Frequently Asked Questions
Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.
Motor Vehicle Excise
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Motor Vehicle Excise
Anyone with Massachusetts license plates.
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Motor Vehicle Excise
The rate is $25 on the thousand. This is the standard rate for the entire Commonwealth.
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Motor Vehicle Excise
Based on valuation rates set by the state, vehicles are valued as follows:
- 50% of manufacturer's list price in the year preceding the designated year of manufacture (brand new car released before model year)
- 90% of manufacturer's list price (1st year)
- 60% of manufacturer's list price (2nd year)
- 40% of manufacturer's list price (3rd year)
- 25% of manufacturer's list price (4th year)
- 10% of manufacturer's list price (5th year)
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Motor Vehicle Excise
Once the value of the vehicle is determined, an excise at the rate of $25 per thousand is assessed. Excise taxes are assessed annually on a calendar year basis by the assessors of the city or town in which the vehicle is garaged as of January 1st. If the motor vehicle is registered after January 31, it is taxed for the period extending from the first day of the month in which it is registered to the end of the calendar year. For example, if a vehicle is registered on April 30, it will be taxable as of April 1, for the nine months of the year (April through December) and the excise due therefore, will be 9/12 of the full excise. In no event shall the excise be assessed for less than $5 nor shall an abatement or refund under Section 1 of Chapter 60A reduce an excise to less than $5.
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Motor Vehicle Excise
You may qualify for an abatement when:
- A vehicle is sold, traded, or junked
- A vehicle is totaled
- A vehicle is stolen
- A registrant moves to another city or town within Massachusetts prior to January 1st of the taxing year
- A registrant moves out of state, cancels their MA registration, and registers in another state prior to December 1st
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Motor Vehicle Excise
If an owner of a motor vehicle thinks that he/she is entitled to an adjustment of his/her excise bill, it is strongly recommended that he/she pay the bill in full and contact the Assessing Department for an application for abatement. You can print out a Motor Vehicle Abatement Form from this site. Follow the directions on the form and send it to the Assessing Department. NOTE: on unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted. The Assessing Department must receive applications for abatement by December 31 of the year following the year of the tax. If the bill is mailed after December 1 of the year following the tax year, application must be made on or before the 30th day from the date of issue or the date of mailing, whichever is later. Abatements can be handled through the mail. However, the bill should be paid as assessed and a refund will follow if the abatement is granted.
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Motor Vehicle Excise
You will need the following items:
- Sold, Traded, or Junked: Bill of sale and either a plate return receipt or new registration if plates were transferred.
- Stolen, or Total Loss: Insurance Company Settlement letter and C-19 form (affidavit of Lost/Stolen plate form Registry of Motor Vehicles).
- Moved to another city or town in MA prior to January 1st of the taxing year: Proof that vehicle was garaged and insured in another MA city or town, i.e. copy of the Coverage Selections Page from insurance company.
- Moved to another state or country: Dated copy of original registration from the new state or country and either a plate return receipt or a C-19 form from the Registry of Motor Vehicles.
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Motor Vehicle Excise
Abatements are pro-rated monthly. The abatement amount is calculated from the registration cancellation date to December 31st of the tax year. For example, if the tax bill was issued for the whole year and the plate was cancelled in the month of February, you would be due an abatement for 10 months or 10/12ths of the original tax. The minimum abatement amount is $5.
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Motor Vehicle Excise
M.G.L. Chapter 60A, Section 1 provides excise tax exemptions for vehicles owned by certain disabled individuals and veterans, ex-prisoners of war and their surviving spouses and certain charitable organizations. For ex-prisoners of war and their unmarried surviving spouses, the law allowing the exemption for the motor vehicle excise must be accepted by the city or town to be applicable. Those listed here qualify for an exemption.
Blind:
- Permanent impairment of vision in both eyes.
- Must own and register for their own personal use.
- Must submit either a certificate from the Division of the Blind or a physician's letter.
Disabled:
- Must suffer either the loss of or the permanent loss of use of both arms or both legs.
- A letter from physician must be submitted.
- If exemption is sought due to loss of use of limbs, the letter must state that it is a permanent loss.
- Vehicle must be owned and registered by handicapped person.
Note: A disabled person who owns a vehicle jointly satisfies the ownership requirement for a full exemption. However, only one vehicle will be exempted per year.
Veterans:
- Must suffer either the loss of or the permanent loss of use of one foot, one hand, one eye or permanent impairment of vision in both eyes.
- A certificate from the Veterans' Administration must be furnished.
- The vehicle must be owned and registered in the name of the veteran.
Prisoner of War:
- Any U.S. Military former Prisoner of War who registers a vehicle with a P.O.W. license plate.
Non-Domiciliary Servicemen:
- Servicemen assigned to Massachusetts by the Armed Forces.
- Vehicle must be registered in his/her name.
- Must submit a letter from either a commanding or personnel officer stating that he/she is a non-domiciliary assigned to Massachusetts.
- Must be assigned here at the time of registration.
Please contact the Assessing Department at 781-767-4315 for further details on eligibility.
