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1. I’m a new owner. Why did I receive my tax bill in the former owner’s name?

State law requires the Town of Brookline’s Collector’s office to issue tax bills to the owner of record as of the assessment date. For example, the assessment date for all Fiscal Year 2016 tax bills is January 1, 2015. Change of ownership transactions made after that date will be reflected in Fiscal Year 2017 tax bills.

2. How do market conditions affect my assessment?

State law requires that all property be assessed at its full and fair cash value. Your property is assessed based upon the sale prices of similar properties – on or before January 1, 2015 - which are comparable in location, style, age, and condition.

3. What does full and fair cash value mean?

Assessors are required to assess all property at its "full and fair cash value," a term which could also be described as "market value" or "fair market value." Massachusetts General Laws define full and fair cash value as the price an owner willing, but not under compulsion, to sell, ought to receive from one willing but not under compulsion, to buy.

4. What is a Residential Exemption?

The Town of Brookline offers a residential exemption that is adopted yearly by the Board of Selectmen. It is only granted to one property that serves as a property owner's principal residence of the taxpayer as used for Federal and State income tax reporting.

To be eligible, the owner must occupy the property as their principal residence on January 1 preceding the fiscal year for which they are applying. A fiscal year runs from July 1st to the following June 30th. For more information contact the contact the Assessor's office at 617-730-2060 or visit the Residential Exemptions page.

5. How do you determine market value?

The definition of market value as noted by the International Association of Assessing Officers (IAAO) is as follows: "Market value is the most probable price expressed in terms of money that a property would bring if exposed for sale in the open market in an arm's length transaction between a willing seller and a willing buyer both of whom are knowledgeable concerning all the uses to which the property is adapted and for which it is capable of being used." An "arm's length transaction" would be a sale between 2 unrelated parties both seeking to maximize their position from the transaction.

To determine fair market value, actual sales are used. The sales considered are those which occurred 12 months prior to the January 1 assessment date and 6 months after the January 1 date, trended back to January 1.

All arms-length sales are considered bearing in mind that all buyers and sellers are not knowledgeable and that the market is imperfect in that regard. For this reason, one individual sale is not used to determine "market value." In reviewing and researching 18 months of sales, the assessor is able to estimate the approximate price a willing buyer might pay for a property on January 1.

6. I purchased my property in calendar year 2015. When do I qualify for a residential exemption?

For Fiscal Year 2016, you must have owned and occupied the property on January 1, 2015 to qualify for the exemption. If you acquired the property after January 1, 2015, you may be eligible in Fiscal Year 2017.

7. What is a Statutory Exemption?

A Statutory Exemption reduces a portion of the taxes assessed on a parcel of property. You may not receive more than one personal exemption. However, if you qualify for two or more exemptions, you will receive the exemption that saves you the most money. You may be entitled to a Statutory Exemption for a number of qualifying reasons. For more information contact the Assessor’s office at 617-730-2060 or Tax Assistance Programs.

8. When are real property tax bills mailed and payments due?

The Town of Brookline employs a Quarterly tax billing system. Tax bills are mailed four times a year:

1st Quarter - July 1st
2nd Quarter - October 1st
3rd Quarter - January 1st
4th quarter - April 1st.

The bills are sent thirty (30) days prior to the dates they are due. The quarterly tax payments are due thirty days from the date the tax bill is issued on the following dates:

August 1st
November 1st
February 1st
May 1st

NOTE: If the 1st of the month falls on a weekend or Federal Holiday, taxes and abatement applications are due the first business day immediately following the 1st.

9. I live in Chestnut Hill, why haven't I received my motor vehicle excise bill?

To ensure that you receive an excise bill from the Town of Brookline, it is strongly recommended when registering your vehicle that you DO NOT LIST CHESTNUT HILL as the place of garaging. Chestnut Hill is a Post Office address that includes parts of Boston, Newton, and Brookline. Brookline zip codes are 02445, 02446, and 02467. DO NOT IGNORE AN EXCISE BILL. Even if you think it is incorrect, failure to pay or properly apply for an abatement will prevent you from renewing your driver’s license or motor vehicle registration with the Massachusetts Registry of Motor Vehicles.

10. What is a Tax Classification Hearing?

The FY 2015 Tax Classification Hearing was held by the Board of Selectmen on Tuesday, December 2, 2014 at 7:30 PM in the Selectmen's Hearing Room. The hearing is held pursuant to the requirements of General Laws Chapter 40, Section 56 and is held annually prior to a vote on the matter of shifting the tax levy between the major classes of property and determining the percentages of the levy to be taken by each class. The selectmen will also consider the adoption of certain class exemptions, including the residential exemption. The Board of Assessors will make a presentation at the beginning of the hearing.

11. How do I change my address for my Motor Vehicle Excise Tax?

Change of addresses are done through the Massachusetts Registry of Motor Vehicles. When you change the address for your vehicle registration plates, the Massachusetts Registry of Motor Vehicles will send that information to our office and our files will be changed. You can change the address here at the Massachusetts Registry of Motor Vehicles.

12. What is the difference between Real and Personal Property?

Real Estate Property
There is a physical distinction to be made to determine whether property is real or personal. Real estate is the physical land and appurtenances including structures affixed thereto in addition to the interests, benefits and rights inherent in the ownership of physical real property known as the bundle of rights.

Personal Property
Personal property is generally those items not permanently affixed to real estate. Personal property is movable and can be removed without serious damage either to the real estate or to the item being removed. The 3 categories of taxable personal properties are:

Business and professional furnishings
Household furnishings, in property other than the principal residence
Personal property of public utilities

13. What is a Revaluation and why is it necessary?

Assessors in every city and town are responsible for developing a revaluation program to completely analyze and revalue all property within its borders every 3 years. In the 2 interim years between reevaluations, the assessor will adjust values in response to significant changes in the real estate market. Revaluations are required under Massachusetts law and are regulated by the Massachusetts Department of Revenue's Bureau of Local Assessment. The rationale for revaluation and interim year adjustments is to always maintain property at fair market or fair cash value to ensure equity for all classes of property.