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Board of Assessors - Home Page BOARD OF ASSESSORS Mary E. Quill, MAA, Deputy Assessor maryq@townofcohasset.org Departmental Hours of Operation: Description: The Town of Cohasset has an assessing staff of three full time employees who handle the daily activities of the department, under the direction of the Board of Assessors. The Board of Assessors is a three member elected board, each member being elected on alternate years. Currently, we have two real estate appraisers on the Board. The current members of the Board of Assessors are: Elsa J. Miller, Chairperson ASSESSING TERMS Abatement: A notice on an approved form to the Board of Assessors that the taxpayer disagrees with the assessment on his/her real or personal property. This must be filed no later than the due date of the 3rd quarter bill. This is usually February 1st. Appellate Tax Board: A quasi-judicial board for taxpayer appeal after a Board of Assessors has made a decision regarding an abatement application. Applications for appeal must be filed within three months from the date of the decision by the Board of Assessors. Appeals may be made with the Commonwealth of Massachusetts, Appellate Tax Board, 100 Cambridge St., Boston, Massachusetts 02202 and can be reached at (617) 727-3100. CPA Community Preservation Act: Surcharge on the actual tax bill of 1.5% applied to real property over and above the first $100,000 of value. Decision: After review of the abatement application, the Board of Assessors makes its decision on whether to grant or deny the application. Once this is done, the property owner has three months to file with the Appellate Tax Board. Neighborhood Designation: This refers to the neighborhood or section of the town in which a property is located. It is the means whereby the assessed value of a property reflects the effect of its location within the town. New Growth: This is the term used to describe the additional Proposition 2 ½ tax revenue raising capacity, which is permitted by reason of the new building construction that takes place within the town. Quarterly Tax Bill: The property tax bill in the Town of Cohasset is issued four times a year as follows:
The third quarter actual tax bill indicates the new assessment and new tax rate for the fiscal year. This bill reflects the calculation of the fiscal year total tax due and the deduction of the first two preliminary tax payments. The remaining tax due is divided in half to represent the remaining third and fourth quarter tax payments. Statutory Exemption: A tax relief provision under Massachusetts General Law for certain qualifying taxpayers: elderly persons, blind persons, disabled veterans, surviving spouse or orphaned minor child, widow or orphaned minor child of a police officer or firefighter, and extreme hardship. Tax Levy: The amount of money that must be raised through taxation to balance the town budget for the year. It is the difference between the actual budget amount and the amount of money raised by all other sources. IMPORTANT DATES FOR COHASSET PROPERTY OWNERS January 1 February 1 March 1 July 1 August 1 October 1 November 1 Late December Mailing of the 3rd quarter actual tax bill, which reflects the new assessment and the new tax rate. Abatement applications are available at the Assessors’ Office. FEE SCHEDULE COPIES OF ASSESSORS’ MAPS ARE AVAILABLE FROM: COHASSET IS LOCATED IN NORFOLK COUNTY
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