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Property Tax Questions
Fiscal Year 2006 will begin on July 1, 2005 and
will end June 30. 2006. The Town of Lincoln issues property
tax bills on a semi-annual billing schedule which generally
speaking runs as follows:
| October 1 |
Tax Bills are mailed |
| November 1 |
1st half of tax bill is due |
| April 1 |
2nd half reminder notices mailed |
| May 1 |
Tax bill is due in full |
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Property tax assessments
are billed for a given Fiscal Year with an effective date
of January 1. This means that the owner as of January 1, will
appear on the tax bill. However, as the current owner, you
should still pay the tax bill before the due date to avoid
interest from being assessed and a tax lien being placed on
the property.
If half of the total tax bill is not paid before
the due date in November, interest will be assessed at a rate
of 14% per annum; also the interest is computed from the date
the tax bills are mailed which means that for being one day
late, you will be required to pay 31 days of interest on your
past due tax. If your tax bill is not paid in full by
the due date in May, collection will be enforced according
to the law.
YES!!! Massachusetts law provides severe penalties
for non-payment of Real Estate taxes which includes giving
municipalities the authority to conduct a Tax Taking against
properties for which there are past due taxes.
Any past due water charges on the property which
remain unpaid will be included as part of this Real Estate
Tax Bill and will be collected in the same manner as Real
Estate Taxes which, if not paid before the tax due dates,
includes the assessment of interest and, if necessary, a Tax
Taking.
The Board of Assessors determines fair market value
each year using a process called mass appraisal, which is
the valuation of many properties as of a given date using
standard procedures and statistical testing. Property sales
in a given period are analyzed by grouping property characteristics
that are important in determining market value, developing
reasonable value adjustments for the property characteristics,
statistically testing a model then applying the resulting
estimates of value to all properties. For example, you may
own a conservation-restricted parcel. This special type of
land within the residential class would be assessed using
mass appraisal techniques by analyzing sales of this type
to develop value estimates. When there are few sales of a
particular type of property, sales from other communities
are examined. Assessment quality standards established by
the Massachusetts Department of Revenue must be met annually
in order to set the tax rate.
The Board of Assessors is required every three years
to develop a reassessment program necessary to achieve full
and fair cash value assessments in accordance with Massachusetts
General Laws. The reassessment program differs in scope from
annual reassessment and includes a public disclosure program
wherein taxpayers may review proposed new assessments prior
to the mailing of the tax bill. The Department of Revenue
certifies that the methodology and resulting assessments meet
minimum guidelines of assessment level and uniformity as of
the assessment date. The estimates of value must fall within
ten percent of actual selling prices in a given period.
If you believe there are factual errors in data
pertaining to your property, or you believe that comparable
sale properties are assessed substantially less (ten percent)
than your property, then you should file an abatement application.
Abatement applications are available in our office
or from the Massachusetts
Division of Local Services web site. If you are unable
to get to the office during business hours, we will mail an
application to you. Abatements can be filed for thirty days
following the mailing of the first tax bill of the fiscal
year usually during the month of October. The filing
deadline is always printed on the tax bill. Please
keep in mind the Board of Assessors has no jurisdiction to
act on an application that is filed later than 4:30PM on the
day the abatement application is due.
The Board of Assessors looks for persuasive evidence before
changing any assessment. Applications should include a complete
description of factual errors. For example, errors in number
of baths, year built, square footage of living area etc. Factual
errors usually require a site visit. Or, if you believe your
property is over-assessed, provide an analysis of comparable
sale properties with your abatement application. The analysis
should include at least three recent sales of homes that are
similar to yours in characteristics such as style, living
area, number of bedrooms, lot size and location. Property
record cards are available to support your claim. Recent sale
prices can also be found at www.domainia.com/homepricecheck.jsp?tl=a1
You will receive a notice of decision on your application
within three months of the date you filled an application.
If an abatement is granted, your second half tax bill will
be reduced by the amount of abatement. If the Board of Assessors
denies your application, there is an additional appeal process
available. The appeal must be filed within ninety days of
the Board of Assessors decision by contacting the Commonwealth
of Massachusetts Appellate Tax Board, 399 Washington Street,
Boston, MA 02108-5292, (617) 727-3100. Forms are available
on the Appellate
Tax Board web site.
