Board of Assessors

Departmental Summary

The primary function of the Assessors, according to State Law, is to determine the "full and fair cash value" of real property in the city.  Real property is all residential, commercial and industrial land and buildings within the city limits.  Every three years, the Massachusetts Department of Revenue must certify all real and personal property values, represent full and fair cash as of the assessment date, which is January 1st, before the city is allowed to issue real estate and personal property tax bills. 

The Assessors additional responsibilities include personal property assessments, motor vehicle abatements and personal exemptions.  The Board is responsible for updating the records for any property that has physically changed as a result of building permits being issued and later followed up by site inspections until the project is complete.

The Assessors are not responsible for the mailing of tax bills or collection of taxes; they do, however, grant tax abatements.

Recertification FY2012

The Pittsfield Board of Assessors has released the real estate and personal property assessments for January 1, 2011 Property Abstract.  The assessments are the result of the City wide property revaluation which was completed for Fiscal Year 2012.  State law requires that a comprehensive review of all properties in the City be assessed annually and recertified by the Department of Revenue every three (3) years.  Municipalities are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with law. This program includes, but is not limited to, a review and analysis of existing property values and verification of existing property record information. All properties are revalued in accordance with law and DOR guidelines.

These assessments were finalized by the Pittsfield Board of Assessors, and are pending both preliminary and final review by the State Bureau of Local Assessments.

Quarterly Billing

The assessment date for any fiscal year is January 1st for the previous year.  For example, the assessment date for FY 2013 (July 1, 2012 - June 30, 2013) is January 1, 2012.  The Assessors are mandated to determine the value and the owner of each parcel as of the assessment date.  State Law mandates that the owner (as of the assessment date) must be on each of the four quarterly bills.  New owners must be billed in "a care of" fashion once the Assessors are notified in writing.

The quarterly billing system has been shown in a number of other Massachusetts communities to provide greater certainty in payment due dates for taxpayers, even distribution of income for cities and towns and significant reduction or possible elimination of costly municipal borrowing in anticipations of tax revenue.

Preliminary tax bills are sent each year, when using the quarterly billing system. The bills are sent on or about July 1st.  A quarterly bill does not show value or the tax rate. To calculate the preliminary tax, add 2.5% to the previous years total tax, then divide that number by 4.  The result will then be paid twice and payable in two equal installments.  The 1st quarter issued July 1st will be due August 1st and the 2nd quarter due November 1st. If you received an exemption last year it is automatically deducted from the 1st and 2nd quarterly bills. Tax abatements and new exemptions are not available on this billing.

Actual bills are sent out prior to January 1st.  This bill will show the assessed value of the property, tax rate and total amount of taxes due for the fiscal year and any betterment or liens.  To calculate the actual bill, multiply the assessed value by the applicable tax rate divided by 1,000.  Subtract the two preliminary payments made in August and November and divide the remainder by two.  The result will then be paid twice in two equal installments.  Final filing date for an abatement is on the bill.

Tax Rates

RESIDENTIAL TAX RATES / 000

FY-2012  $16.11
FY-2011  $15.19
FY-2010  $14.20
FY-2009  $13.67
FY-2008  $13.15
FY-2007  $14.25
FY-2006  $15.65
FY-2005  $15.65

COMMERCIAL TAX RATES / 000

FY-2012  $32.85
FY-2011  $30.95
FY-2010  $29.41
FY-2009  $28.88
FY-2008  $28.35
FY-2007  $27.31
FY-2006  $27.66
FY-2005  $25.05

Tax rates are set by the City Council usually in December at a public hearing.  The tax rate determines the total tax liability for a given year.

STAFF

Chairperson:
Paula J. King

ASSESSOR :
Dusty Haas

ASSESSOR: 
Vacant

ACCOUNT CLERK/ASSESSORS:
Kari A. Taraskiewicz

ADMINISTRATIVE ASSISTANT:
Jeanne Lowinski