The Assessors' Department is responsible for assessing and maintaining the property valuation records within the Town of Pembroke, but they are also responsible for other aspects of the town revenue oversight. They strive to educate citizens about available exemption programs and to monitor excise taxes. But their primary responsibility is to assess all real and personal property within Pembroke at its fair cash value. The tax rate, of concern to all homeowners, is calculated differently than the average citizen would think.
Meet Jeanne M. Gigliotti, Chief Assessor for the Town of Pembroke. Jeanne started working in the Assessors' office as a college intern, measuring the exterior of houses in town. She enjoyed it so much, she returned the following year and started doing interior inspection. In her words, "fast forward thirty-something years", and she is in charge of the office. While her background is in electrical engineering, this is the work she loves. "I started at out the bottom rung, I mean the bottom rung and worked my way up to Chief Assessor."
Inspections are mandated by the Department of Revenue (DOR), as they are the key ingredient to accurate information and, therefore, assessments. Inspections are conducted on all properties, real estate and personal property, in Pembroke on a routine basis. While some towns contract out the real estate inspection process, Gigliotti feels strongly that the process should be kept "in house", and that "it is great for Pembroke because we have a pulse on all the homes in town." This adds a layer of consistency because when her staff go to a property, they have the same opinion on things such as quality of construction, and they are familiar with the properties in town.
Pembroke revises their assessments every year, using a system called "mass appraisal". This is "the standardized procedures for collecting data and appraising property to ensure that all properties within a municipality are valued uniformly and equitably" (taken from the MA Division of Local Services website). This idea of uniformity and equity is central to the way the Assessors' office comes to its figures, but each property needs to be adjusted to recognize certain components. Categories of house style (such as ranch, colonial or Cape) are evaluated together, neighborhood type and other adjustments are considered, such as number of bathrooms, flooring materials in the home, whether there are improvements such as a finished basement, and the age and type of heating system. This process is used in conjunction with similar local real estate sales from the previous year, and assessments are adjusted yearly based on the sales market. These variables come together to reach the final property valuation. Although assessments are approved by the MA Department of Revenue annually, the DOR also conducts a more in-depth review of the data collection and calculation standards every five years. This is a rigorous and detailed process, something the Assessor prepares for during the entire five-year cycle.
How do your property values affect the Town tax rate? In short, they will affect them, but not as directly as you might think. Many citizens assume that if the property assessments go down, so will their taxes. The relationship is more complicated than that. First, some terms to understand.
The tax levy is the total amount the town collects in the year from personal and real estate taxes. The tax levy changes yearly based on what has been
approved at town meeting. The town is allowed to increase the tax levy by 2.5% over the previous year and is also allowed to add in new growth (such as new development, additions or renovations) to reach the total for the year; that is the tax levy limit. The town cannot go above this amount each year unless there is a Prop 2 1/2 override. For example, if an annual budget requires $50 million dollars, and there is annual funding of $45 million, the town must either cut the budget, or propose an override that would allow the town to exceed its tax levy limit (of $45 million), if the voters approve.
When the town budget is set for the fiscal year, it goes before Town Meeting and the voters decide whether to approve or reject the line items for each department. Once the budget is voted, the Town knows what it needs to raise in taxes for the coming year. Any income, such as water revenue, trash revenue, state aid, or other income sources, can be deducted from that bottom line, and what is left is the amount the tax levy must cover. This the number used to calculate the tax rate for the fiscal year.
One last word on Prop 2 1/2. There is a difference between an override and a debt exclusion. Both of these terms will come up at Town meeting, but the impact on property owners is very different. A debt exclusion is a temporary increase in property taxes due to a loan or funding that is finite, such as the building of the new Safety Building, or the purchase of a new fire truck. Prop 2 1/2 would be requested for a permanent expense, such as an increase in employee positions.
Another responsibility of the Assessors' office is to monitor excise bills. The
Registry of Motor Vehicles sends the tax information to the Assessor, who
then commits the amount to be collected to the Collector's office. Excise tax covers autos, motorcycles, campers, any vehicle you would register with the RMV. Any changes or updates to ownership or status must be changed at the RMV, the Assessor does not have the authority to update any information. The same is true for any ownership issue for properties; any information must be changed through the Plymouth County Registry of Deeds.
The Assessors' office also works to offer information on programs designed to help individuals who may be eligible for exemptions or deferrals. Gigliotti is passionate about this topic. "We can't get the word out enough about this (program)." There are currently four types of exemptions available on the basis of age, asset and income eligibility (these amounts are state mandated), as well as for property owners who are blind, disabled veterans, and surviving spouses. If eligible, this will mean a reduction in your real estate taxes. Deferrals are available for those over 65, who meet certain income requirements and are struggling to pay their property taxes. There are deadlines associated with each of these programs and the Assessors' office would like all town residents who are eligible to take advantage of them.
Please see the information below for more details, and if you have any questions about this program or need any information, The Assessors' office is happy to help. Please contact the Assessors' office at (781)- 293-2393, or email: nlydic@townofpembrokemass.org.