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Motor Vehicle Excise
You must file by December 31st of the following year. If your tax bill is issued after December 1st of the following year, you have thirty days from the date of issue of your bill to file an application.
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Motor Vehicle Excise
You can file either in person at the Assessor's Office or through the mail, 50 North Franklin Street, Holbrook, MA 02343. Please visit the Assessor's page where you can download the abatement form.
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Motor Vehicle Excise
Payment of the motor vehicle excise is due within 30 days from the date the excise bill is issued. A person who does not receive a bill is still liable for the excise plus any interest charges accrued. Therefore, it is important to keep the Registry, the Town of Holbrook, and the post office informed of a current name and address so that excise bills can be delivered promptly. All owners of motor vehicles must pay an excise tax. Therefore, it is the responsibility of the owner to contact the Treasurer's Office if you have not received a bill.
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Motor Vehicle Excise
If an excise is not paid within 30 days from the issue date, the local tax collector sends a demand. The charge for the demand is $25. Interest accrues on the overdue bill from the day after the due date until the date of payment at an annual rate of 12%. If the demand is not answered within 14 days, the collector may issue a warrant to the deputy tax collector or an appointed agent.
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Motor Vehicle Excise
If the service warrant demanding final payment is ignored, the collector may then notify the Registry of Motor Vehicles of such non-payment, including all accrued interest and penalty fees. The Registry may then mark the individual's registration preventing the renewal of the motor vehicle registration and the owner's driver's license until such time as the Registry is notified that full and final payment has been made to the city or town. This payment shall include a $20 release fee as final settlement of the delinquent excise. Once the bill had been paid, the municipality will give the motorist a receipt so he or she can return to the Registry to re-register his/her vehicle. Although the local tax collectors do notify the Registry that the matter is resolved, it is strongly advised to retain the certified receipt of payment for presentation to the Registry of Motor Vehicles. Cities and towns relay computerized notification that excise bills have been paid only periodically to the Registry. Local tax collectors, in effect, have up to six years to notify the Registry of non-payment. Under the excise tax law, tax collectors have six years from the issue date of a bill to notify the Registry of non-payment by a driver (M.G.L. Chapter 60A, Section 2A), unless the tax record shows a history of non-payment. However, under the Registry's own policy, this notification time has been reduced to just two years. If the record does show a history of delinquency, the tax collectors can electronically mark the driver's record and institute proceedings to collect for as many years back (beyond six years, in other words) as necessary and notify the Registry. The Registry, in turn, reviews each notification beyond two years individually. If a taxpayer has had a good history of payment and suddenly receives a bill dating back more than six years, the assessors will assign a tax collector to collect the bill; the tax collector, in turn, will attempt to collect and assess late fees and penalties, as is required by law, if applicable. However, the collector can no longer mark the driver's record for non-payment since the Registry only allows two years for notification from the issue date of the bill. Thus, the taxpayer's ability to renew the license, in this instance, is not hampered; but the bill must still be resolved with the local tax collector.
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Motor Vehicle Excise
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current year, they should notify the Assessing Department at 781-767-4315 of their new address, provide them with a copy of the following documentation: the date of move; proof of garaging as of January 1, of the billing year and a copy of the Insurance Policy (Cover Selection Page) as of January 1 of the tax year, pay the motor vehicle excise to the city or town in which they resided on January 1.
If the owner moved before the first of the year, they must pay the tax to the new community to which the owner moved. If the owner did not notify the Registry, the local assessor, and the post office that they moved before the first of the year, it may be necessary to file for an abatement with the former city or town which had sent the excise bill. Most cities or towns will dismiss the bill and reroute it to the new community once the owner furnishes proof that they had moved before the first of the year.
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Motor Vehicle Excise
If the owner of a vehicle moves out of Massachusetts and registers their vehicle in another state, notify the Assessing Department at 781-767-4315 and provide them with a copy of the following documentation: as of January 1 of the tax year the Registration Form for the New State or County or Plate Return Receipt.
Please note that the Registry strongly encourages a person who has moved to another state to cancel the registration in Massachusetts in order to avoid problems with an excise tax abatement application or future registration in the new state.
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Motor Vehicle Excise
If an excise bill is received for a vehicle or trailer which has been sold, the seller must return the plate(s) to the Registry of Motor Vehicles, get a return plate receipt and file an application for abatement together with the return plate receipt or new registration form and the bill of sale with the Assessing Department at 781-767-4315. You can print out a Motor Vehicle Abatement application from this site. The bill will be adjusted to reflect the portion of the year when the vehicle was owned by the recipient of the bill. NOTE: It is important to remember that the bill for a vehicle you no longer own should not be ignored.
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Motor Vehicle Excise
If an excise bill is received for a vehicle which was traded and which was not owned in the calendar year stated on the bill, it is recommended to pay the bill and file an application for abatement with the Assessing Department at 781-767-4315. The application must accompany a copy of the New Registration Form for the new vehicle that indicates the date of transfer. You can print out a Motor Vehicle Abatement application from this site. If an excise bill is received for a vehicle which was traded but which was owned for a portion of the calendar year stated on the bill, it is necessary to pay the bill and provide a copy of the registration for the new vehicle which indicates the date of transfer together with an application for abatement to the Assessing Department. The Assessor can then adjust the bill to reflect the ownership for only part of the year, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was owned and the excise bill on the new vehicle will be prorated as of the date the new vehicle was registered.