Filing an application for abatement does not stay the collection
of your taxes. In order to preserve your rights of appeal,
pay the tax when due.
BUILDING PERMIT COLLECTION, SALE VERIFICATION AND
CYCLICAL REINSPECTION OF PROPERTY
The Board of Assessors relies on accurate information to ensure
fair value estimates. New construction and remodeling information
is collected annually in the spring and summer. Lincoln has
in place a statutory local option that allows the town to
assess all new construction through June 30.
Homes that have recently sold are inspected as well as one
sixth of the improved property inventory in town. If you purchase
a home, we usually request inspection within the year. If
your street is included in the one-sixth cyclical inspection
program, a notice will be sent several weeks before we begin
data collection. The names and vehicle registration numbers
of all field personnel are on file with the Lincoln Police
Department should you wish to verify the identity of an appraiser
who requests inspection of your property when our office is
not open.
We inspect the interior and exterior details of each residence,
the overall condition and amenities present and the location.
During the inspection key features such as style, number of
bedrooms, number of baths and dimensions of the property are
recorded. We appreciate your cooperation in allowing appraisers
access to your property.
TAX MAPS, PROPERTY RECORD CARDS & DEEDS
Details of each parcel in town can be reviewed using our public
access system. Copies of property records can be obtained
through the public access system during normal business hours.
Updated tax maps and deeds are also available for examination
and purchase. If we do not have a deed, copies are available
at the Middlesex County Registry of Deeds Southern District
at 208 Cambridge St., Cambridge, MA, 8AM to 4PM Monday through
Friday (617) 679-6300. You can also access deeds through the
Registry of Deeds web site at www.cambridgedeeds.com.
Recent sale reports of single-family, condominium residences
and unimproved land are available at our office counter.
Plot plans are available only in the Building
Department. Please call Elaine Carroll (781) 259-2613.
A tax exemption is a discharge from the obligation
to pay all or part of a real estate tax. State law determines
exemption amounts and eligibility requirements. For example,
if a person meets all the requirements of a particular exemption,
he will receive the tax reduction allowed for that exemption.
Application for exemption must be made annually.
The Lincoln Board of Assessors mails applications to prior
applicants in July. Applications must include all information
requested and applicant's signature. Applications must be
be returned to the Board of Assessors by December 15, or within
three months of the mailing of the first tax bill of the fiscal
year. The Board of Assessors will act on the application within
three months of receipt. The exemption amount is usually used
to reduce the balance of the second half tax bill. Brochures
are available in our office describing each exemption. Brochures
and forms are also available on the Massachusetts Division
of Local Services Web site. If you think you may qualify please
call our office with your questions (781) 259-2611.
ELDERLY(Clause 41C) $2000
- At least 65 years of age on July 1
- Owns & occupies property on July 1 of tax year
- Lived in MA for 10 years & owned property in MA for
5 years
- Gross receipts less than $20,000 if single; $30,000 if
married
- Assets less the value of home $40,000 if single; $55,000
if married
SURVIVING SPOUSE, MINOR CHILD, ELDERLY (Clause 17D)
$474.50 for fiscal year 2007
- Surviving spouse or w/minor child owns & occupies
property as domicile
- At least 70 years of age; owned & lived at property
as domicile for 5 years
- Total assets $40,000 excluding value and unpaid mortgage
balance on property
- No limitations on annual income for eligibility under
Clause 17D
BLIND PERSON (Clause 37A) $1000
- Annual proof of blindness by providing either a Certificate
from Commission for the Blind attesting to legal blindness
or letter from doctor certifying blindness in accordance
w/commission
- Blind person owns property as domicile on July 1
VETERAN (Clause 22) $800
- War service disability of at least 10% as determined by
Veterans Administration
- Veterans who were awarded the Purple Heart
- Gold Star mothers & fathers
- Spouses & surviving spouses of veterans entitled to
exemption
- Surviving unremarried spouses of WWI veterans as long
as total assets less mortgage on the property does not exceed
$20,000
VETERAN (Clause 22A) $1500
- Suffered loss in line of duty or permanent loss of use
of one foot, hand or eye
- Received the Congressional Medal of Honor, Distinguished
Service Cross, Navy Cross or Air Force Cross.
