
Payment of a deceased spouse's deferred taxes shall not be required during the life of a surviving spouse of any age who inherits the property and who enters into a tax deferral and recovery agreement.
If you or your spouse own property jointly with other individuals you may apply for the deferral. The deferred taxes with interest at eight percent in this case are not to exceed one half of the full and fair cash value of the proportion of this property owned by you or you and your spouse.
Contact your local Board of Assessors for an application form. You must apply each year for an exemption or deferral. Generally, you can receive only one exemption, so submit the application for the exemption which will provide the greatest benefit. However, since Clause 41A is a deferral of taxes, you may use a Clause 41A deferral in conjunction with an exemption for which you qualify.
Applications under Clause 41, Clause 41A, Clause 41B or Clause 41C must be virtuald with your local Board of Assessors on or before December 15 in each year. If the actual, not preliminary, property tax bill is mailed after September 15, you have three months from the date the bill is first mailed in which to apply. In the year of local acceptance of Clause 41C the community allows an additional 45 days from the date of acceptance to apply unless a later date for applying is allowed by another statute.
In addition to your local Board of Assessors, your local Council on Aging may be able to help you fill out the forms. Some councils employ tax specialists to provide such assistance.
Joint Ownership
If two or more people own property each can apply, and if the person is qualified, each will be entitled to his or her exemption. Consult your local Board of Assessors.
Clauses 41C
How to Apply for a Tax Exemption
Contact your local Board of Assessors for an application form. You must apply each year for an exemption or deferral. Generally, you can receive only one exemption, so submit the application for the exemption which will provide the greatest benefit. However, since Clause 41A is a deferral of taxes, you may use a Clause 41A deferral in conjunction with an exemption for which you qualify.
Applications under Clause 41C must be files with your local Board of Assessors on or before December 15 in each year. If the actual, not preliminary, property tax bill is mailed after September 15, you have three months from the date the bill is first mailed in which to apply. In the year of local acceptance of Clause 41C the community allows an additional 45 days from the date of acceptance to apply unless a later date for applying is allowed by another statute.
In addition to your local Board of Assessors, your local Council on Aging may be able to help you fill out the forms. Some councils employ tax specialists to provide such assistance.
Joint Ownership
If two or more people own property each can apply, and if the person is qualified, each will be entitled to his or her exemption. Consult your local Board of Assessors.
Visit the Citizen Information Service website for additional details.
Clause 22C
Clause 22C - $1,500 This exemption is available to veterans who (1) suffered total disability in the line of duty and (2) who received assistance in acquiring “specially adapted housing” which they own and occupy as their domicile, and their spouses or surviving spouses.
If the subject property is greater than a single-family house, only that fraction of $1,500 that corresponds to the part occupied by the veteran or if deceased, the surviving spouse, is allowed.
Visit the Citizen Information Service website for additional details.
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