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Motor Vehicle Excise
If the vehicle is stolen and not recovered within 30 days, the owner will be entitled to an abatement if he/she reports the theft of the vehicle to the local police within 48 hours of discovery of the theft. After 30 days, the owner must surrender the certificate of registration and obtain a certificate from the Registry of Motor Vehicles indicating that he/she has done so, notify the Assessing Department at 781-767-4315 and provide them with a copy of the following documentation: Police Report and C-19 form (Affidavit of Lost or Stolen plate) - this certificate and the local police report of the theft should be presented to the Assessing Department with an application for abatement. You can print out a Motor Vehicle Abatement application from this site. The assessor will adjust the bill and grant an abatement for the remaining portion of the year. If the motor vehicle or trailer is subsequently recovered and reregistered, another excise bill will be issued for the remainder of the year.
Falsely reporting the theft of a motor vehicle or trailer will result in severe penalties and a person may be charged up to three times the excise due on the vehicle for an entire year.
Water / Sewer / Trash
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Water / Sewer / Trash
Bills are issued on a quarterly basis, approximately every three months.
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Water / Sewer / Trash
The consumption period dates (billed from and billed to) are located on the front of your bill.
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Water / Sewer / Trash
Current Water/Sewer Rates FY2023
The current water rate is:
- Base Fee: $50
- Step 1: 1 to 2,000 cubic feet, $8.55
- Step 2: over 2,000 cubic feet, $11.12
The current sewer rate is:
- Base Fee: $50
- Step 1, 1 to 2,000 cubic feet, $6.60
- Step 2: over 2,000 cubic feet, $10.04
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Water / Sewer / Trash
Water bills can vary in amount from one quarter to another due to various reasons including (but not limited to):
- Consumption/Usage
- Seasonal Use (i.e. lawn sprinkling, pool filling...etc.)
- Possible Leaks: if you believe your water service is leaking, please contact the Public Works Department at 781-767-1800
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Water / Sewer / Trash
Contact the Public Works Department 781-767-1800 to submit a final reading.
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Water / Sewer / Trash
Interest accrues daily at a rate of 14% per annum from the due date of the bill to the date of the payment.
Interest and demand fees are assessed in accordance with the law. Interest and demand fees will only be waived if there is evidence that a payment was made timely.
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Water / Sewer / Trash
A balance forward appears when the previous bill(s) remain unpaid. The amount is equal to the outstanding principal and interest.
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Water / Sewer / Trash
In a case such as this you should first refer to your settlement documents. In most cases the "buyer" will receive a credit for water/sewer not yet billed. If you believe this is not the case, please contact your closing attorney.
Real Estate
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Real Estate
The tax rates for Fiscal 2026 are as follows (per thousand):
- $12.11 - Residential
- $22.98 - Commercial, Industrial and Personal Property
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Real Estate
Property is assessed at 100% of full and fair cash value.
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Real Estate
The courts have defined this phrase to mean "current market value", the price arrived at by a willing buyer and a willing seller, each with a good knowledge of the market and each acting without undue pressure or compulsion. Thus, in determining value, assessors seek to approximate what property would sell for on the open market, within an acceptable range of error.
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Real Estate
Please contact the Assessor's Office for changes.
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Real Estate
You must file between January 1 and February 1 of the tax year. However, you should ask yourself three questions before filing for an abatement:
- Is the data on my property correct?
- Is my value in line with others on my street?
- Is my value in line with recent sale prices in my neighborhood of properties that are sold in the calendar year (the Fiscal Year Assessed Value represents the real estate market as of January 1 of the previous year)?
The Revaluation staff will be happy to assist you to determine whether your assessment is fair and equitable. Please contact the Assessor's Office.
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Real Estate
You can file an application with the Assessor's Main Office in Town Hall, 50 N Franklin Street, Holbrook, MA 01608.
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Real Estate
Tax bills are mailed twice per year, with each bill covering two quarters. The quarterly tax payments are due on the following dates:
- August 1st
- November 1st
- February 1st
- May 1st
The bills are sent thirty days prior to these due dates. Payments are due thirty days from the date the tax bill is issued.
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Real Estate
If you are submitting your check or money order with your remittance slip, please mail to:
Town of Holbrook
Department 3710
P.O. Box 4110
Woburn, MA 01888-4110If you are mailing your check or money order without your remittance slip, please mail to:
Town of Holbrook
Tax Collector
50 N Franklin Street
Holbrook, MA 02343-0424If you are paying through your financial institution, please utilize the following address:
Town of Holbrook
Tax Collector
50 N Franklin Street
Holbrook, MA 02343-0424Please make checks payable to: Town of Holbrook.
If you do not have a remittance slip, for proper crediting, please write the parcel ID (Map, Block, Lot) on the check and include the property location and owner's name.