- If property type other than single family, portion of
$425 exemption which corresponds to the segment occupied
by veteran will be allowed
VETERAN (Clause 22B) $2500
- Veterans & spouses who suffered loss in line of duty
or permanent loss of use of both feet
or both hands or eyes.
- If property type other than single family, portion of
$775 exemption which corresponds of the segment occupied
by veteran will be allowed
VETERAN (Clause 22C) $3000
- Veterans & spouses who suffered total disability in
the line of duty or received assistance in acquiring "specially
adapted housing" owned and occupied as domicile
- If property type other than single family, portion of
$950 exemption which corresponds to the segment occupied
by veteran will be allowed
VETERAN (Clause 22D)
- Surviving spouses (who have not remarried) of soldiers,
sailors or members of the National Guard whose death was
a direct result of an injury or disease as a result of being
in a combat zone or who have been classified as missing
in action as a result of combat. The surviving spouses will
receive a full exemption of their property taxes for five
years, with the exemption capped at $2,500 in years thereafter.
VETERAN (Clause 22E) $2000
- Suffered total disability in line of duty and incapable
of working
- If property type other than single family, portion of
$600 exemption which corresponds to the segment occupied
by veteran will be allowed
VETERAN (Paraplegic) 100% exemption
- Veterans and surviving spouses (who have not remarried)
who are certified by Veterans Administration as paraplegic
DEFERRAL (Clause 41A) Home Rule Petition
A taxpayer who qualifies may defer payment of all or a portion
of the taxes due each year at four percent interest provided
the deferred taxes and accrued interest do not exceed 50 percent
of the property's fair cash value..
A qualified applicant enters into a written tax deferral
and recovery agreement with the Board of Assessors. A lien
on the property is recorded at the Registry of Deeds. Joint
owners and/or mortgagees must give prior written approval.
- At least 60 years of age on July 1
- Owned and domiciled in property on July 1
- Annual income not to exceed $60,000
- Total taxes deferred not to exceed 50 percent of applicant’s
interest in property value
SENIOR WORK OFF (Clause 55K) $750
- At least 60 years of age on July 1
- Owned and occupied property on January 1 or acquired before
work is performed.
- Work compensated at the Massachusetts Minimum Wage up
to $750..
RELIGIOUS & CHARITABLE ORGANIZATIONS PROPERTY TAX
EXEMPTION
FORM 3ABC
Non-profit organizations actively conducting charitable, educational,
or scientific activities, owning property in Lincoln on January
1 of each year, must file a property return (Form 3ABC) with
the Board of Assessors in order to receive an exemption for
the fiscal year that begins on the next July 1. The forms must
be filed with the Board of Assessors by March 1. Failure
to file timely bars the organization from exemption for the
upcoming fiscal year. If a time extension is needed, it must
be requested in writing to the Board of Assessors.
A religious organization must file a Form 3ABC only
if it is seeking exemption for property other than a house of
worship or parsonage.
Form PC – A true and complete copy of the charitable organization’s
most recent annual report to the Public Charities Division of
the Attorney General’s Office (form PC) must
be attached to the Form 3ABC. Failure to submit the Form PC
also bars the organization from exemption.
Chapter 61, 61A, 61B AGRICULTURAL TAX DEFERRAL PROGRAMS
CHAPTER 61 FOREST LANDS
The forest land classification program is designed to encourage
the preservation and enhancement of the Commonwealth’s
forests. It offers significant property tax benefits to owners
willing to make a long-term commitment to forestry. In exchange
for these benefits, the town is given the right to recover some
of the tax benefits afforded the owner when the land is removed
from classification and an option to purchase the property if
the land is sold or used for non-forestry uses.
QUALIFICATIONS
A parcel must consist of at least ten contiguous acres of land
under the same ownership and be managed under a ten year management
plan approved and certified by the State Forester in order to
qualify for and retain classification as forest land.
APPLICATION
The property owner must submit a written application to the
State Forester before July 1 of the year before the start of
the fiscal year for which taxation as classified land is sought.
