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Updated: October 2011
Welcome to the Assessors Department Nahant Property Assessment Data For 2012 Annual adjustments to the FY2012 Assessments is complete and reflect changes in the tax base due to construction, alterations, and market conditions, in accordance with the requirements of Massachusetts General Laws, Chapter 40, section 56 and Chapter 58, sections1, 1A, and 3. You may visit the DOR’s Website at www.mass.gov and this website for further details including information and forms for abatements and exemptions. Abatement and Exemption Forms are located in plastic virtual holders in front of the Assessors door at the Town Hall. You can also download the forms from the Department of Revenue’s website. How To Get Property Sales/Value Information For Abatements (Added: October 2009)
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. 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 For the purpose of computing excise tax, the State offers the following guidelines:
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 Assessment Data FY' 2011 Assessment Update: August 19, 2010 DOR Gives FINAL Certification to the Nahant Board of Assessors for Fiscal Year 2011 Real Estate and Personal Assessments On July 16, 2010 the Department of Revenue (DOR) informed the Nahant Board of Assessors that they were granted preliminary certification. A Public Disclosure period was open for a minimum of 10 days. During this time period, many taxpayers questioned their assessment and verified the information listed on their property record card. The intent of this period is to correct any glaring errors in the proposed assessments that come from factual or methodological mistakes. As always, the taxpayer will still have the right to challenge their new assessment after the tax bill is issued in October, by filing an overvaluation application. Lastly, the Board of Assessors met with the Board of Selectmen to hold the TAX CLASSIFICATION HEARING for the purpose of allocating the burden taxes. The Selectmen voted not to grant any exemptions and did not shift any burden of taxation from one class of property to another ie. from residential to commercial. The tax rate was approved by the DOR. 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.
Access To Your Information: How To Get Property Sales/Value Information For Abatements (Added: October 2009) Personal Property Information
If your have any questions please contact the Assessors Office at Town Hall. Personal Property Assessment FAQ
Tax Abatement Information
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 below.
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.
Clause 17D Property Tax Exemption Benefits *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. Ownership and Occupancy How to Apply for a Tax Exemption 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. The information above is edited from the Citizen
Information Service website. 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 Ownership and Occupancy Surviving Spouse Deferral 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. 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. The information above is edited from the Citizen
Information Service website. Clause 41C Property Tax Exemption Benefits Eligibility Requirements Real Estate and Personal Property 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 *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. 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. 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. Ownership and Occupancy 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. 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. The information above is edited from the Citizen
Information Service website. Other Tax Internet Links and Resources
Acrobat (PDF) Software
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