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Real Estate
You should request a duplicate tax bill via email or by calling the Treasurer's Office at 781-767-4316 to request the bill.
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Real Estate
Tax payments must be received on or before the due date to avoid interest charges. If payment is not received by the due date, the account will begin to accrue interest at the rate of 14% per annum, computed from the date the bill was due. If the account remains delinquent, a tax lien (a legal claim placed on property for debt) is placed on the property and is recorded with the Norfolk County Registry of Deeds. In addition, the property is placed in the tax title system. A tax lien is the first step in the foreclosure process. All taxes, costs, and interest must be paid to prevent foreclosure.
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Real Estate
If your taxes are escrowed by a bank or mortgage company, you will want to ensure that they make timely payment. Most banks and mortgage companies subscribe to a tax service that will notify them directly of the amount they need to pay for your taxes. However, if you have recently purchased, refinanced, or have a mortgage company that does not subscribe to a tax service, it will be up to you to notify them by forwarding your tax bill to them. Do not change your mailing address on your tax bill to be sent directly to the mortgage company. It will impede you from receiving proper notice of unpaid taxes. You may request that your mortgage company receive a duplicate tax bill if necessary by emailing us.
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Real Estate
Under state law, failure to receive a bill does not affect the validity of the tax or any interest or fines incurred due to late payment(s). It is the responsibility of the taxpayer to secure their tax bill when one is not received. You can request a duplicate tax bill via email or by calling the Collector's Office at 781-767-4316 to request the bill.
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Real Estate
New owners will be automatically updated by the Assessor's Office upon receipt of a copy of the recorded deed from the Registry of Deeds. If the sale is very close to a tax due date, you may call the Treasurer's Office at 781-767-4316 or email us for a remittance slip to be sent to you. The Collector of Taxes is required by Massachusetts General Law to issue the bill to the assessed owner as of January 1. Therefore, the old owner and the new owner will receive a tax bill until the following January 1.
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Real Estate
Although the tax bill will bear the name of the assessed owner as of January 1, the new owner is responsible for all taxes once the sale of the property is finalized. The amount of tax owed by the old owner is determined at the time of closing and is typically deducted from the selling price. Once this deduction is made, the new owner must pay all bills, as they become due in order to avoid collection actions, including foreclosure. The lawyers assisting each party should already have investigated any outstanding taxes and obtained a Municipal Lien Certificate. Once the agreement is made, the new owner is obligated to pay any outstanding taxes due on the property.
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Real Estate
In most cases, if the deed has been recorded at least 6 weeks prior to the issue date of the tax bill, the new owner will also receive a copy of the tax bill. If you receive a bill within 6 weeks of the sale, please forward it to the new owner immediately as it is his/her responsibility to make payment.
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Real Estate
If your check is returned due to insufficient funds, the account will have the same status as an 'unpaid' account. You will receive notice from the Collector of Taxes notifying you of the insufficient funds. As provided by law, a penalty charge of $25 or 1% of the amount of the check (whichever is greater) will be assessed to your tax account for each bad check received, in addition to any other fees and interest applicable.
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Real Estate
If you or your mortgage company have paid the tax bill and for some reason you receive a demand notice for non-payment of the tax due, you must provide proof of payment. Please call us at 781-767-4316 for the requirements.
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If there is a credit on your account, the payment will be applied to the next bill due.Real Estate
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Real Estate
- $50 for land with no buildings and for residential property with 1 to 3 residences
- $100 for commercial properties and residential properties containing four or more residences
If you wish to obtain a Municipal Lien Certificate (CML), the following are required: List the Parcel ID (Map, Block and Lot.), owner's name, property location, include the appropriate fee per parcel requested and a self-addressed stamped envelope. Acceptable forms of payment: attorney's check, certified or registered check and cash (if in person). Please allow ten business days for processing. Mail your request to:
Collector of Taxes
Town of Holbrook
50 North Franklin Street
Holbrook, MA 02343 -
Interest and demand fees are assessed in accordance with the law. Interest and demand fees will only be waived if there is evidence that a payment was made timely.Real Estate
Personal Property
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Personal Property
Personal property is all tangible property other than real property, including, but not limited to: business equipment, office machinery, inventory, furniture, and fixtures not located at the owner's domicile on January 1.
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Personal Property
Individuals, Partnerships, Associations, Trusts, and Limited Liability Companies (LLC) filing federally as partnerships, disregarded entities (except LLC or other entity electing to be treated federally as a disregarded entity with S corporation as its sole member) and other non-corporate entities.
Massachusetts Business and Out-of-State Business Corporations as defined in the M.G.L. Chapter 63, Section 30, including Limited Liability Companies filing federally as corporations, or electing to be treated federally as disregarded entities having corporations as their sole members; and Mutual Insurance Holding Companies.
Massachusetts and Out-of-State Manufacturing Corporations and Limited Liability Companies filing federally as corporations, or electing to be treated federally as disregarded entities having S corporations as their sole members, that have been classified as "manufacturing" by the Department of Revenue.
