How Property Value is determined
Property taxes are the primary source of revenue for municipalities, including Marblehead. The Marblehead Assessor’s Office is responsible for determining the fair market value of all taxable property as of January 1 each year. These values are reviewed and certified by the Massachusetts Department of Revenue (DOR) to ensure compliance with state standards.
Certain properties are exempt from real estate taxation, such as land owned by the town or state, churches, and charitable organizations. Marblehead also offers statutory exemptions and relief programs for qualifying residents, including the elderly, veterans, surviving spouses, and individuals with disabilities.
All non-exempt residential and commercial/industrial properties are subject to taxation. While the Board of Assessors establishes property values, the tax rate is set annually through the town’s budget process and approved by the local legislative authority. This ensures that the tax levy raises the revenue needed to fund municipal operations and services.
Basis of Assessment
Tax bills are based on the assessed value of your property as of January 1 (Assessment year), Assessments rely on:
- Valid sales data from the prior calendar year
- Income and Expense information for commercial & Industrial properties
- Property Condition, size, age and neighborhood location
Special Notes
- Building Permits: Properties with new construction or improvements may be inspected by the Assessor’s Office (interior and exterior). While Assessors cannot compel entry, they may estimate interior attributes if access is denied
- Cyclical inspections: In accordance with Massachusetts DOR requirements, cyclical inspections are conducted approximately every 9–10 years. More information HERE
Marblehead Property Tax Abatement Procedure
Disputing an Assessed Value or Tax Bill
By Massachusetts statute, a taxpayer may dispute an assessed value or tax bill only for the current fiscal year. Prior fiscal years cannot be included in the same appeal.
How to File an Appeal
- Complete an APPLICATION FOR ABATEMENT OF REAL ESTATE and submit it to the Marblehead Board of Assessors
- Provide supporting documentation. *The burden of proof is on the taxpayer
Property Tax Abatement Tips
Application Deadlines
- The abatement period runs from January 1 to February 1 of the current fiscal year.
- Applications must be time-stamped by the Marblehead Assessor’s Office no later than February 1.
- If February 1 falls on a weekend, the deadline is extended to the next business day.
- Late applications cannot be accepted.
Submission Methods
Electric filing is not permitted, Applications must be submitted by:
- In-person hand delivered to the Assessor’s Office
- U.S Mail, postmarked on or before February 1st.
Payment of Taxes
Filing an abatement does not postpone or reduce you tax payment obligations. Taxes MUST be paid by the due dates to preserve your rights for further appeal.
Board of Assessors Review Process
The The Marblehead Board of Assessors has 90 days from the date of application to issue a decision. Applicants will receive written notification:
- If approved: A copy of the abatement certificate will be issued.
- If denied: A denial notice will be sent.
Appealing the Board’s Decision
If you disagree with the Board’s decision, you may file an appeal with the State Appellate Tax Board (ATB) within three months of the Board’s determination.