Assessor

The Board of Assessors is a three member elected board, each of whom serves for a three year term. Within two years of being elected, a new member is required to attend a basic training course presented by the Department of Revenue and pass an examination. (830 CMR 58.31.1) The Board is responsible for appointing the Town Assessor, who is the chief administrator of the office.

The Board of Assessors is responsible for determining the fair cash valuation of all real estate and personal property within the town.  As an integral part of the Town’s financial management team, it is charged with setting the tax rate and assessing all property taxes, which are the major source of revenue for the town.  Administering motor vehicle and boat excise taxes is also a responsibility of the Board of Assessors.  The Board has a significant role in the collection of special assessments and betterments as well. The Board of Assessors are charged with the disposition of all abatement and exemption applications.

Contacting the Assessor

Office Hours:
Monday: 9am to 5pm
Tuesday and Wednesday: 9am to 12pm
Thursday and Friday: closed

Computer Terminal Hours:
*Public access to Property Record card information
Monday-Friday: 9am to 5pm

Office Location: Dover Town House, 2nd Floor

Phone: (508) 785-0032 ext.241
Fax: (508) 785-8134

Mailing Address:
Assessor
P.O. Box 250
Dover, MA 02030

Position Employee Email
Town Assessor Karen MacTavish assessor@doverma.org
Assessor’s Clerk open clerk@doverma.org

Board of Assessors Members

Position Member Term Expires
Member Caroline M. White 2013
Member Charles W. Long 2012
Chair Caroline B. Akins 2011

Meetings

Wednesdays, 5:00 pm at the Assessors Office on an as needed basis. Check the Town Calendar for meeting dates and times. Review the Board of Assessors’s meeting minutes for a record of their meetings.

Dover Town Code Description of Responsibilities

Dover Town Code
There shall be a three-member Board of Assessors elected on a rotating basis of one member each year for a three-year term in accordance with M.G.L. ch. 41, § 24. The Board of Assessors’ duties and authority shall include, but shall not be limited to, those specified in M.G.L. ch. 58 and ch. 59 and as specified in local options voted by Town Meeting. The Board of Assessors shall annually appoint a Town Assessor whose duties and authority shall include, but shall not be limited to, those specified in M.G.L. ch. 41, §§ 25A, 28.

Frequently Asked Questions

What are property taxes and how is the amount determined?
Real Estate and Personal Property taxes are a source of revenue for all cities and towns in the Commonwealth of Massachusetts. They are assessed for a fiscal year, which runs from July 1st of one year to June 30th of the succeeding year. The tax rate is determined by dividing the net appropriations raised at town meeting by the taxable valuation of the town. This rate is defined on a per thousand dollar basis and is then multiplied by the assessed full and fair valuation of property.

Voters in Dover chose to issue tax bills four times a year. The first two payments (Preliminary Bills), which are due on August first and November first, reflect one quarter of the net taxes paid in the previous fiscal year and, by statute, may be increased by 2 1/2% annually. In November, property valuations are finalized and the tax rate is calculated. The final two payments (Actual Bills) are determined by subtracting the preliminary payments from the total taxes and diving by two. These bills are due on February first and May first.

I purchased my house on January 10, 2000. I just received a bill due on February 1, 2001 in the name of the previous owner. After a whole year, why isn’t this bill in my name?
The assessment date for ownership is January first, which is six months prior to the start of a new fiscal year. In your case, the property was assessed to the owner of record on January 1, 2000. That assessment date applies for all of FY 2001, and the ownership may not be changed until January 1, 2001, which will affect bills issued for FY 2002.

As a courtesy, the Tax Collector has historically sent a copy of the bill to the new owner. Unfortunately, it takes about six weeks for the Assessors to be notified by the Norfolk County Registry of Deeds of a conveyance. If your deed was sent to the Assessors after the bills were issued, it is likely that you did not receive a copy of the bill currently due. Usually attorneys will remind you of the impending tax bill at the closing of the property, or your mortgage lender will escrow the amount needed for the next payment and take responsibility for making it.

How did you determine the value of my home? Why is the assessment less than what I paid for the property?
All property is assessed on the basis of its full and fair market value as of January first. Data related to the sale of property is gathered, analyzed, and then applied to our database to estimate the market value. The process of determining assessed value is the same as an appraiser would utilize for a fee appraisal, although the Assessors must also ensure that assessments are uniform among all the properties in town.

Because our assessment date is January first, sales used to estimate the fair market value of property must have occurred in the prior calendar year. Even if assessments are updated on an annual basis, by the time the May bill is mailed, sales used in the valuation process could be as much as a year old. In some instances, the factors in our database that describe the property are incorrect. This can result from human error, the lack of an interior inspection, or renovation work undertaken without the issuance of a building permit.

I think my home is assessed for more than it’s worth – what should I do?
Once the actual tax bills have been issued in December, a property owner may submit an application for abatement to the Board of Assessors. This application must be filed by the statutory deadline of February first and should include all the reasons the property owner feels the value is incorrect. A recent appraisal or information concerning other similar properties that are assessed lower than the property in question may also be included. The Assessor will review the application and make a visit to the property to measure and inspect the building or view the land. If an abatement is granted, it will be applied to the May first bill or, in cases where the taxes are paid in full, a refund will be issued. If a property owner is not satisfied with the Assessors’ decision, he or she may appeal the determination at the Appellate Tax Board in Boston.

I am having financial problems. Is there any way I can reduce the taxes I pay on my property?
Personal “exemptions” authorized by the Massachusetts General Laws may provide property tax relief for certain individuals. There are several types of exemption, including those which apply to the legally blind, veterans who have become disabled as the result of wartime service and have a disability rating of at least 10% surviving spouses, minors whose parent is deceased, persons over 70 years of age, or, in extreme cases, individuals who are aged, infirm and impoverished. The qualification date for all exemptions is July first, and each exemption has its own specific requirements. For information on an individual basis, a property owner should contact the Assessors. Personal or financial data submitted for the purpose of applying for an exemption is not a public record.

What about excise tax? I sold my car a few months ago, and even though I paid the excise tax on that car, I received another bill on my new car. Can’t you apply the payment on the old car to the new car?
Motor vehicle excise tax is assessed on a calendar year basis on all vehicles and trailers registered in the Commonwealth of Massachusetts, unless they are exempted under the provision of Chapter 60A of the Massachusetts General Laws. The rate of taxation is $25.00 per thousand dollars of valuation, and the value is based on the manufacturer’s list price when the vehicle was new. The list price is depreciated annually by a statutory percentage, until the vehicle or trailer reaches five years of age. At that time, the valuation will have reached 10% of the list price. As long as the vehicle is registered, the valuation will remain at 10% despite the condition or utility of the vehicle. Excise tax is apportioned on a monthly basis on vehicles registered after January first or disposed of before the end of the year.

When a vehicle is overvalued or sold, traded in, or moved out of state, an abatement application must be filed with the Board of Assessors so a refund can be generated. The disposition of the vehicle and the disposition of the registration must be documented before an abatement can be processed in the case of a sale, trade-in or a move out of state. The manufacturer’s list price must be documented in cases of overvaluation.

The excise tax paid on one vehicle cannot be transferred to another vehicle.

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