All other Massachusetts Corporations subject to taxation under G.L. Ch. 63, including financial institutions, insurance companies, savings and cooperative banks and utility corporations and all other Out-of-State Corporations subject to taxation under M.G.L. Chapter 63, Sections 20, 23, 52A & 58 and insurance companies if state of incorporation (or principal place of business if incorporated in foreign country) exempts similar tangible personal property of Massachusetts insurance companies. See Acts of 1941, Chapter 467.
All other Out-of-State Insurance Companies.
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Personal Property
In general, all tangible personal property situated in Massachusetts and all tangible personal property owned by Massachusetts domiciliaries is taxable unless expressly exempt. There are many exemptions, which are usually based on (1) ownership, (2) type of property, or (3) use of property.
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Personal Property
State Tax Form 2 is a form listing all personal property assets of an organization for the current fiscal year. Filing a Form of List is required by statute. Each year, prior to March 1, all persons subject to taxation in a city or town must submit a list of all their personal property, which is not exempt from taxation. These personal estate items must be included on the documentation known as the Form of List. As of January 1, you will be able to print out a Personal Property Form of List. Blank Forms of List are available at the Assessor's Office. The Form of List is due by the March 1 preceding the Fiscal Year. For example, the Form of List for Fiscal Year 2011 is due on March 1, 2010. Taxpayers are not required to estimate the value of the property included on the Form of List. The Assessing Department will determine the valuation, based on standard reference tables. In the event that a taxpayer does not submit the list, the assessor will ascertain, as best they can, the personal estate belonging to the taxpayer and will estimate its value. The form of list is not open to public inspection.
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Personal Property
This form must be filed each year by all individuals, partnerships, associations, trusts and corporations that own or hold taxable personal property on January 1, except telephone and telegraph companies and owners of pipelines that are required to file a personal property return with the Mass. Department of Revenue.
Individuals owning or holding household furnishings and effects not located at their domicile on January 1 must also file State Tax Form 2HF. Literary, temperance, benevolent, charitable or scientific organizations that may be entitled to an exemption must file State Tax Form 3 ABC listing all property they own or hold for those purposes on January 1.
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Personal Property
Forms of List must be filed by March 1 with the Board of Assessors in the city or town where the personal property is situated on January 1. The principal exception is in situations where personal property has only a temporary location as of January 1, then it must be listed on a Form of List filed with the assessors in the city or town where the owner is domiciled (legal residence or place of business). A Form of List is not considered filed unless it is complete.
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Personal Property
The Board of Assessors may extend the filing deadline if you can show a sufficient reason for not filing on time. The latest date the filing deadline can be extended is 30 days after the tax bills are mailed for the fiscal year. Requests for an extension must be made in writing to the assessors.
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Personal Property
There is a penalty for failing to file the Form of List pursuant to M.G.L. Chapter 59, Section 64. If you do not file a Form of List for the fiscal year, the assessors cannot grant an abatement. If you show a reasonable excuse for filing late, the tax assessed cannot be reduced lower than 150% of the amount that would have been assessed if the list had been timely filed. In that case, only the amount over that percentage can be abated. You can avoid this penalty by filing on time.
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Personal Property
The information in the Form of List is used by the Board of Assessors to determine the taxable or exempt status of your personal property and, if taxable, its fair market value. You may also be required to provide the assessors with further information about the property in writing and asked to permit them to inspect it. Forms of List are not available to the public for inspection under the public records law. They are available only to the Board of Assessors and Mass. Department of Revenue for purposes of administering the tax laws.
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Personal Property
Anyone who feels that their personal property is overvalued or exempt may file for an abatement. You must file an abatement form at the Assessor's Office between January 1 and February 1 of the current tax year. Only the current tax year is eligible for abatement or exemption. Please visit the Assessor's page to download the necessary form.
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Personal Property
Tools employed by a plumber, carpenter, auto mechanic and other trade professionals are exempt from the personal property tax. In legal terms, this exemption covers "tools of trade" of a "mechanic" (e.g., small tools that can fit in a tool box). Boats, fishing gear and nets - up to $10,000 in value - owned and used in a commercial fishing business are exempt. Tools of other professionals not listed are considered taxable. These include dentist's drills and x-ray machines. Computers are also subject to the personal property tax, but in cases where they are utilized by a corporation for internal purposes only (e.g. for such functions as internal accounting or administrative operations), computers are not subject to taxation. Tangible personal property subject to some other type of local tax is also exempt from the personal property tax. Motor vehicle and trailer excise, ship and boat excise, the farm animal and equipment excise, and mobile home park license fees are all included in this category. Intangible personal property is exempt from the personal property tax. Intangible property includes stocks, bonds and cash, mortgages and other evidence of ownership of property rights.
For Individuals, Sole Proprietors, Partnerships, Associations, Trusts, Limited Liability Companies filing as Partnerships, and Out-of-State Insurance Companies not having a reciprocal exemption agreement with Massachusetts:
- Individuals are entitled to an exemption for (1) household furniture and effects at the place of their domicile, (2) farm utensils and (3) tools of a mechanic's trade.
