Information for
Frequently Asked Questions
Frequently Asked Questions
Supplemental Real Estate Bills Info
The legislation for “Supplemental Tax Assessment on New Construction” (MGL Ch. 59, S2D) is state law and required in Swansea unless the town votes to decline the option at town meeting. The legislation allows the town to make a pro rata tax assessment on the value of certain improvements to real estate made after the June 30th assessment date.
If there has been an increase in building value (excludes land) of more than 50% a supplemental bill must be issued for the difference in taxable value, pro-rated to the end of the fiscal year, which is June 30th. The additional taxable value is the amount on which the per diem is calculated.
Therefore, you are billed pro-rated per day from the date of your certificate of occupancy.
If you have any questions, please contact the Assessor’s office.
The legislation for “Supplemental Tax Assessment on New Construction” (MGL Ch. 59, S2D) is state law and required in Swansea unless the town votes to decline the option at town meeting. The legislation allows the town to make a pro rata tax assessment on the value of certain improvements to real estate made after the June 30th assessment date.
If there has been an increase in building value (excludes land) of more than 50% a supplemental bill must be issued for the difference in taxable value, pro-rated to the end of the fiscal year, which is June 30th. The additional taxable value is the amount on which the per diem is calculated.
Therefore, you are billed pro-rated per day from the date of your certificate of occupancy.
If you have any questions, please contact the Assessor’s office.
When you sell your boat, you may be entitled to receive an abatement. In order to apply for a Motor Vessel Excise Tax Abatement, the Assessors will require proof that you disposed of the boat. Also your boat registration MS# should be canceled with the MA Environmental Police Registration & Titling Bureau.
If any of the following apply:
If any of the following apply:
- You Traded or Sold Your Boat: You’ll want to provide the assessors with a copy of the dealer’s invoice showing the trade-in; or if a private sale, a copy of the bill of sale.
- You Registered your Boat in Another State: You’ll want to provide the assessors with a copy of the Out of State Registration.
You may be entitled to receive a motor vehicle abatement on your auto excise. In order to apply for a Motor Vehicle Excise Tax Abatement, first wait until you receive the bill, then contact our office. At that time the Assessors will require proof from you that you disposed of the motor vehicle (or trailer) and the registration plate.
Following is a list of various reasons that would entitle you to an abatement. In order for an abatement to be granted, you must provide the Assessor's Office with a copy of your Plate Return Receipt or new Registration from the Registry of Motor Vehicles AND
You Traded or Sold the Vehicle: Provide the name and address of the party who purchased the vehicle.
The Vehicle was Junked or Repossessed: Provide a copy of the junkyard receipt or letter from the finance company stating when the vehicle was taken.
The Vehicle is a Total Loss: Provide a letter from your insurance company showing the date.
The Vehicle was Stolen: Provide a letter from your insurance company showing the date of settlement or a police report.
The Vehicle was Registered in Another State: Provide a copy of the Out of State Registration.
The Vehicle was Registered in Another Town in Massachusetts: Your excise tax is due in the city or town in which your vehicle is primarily garaged on January 1st. If you moved prior to January 1st, provide a copy of your current registration showing your new address. It is helpful if you provide the Assessors with a copy of the Plate Return Receipt from the Registry of Motor Vehicles; or if the plate was transferred to another vehicle, a copy of the new registration.
You may wish to note, that:
Excise tax. If you are still in possession of the vehicle, you owe the tax through the end of the calendar year.
Some further notes:
Following is a list of various reasons that would entitle you to an abatement. In order for an abatement to be granted, you must provide the Assessor's Office with a copy of your Plate Return Receipt or new Registration from the Registry of Motor Vehicles AND
You Traded or Sold the Vehicle: Provide the name and address of the party who purchased the vehicle.
The Vehicle was Junked or Repossessed: Provide a copy of the junkyard receipt or letter from the finance company stating when the vehicle was taken.
The Vehicle is a Total Loss: Provide a letter from your insurance company showing the date.
The Vehicle was Stolen: Provide a letter from your insurance company showing the date of settlement or a police report.
The Vehicle was Registered in Another State: Provide a copy of the Out of State Registration.
The Vehicle was Registered in Another Town in Massachusetts: Your excise tax is due in the city or town in which your vehicle is primarily garaged on January 1st. If you moved prior to January 1st, provide a copy of your current registration showing your new address. It is helpful if you provide the Assessors with a copy of the Plate Return Receipt from the Registry of Motor Vehicles; or if the plate was transferred to another vehicle, a copy of the new registration.