- Tangible personal property that is taxable includes: Poles, underground conduits, wires, pipes, machinery, tools and equipment, business furniture and fixtures, merchandise, unregistered motor vehicles and trailers, animals, and forest products.
For Massachusetts Business and Out-of-State Business Corporations, Limited Liability Companies (filing federally as corporations) and Mutual Insurance Holding Companies:
- Tangible personal property that is taxable includes poles, underground conduits, wires, and pipes. All 'machinery used in the conduct of business" is taxable except machines that are: (1) stock in trade, (2) used directly in dry cleaning or laundering processes, to refrigerate goods or to air condition premises, or (3) used directly in purchasing, selling, accounting or administrative functions.
For Massachusetts and Out-of-State Manufacturing Corporations and Limited Liability Companies (filing federally as corporations which have been classified as "manufacturing" by the Department of Revenue):
- Tangible personal property that is taxable includes poles, underground conduits, wires, and pipes. All tangible personal property used in the manufacture or generation of electricity except property that (1) is a cogeneration facility of 30 megawatts or less in capacity, or (2) was exempt because of a manufacturing classification effective on or before January 1, 1996.
For All Other Massachusetts Corporations subject to taxation under M.G.L. Chapter 63 including: Financial Institutions, Insurance Companies, Savings and Cooperative Banks, Utility Corporations, Out-of-State Public Service Corporations subject to taxation under M.G.L. Chapter 63, Section 58 and Out-of-State Insurance Companies if the state of incorporation exempts similar tangible personal property of Massachusetts insurance companies:
- Tangible personal property that is taxable includes poles, underground conduits, wires, pipes and machinery used in the manufacture, or in supplying, or distributing water.
Animal Control
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Animal Control
No, these animals will venture out during the day for many reasons, such as feeding their young, not being able to hunt the previous night due to bad weather, or if their denning area has been disturbed.
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Animal Control
Yes all dogs mush be leashed any loose dog will be fined. There is also a pooper scooper law stating that you must pick up after your dog when you are walking it on a public way or any other area that is not your property. Be a good neighbor, do not allow your dogs to use other people's lawns for a bathroom.
There are no dogs allowed on school ball fields or the playgrounds. This is also a fineable offense. When entertaining the thought of allowing your dog to run and play in these areas, think of the children who are using these places for ball games and other school related things. They don't want to clean dog poop off their clothes or shoes, that is why this law was put into effect.
There are no laws pertaining to cats, except that they must be vaccinated for rabies. Cats are free roaming animals.
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Animal Control
As we continue to build new homes in the area, our wild life is being forced into smaller living areas. This means it is much more common to see them all around town at many different times threw out the day and the night. When sighting these animals, it is a good thing to report it to the Animal control officer, so I can keep track. However, there is nothing I can do about these sightings unless the animal is poising a treat, is sick, or is injured.
I do not remove healthy wildlife. There are many ways to keep wildlife out of your general space. Make sure all holes in and around your home, shed, fence, and garage are properly fixed before baby season arrives. Animals are opportunists, they will find the easiest way to make a home.(attics, under sheds, holes of trees, an unoccupied dog house, and more). Also keep all your rubbish in tightly sealed and covered containers. It is a wise idea to keep these containers in a shed or garage until rubbish day, to avoid animals raiding them. Baby season starts in or around APRIL, for most wildlife. Squirrels have young in the spring and the fall. Please do not feed any wild animals or their young, this will keep them from moving on and doing what nature intended them to do.
Do Not handle baby wild animals even if they are cute and cuddly, they are wild, they carry diseases other than the obvious ones that we know about.
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Animal Control
West Nile virus is contracted from a mosquito. You can not get it from any other source. Holbrook is a West Nile positive town, as are most towns. To help keep the mosquito population down, you should avoid having any freestanding, stagnant water around your yard (old tires, buckets, toys, ext.). Also change bird waters daily. For freestanding fishponds or large puddles that take days to dry up, there is a mosquito dunk that can be purchased at most hardware stores that work well by killing larvae but will not harm fish or other animals. These also stay affective for about a month, even if the area dries up for a little while, then fills again.
Community Development
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Community Development
A program of the Holbrook Community Development Department funded by the U.S. Department of Housing and Urban Development and the Massachusetts Department of Housing and Community Development CDBG Program.
The Rehab Program provides Interest-free loans to Holbrook homeowners for home repairs. In addition, the Holbrook Community Development Office provides an inspector who reviews the house to ensure that all work is identified, and arranges for licensed, insured contractors for the project.
Please email Housing Rehabilitation for more information.
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Community Development
All Holbrook and Randolph property owners qualify if their income fits within the Commonwealth's low and moderate income guidelines and the property contains no more than two housing units. The guidelines will be reviewed at the time of application.
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Community Development
You can obtain an application from the Holbrook Community Development Department.
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Community Development
Most homeowners make monthly payments over 20 years; others qualify for deferred payments. The Community Development Department reviews payment amounts once your application is complete to ensure that they are realistic for you. The principal is due if the property is sold or transferred.
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Community Development
You discuss all repairs with the inspector during the inspection and approve the list of items to be repaired before it is sent to contractors for prices. You meet each contractor who provides a proposal for the job and may choose a specific contractor within program guidelines. You also have input into style choices. Essentially, the Community Development Office consults you at each step of the process, but manages the details for you.
Assessors
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Assessors
A primary responsibility of the assessing department is the continuous discovery and listing of new and additional construction. Building permit information is received on a regular basis from the Building Department and data collectors are sent out to list and measure all new construction, additions and remodeling that occurs during the year. After being entered into the mass appraisal system, these structures and additions become new sources of tax revenue for the town, since they did not previously exist, and are reported to the Department of Revenue every year as new growth. This new growth generally increases the value of the tax base in Holbrook.
The core responsibility of the assessing division is the yearly revaluation of property. Assessors are required by Massachusetts law to value all real and personal property within the town. The legal standard is that all real property, from the smallest vacant piece of land to the largest commercial property, is assessed at its "full and fair market value", or what it should sell for as of the valuation date of January 1 every year. Personal property is assessed at a standardized purchase price less reasonable depreciation. This is done to ensure that all taxpayers pay their fair share of the cost of local government.
Every year, for 30 days after the actual tax bill is issued, taxpayers have the right to contest their assessed values by filing an abatement request with the Board of Assessors. The assessing staff must review these applications to determine whether the request has merit and then recommend to the Board of Assessors whether to deny the application or reduce the taxable value to a level established by some data error on the property or by market sales evidence. The assessor's tax values are presumed to be correct until proven otherwise by the owner or his agent. If the taxpayer is unhappy with the Board of Assessor's decision, they may file with the Appellate Tax Board in Boston for further review. Assessors must prepare, present and defend the Board of Assessor's decisions before the Appellate Tax Board in these cases.
Assessors also have the responsibility of issuing motor vehicle excise tax bills, with the information supplied by the State Registry of Motor Vehicles, and boat excise tax bills, which are generated at the local level from a list supplied by the Department of Environmental Police. Assessors also administer water, street and sewer betterments voted for by the Selectmen. Also, assessors must review and process personal exemptions which are a type of tax credit for qualified taxpayers, and qualify the applications of charitable organizations and agricultural/forest/recreational properties.
Assessors have a major role in promoting effective financial management in the town. Real estate and motor vehicle excise tax levies account for a majority of the funds available to the municipality to provide necessary local services. Efficient and effective assessment practices result in reliable tax levies for the town and equitable distribution of the tax burden among its property owners.
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Assessors
Assessors are required by Massachusetts law to value all real and personal property at its "full and fair market value", the amount a knowledgeable, willing buyer would pay a knowledgeable, willing seller on an open market. Assessors first inspect each property to record specific features of the land and buildings that contribute to the property's overall value. Living area, construction style, the year built, quality of construction, number of rooms, baths, fireplaces, type of heating - all are examples of the data listed on individual property record cards. By state regulation, each structure in town must be inspected at least once every nine years to verify the data on the record cards.
Finding the "full and fair market value" of a property involves discovering what similar properties are selling for on the open market. Assessors make an effort to physically inspect all properties that sell to ensure that the data used to assess the properties is correct. The assessed values are compared to the validated sale prices of the properties and then, if required, adjustments are made to the valuation tables in the mass appraisal system. A mass appraisal system is basically a computer model of the marketplace for all types of properties and buildings.
This process continues until the resulting assessed values approximate the sale prices. A statistical analysis is then conducted on the ratio of the new assessed values to the sales prices to ensure that the new values meet acceptable ratio levels for all property types and sizes, as directed by the Department of Revenue's (DOR) Local Services Division. Valuation techniques for commercial and industrial properties also include analysis from an investor's point of view, since the purchase price a buyer is willing to pay depends to a large extent on the return (profit) they expect to receive from purchasing and then leasing out the property.
The use of yearly income and expense mailing requests assists the assessors in gathering the data needed to determine average local costs and profits for all types of properties in town. When the statistical analysis confirms that the revised values represent the fair market value of the properties that sold, the new value tables are applied to all the properties in the town in the mass appraisal system. The revised values should then fairly and equitably reflect the market value for all the properties in the town.
Health Department - Rats & Pests
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Health Department - Rats & Pests
- Report a rodent sighting (PDF). This will help us track pest control issues and trends.
- For professional advice and/or possible treatment options, contact a licensed pest control company. Many offer a free consultation.
- If you rent, talk with your landlord.
- Ask around and talk to neighbors for referrals and recommendations.
A good pest control company will:
- Inspect your property before giving a quote.
- Give you a detailed written report and action plan personalized to your property and your needs.
- Make referrals for structural repair.
- Revisit and re-evaluate until your pest problem is gone.
- Educate you on how to prevent rats in the future.
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Health Department - Rats & Pests
Disposing of dead rats is important for the health and safety of people, their pets, and wildlife. To properly dispose of a dead rat:
- Put on protective gloves
- Place the rat in 2 plastic bags and throw away in the regular trash
- Wash your hands thoroughly
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Health Department - Rats & Pests
Pick up animal feces: Rats eat dog and cat feces so be sure to pick up after your animals
Control birdseed: Keep birdseed under control and in the feeder as much as possible. Rats are drawn to birdseed on the ground.