You may wish to note, that:
- The minimum motor vehicle excise tax shall be $5.00;
- No abatement shall reduce the motor vehicle excise tax to less than $5.00;
- No abatement shall be issued on a motor vehicle excise tax bill for less than $5.00;
- No abatement shall be granted on a registration that is cancelled in the month of December; and
- Cancellation of license plate alone does not warrant an abatement of motor vehicle
Excise tax. If you are still in possession of the vehicle, you owe the tax through the end of the calendar year.
Some further notes:
- All vehicles registered as of January 1st will receive a tax bill from the community in which your vehicle is garaged. You determine this at the time you register your vehicle.
- If you move during the year to another city or town, it is the taxpayer’s responsibility to change his/her mailing address and vehicle’s place of garaging with the Registry of Motor Vehicles prior to January 1st, so that your future tax bills reach you at your new address.
- To cancel the registration on any motor vehicle, the plates must be returned to the Registry of Motor Vehicles. If lost or stolen, you must contact the Registry of Motor Vehicles at (617) 351-9380.
- Filing for an abatement does not remove the taxpayer’s obligation from paying the taxes. To avoid charges and penalties, you should pay your tax and then file for your abatement. A refund will follow, if granted.
This often confuses new owners, but Chapter 59, Section 11, of the Massachusetts General Law reads, “Taxes on real estate shall be assessed, in the town where it lies, to the person who is the owner on January first...............” ”
The tax bill will carry the January first owner(s) name throughout the entire subsequent fiscal year. The former owners’ name will be replaced by the new owner(s) name once the fiscal year has run its cycle.
The tax bill will carry the January first owner(s) name throughout the entire subsequent fiscal year. The former owners’ name will be replaced by the new owner(s) name once the fiscal year has run its cycle.
In order to change a name or trustee’s name on a real estate tax bill, the Assessor’s Office must receive a copy of a recorded deed or newly recorded trustee document filed at the Bristol County Registry of Deeds or Land Court.
In order to remove a decedent’s name from a real estate tax bill, the Assessor’s Office requires a recorded copy of a Death Certificate or Inheritance Tax Release of Lien. The process of probating a will often times take years. The Assessor’s Office will make the change once the probate has been finalized. If you feel a probate has been completed and the Assessor’s Office has not changed the title, please contact the Assessor’s Office.
In the event your name has changed, please provide the Assessor’s Office with the appropriately recorded document(s) from the Registry of Deeds or Land Court.
In order to remove a decedent’s name from a real estate tax bill, the Assessor’s Office requires a recorded copy of a Death Certificate or Inheritance Tax Release of Lien. The process of probating a will often times take years. The Assessor’s Office will make the change once the probate has been finalized. If you feel a probate has been completed and the Assessor’s Office has not changed the title, please contact the Assessor’s Office.
In the event your name has changed, please provide the Assessor’s Office with the appropriately recorded document(s) from the Registry of Deeds or Land Court.
The full assessment history is available on this page: Property Database Follow the appropriate instructions;
Come into our office during normal business hours;
Send your request to our office and include a self-addressed, stamped envelope. Our mailing address is: Swansea Assessing Division,81 Main Street, Swansea, MA 02777;
Come into our office during normal business hours;
Send your request to our office and include a self-addressed, stamped envelope. Our mailing address is: Swansea Assessing Division,81 Main Street, Swansea, MA 02777;
The Massachusetts Department of Revenue ((DOR) audits the assessors every third year. The purpose of the audit is to verify that the assessors are using correct mass appraisal methodology and its values reflect the “full and fair market value” of all property. When the DOR is satisfied that the assessor’s methodology is correct and its values reflect full and fair market value of all property it certifies the values as being accurate and the community is allowed to issue tax bills.
Although the DOR certifies the assessments every three years, general law states that assessments should represent the fair market value of all property every year. Accordingly the assessors began a policy of making annual revisions of their assessments starting in FY 2005. The methodology and standards used to make these adjustments are the same as those used for the three year recertification audit.
Assessments must correctly reflect the value of property on January 1 of each year. Rising market values of real estate in the town will be reflected by generally rising assessments. Real estate values are in a constant state of flux. The relative values of properties do not all change at the same rate. For instance waterfront properties generally react differently in the market than non-waterfront properties. Changes of individual assessments reflect the changes in the real estate market.
Although the DOR certifies the assessments every three years, general law states that assessments should represent the fair market value of all property every year. Accordingly the assessors began a policy of making annual revisions of their assessments starting in FY 2005. The methodology and standards used to make these adjustments are the same as those used for the three year recertification audit.
Assessments must correctly reflect the value of property on January 1 of each year. Rising market values of real estate in the town will be reflected by generally rising assessments. Real estate values are in a constant state of flux. The relative values of properties do not all change at the same rate. For instance waterfront properties generally react differently in the market than non-waterfront properties. Changes of individual assessments reflect the changes in the real estate market.