Pick up tree fruit: Pick up fallen tree fruit.
Bag and cover trash: Rats will climb into open cans and root through trash on the ground. Tie up trash bags and store them in covered containers until they can be disposed of properly. Replace any garbage containers that have holes.
Clean grill area: Keep grills and grilling areas clean and clear of food waste.
Maintain compost piles: Compost piles that are not properly contained provide food to rats. Make sure your compost is maintained and securely covered.
Dispose of yard waste and building materials: Make sure your yard is maintained and that yard waste is properly disposed of in yard bags. Stack building materials, lumber and firewood at least 12 inches above the ground.
Cover openings: Don't give rats a place to live. Cover openings that are greater than 1/2 inch in diameter with concrete, sheet metal or wire mesh.
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Health Department - Rats & Pests
The most scientific explanation and plausible cause is related to the shorter and warmer winters we have had in recent years. Rats are typically less active during the colder parts of the year and are less likely to breed. With a warmer winter, they can breed more and have more offspring that will eventually increase the size of the population we see during the summer and fall.
Additional reasons for increased in rat sightings may include:
- Construction and excavation disrupting their below ground habitat
- Lack of natural predators such as coyotes, foxes, and birds of prey, due to ever-expanding development and decreasing green spaces
Health Department - Regional Medical Reserves
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Health Department - Regional Medical Reserves
The Medical Reserve Corps (MRC) is a national network of volunteers, organized locally to improve the health and safety of their communities. MRC volunteers include medical and public health professionals, as well as other community members without healthcare backgrounds. MRC units engage these volunteers as well as local and state-level partners to strengthen public health, improve emergency response capabilities, and build community resiliency. We prepare for and respond to natural disasters, such as wildfires, hurricanes, tornados, blizzards, and floods, as well as other emergencies affecting public health, such as disease outbreaks.
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Health Department - Regional Medical Reserves
Sign up for the Medical Reserve Corps
Go to Register Now --> Add Organization --> MRC--> Region 5--> Stoughton-Holbrook-Avon-Randolph MRC--> and just fill out your application and profile and you're all set!
Health Department - Ticks & Tick-borne Illnesses
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Health Department - Ticks & Tick-borne Illnesses
There is no vaccine available to protect against Lyme disease or other diseases spread by ticks. The only way to protect yourself is to prevent ticks from biting you. If you live, work, or spend leisure time in an area likely to have ticks:
- The single most important thing you can do is check yourself for ticks once a day. Favorite places ticks like to go on your body include between the toes, the back of the knees, the groin, the armpits, the back of the neck, along the hairline, and behind the ears. Remember to check your children and pets too.
- Remove any attached tick you find with a fine point tweezers, grasping the tick as dose to the skin as possible and pulling straight out with steady pressure.
- Stick to main pathways and the center of trails when hiking.
- Wear long-sleeved, light colored shirts and long pants tucked into socks. This helps keep ticks off you and makes it easier to spot them.
- For your skin, you can use a tick repellent with no more than 30% DEET. Choose a product that will provide sufficient protection for the amount of time spent outdoors. Product labels often indicate the length of time that someone can expect protection from a product. Products containing DEET should not be used on children less than 2 months of age and should be used in concentrations of 30% and lower for older children and adults. Never put repellents on the hands and face of young children. Use repellents according to the manufacturer's recommendations.
- Products containing permethrin kill ticks, but these products should be applied to clothing and not directly to skin. Clothing should be treated and allowed to dry in a well-ventilated area prior to wearing.
- Place patio furniture, swing sets, etc. away from the wooded sections of your property.
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Health Department - Ticks & Tick-borne Illnesses
You don't have to be walking in the woods to be bitten by a tick. You can be in your own backyard! You can reduce the number of ticks around your home by:
- Keeping grass cut short
- Removing leaf litter and brush from around your home
- Pruning low lying bushes to let in more sunlight
- Keeping woodpiles and birdfeeders off the ground and away from your home
- Keeping the plants around stone walls cut short
- Using a three-foot woodchip, mulch or gravel barrier where your lawn meets the woods
- Asking your landscaper or local nursery about plants to use in your yard that do not attract deer
- Using deer fencing (for yards less than 15 acres)
If you chose to use a pesticide to reduce the number of ticks on your property, hire a licensed applicator experienced with tick control. Your local landscaper or tree specialist may be a licensed applicator. In general, good tick control can be achieved with no more than two pesticide applications in any year.
When selecting an applicator, you can ask if they will provide:
- A written pest control plan that includes information on the pesticide to be used
- Information about non-chemical pest control alternatives
- Signs to be posted around the property after the application
For information about diseases spread by ticks, contact the MDPH Division of Epidemiology and Immunization at 617-983-6800. For information about the active ingredient in a repellent or pesticide, contact the National Pesticide Information Center at 800-858-7378.