Before September 1, the owner then submits a written application
to the Board of Assessors henceforth annually.
ANNUAL TAXATION
Under chapter 61, the owner still pays annual property tax.
However, the tax is based on the commercial rate applied to
five percent of the fair market value of the land. The owner
must also pay a products tax annually based on eight percent
of the stumpage value of the forest products cut from the parcel
during the prior calendar year.
CHAPTER 61A AGRICULTURAL/ HORTICULTURAL LAND
The agricultural/horticultural land classification program is
designed to encourage the preservation of the commonwealth’s
valuable farmland and promote active agricultural and horticultural
land use. It offers significant property tax benefits to owners
willing to make a long-term commitment to farming. In exchange
for these benefits, the town is given the right to recover some
of the tax benefits afforded the owner and an option to purchase
the property should the land be sold or used for any purpose
other than to continue raising farm products.
QUALIFICATIONS
The property must be at least five acres under the same ownership
and be "actively devoted" to agricultural or horticultural
use in order to qualify for and retain classification. An equal
amount of contiguous, non-productive land may also qualify.
Land is used for agricultural purposes if it is used primarily
and directly to raise or grow the following for sale in the
regular course of business:
- Animals including bur not limited to dairy cattle, beef
cattle, poultry, sheep, swine, horses, ponies, mules, goats,
bees and fur-bearing animals.
- Fruits, vegetables, berries, nuts and other foods for
human consumption, feed for animals, tobacco, flowers, sod,
trees, nursery and greenhouse products.
- Forest products under a forest management plan approved
by the State Forester.
For the land to be considered "actively devoted"
to farm use, it must have been farmed for the two fiscal years
prior to the year of classification and must have produced
a certain amount of sales. The minimum gross sales requirement
is $500 for the first five acres of productive land. That
amount is increased by $5 for each additional acre of productive
land being classified, unless the additional acreage is woodland
or wetland. In that case, the amount is increased by only
$.50 for each additional acre. The minimum gross sales requirement
for land being used to cultivate or raise a farm product,
that takes more than one season to produce its first harvest,
is satisfied if the land is used in a manner intended to produce
those sales within the product development period set by the
Farmland Valuation Advisory Commission.
APPLICATION
The property owner must submit a written application to the
Board of Assessors by October 1 of the year before the start
of the fiscal year for which taxation as classified land is
sought. The owner must file a separate application by October
1 each year for classification of the land to continue into
the next fiscal year. The land cannot be classified as agricultural/horticultural
for a fiscal year if the owner does not comply with all application
deadlines and procedures.
ANNUAL TAXATION
Under Chapter 61A, the owner still pays annual property tax.
However, the tax is based on the commercial rate applied to
the value in use of the agricultural land, rather than its
fair market value. The value in use is established annually
by the Farmland Valuation Advisory Commission.
CHAPTER 61B RECREATIONAL LAND
The recreation land classification program is designed to
encourage the preservation of the Commonwealth’s open
space and promote recreational land use. It offers significant
property tax benefits to owners willing to make a long-term
commitment to preserving land in an undeveloped condition
or for use for outdoor activities. In exchange for these benefits,
the town is given the right to recover some of the tax benefits
afforded the owner when the land is removed from classification.
The town is also given an option to purchase the property
if the land is sold or used for any purpose other than to
maintain open space or recreational use.
QUALIFICATIONS
Property must be at least five contiguous acres under the
same ownership in order to qualify for and retain classification.
The land must fall into one of the following categories to
qualify:
Must be maintained in a substantially natural, wild or open
condition or must be maintained in a landscaped condition
permitting the preservation of wildlife and natural resources.
It does not have to be open to the public, but can be held
as private, undeveloped, open space.
Must be used for certain recreational purposes and must be
open to the public or members of a non-profit organization.
Recreational purposes include land used primarily for outdoor
activities, so long as they do not materially interfere with
the environmental benefits of the land such as hiking, camping,
nature study/ observation, boating, golfing, horseback riding,
hunting, fishing, skiing, swimming, picnicking, private non-commercial
flying, hang gliding, archery and target shooting.
APPLICATION
The property owner must submit a written application to the
Board of Assessors by October 1 of the year before the start
of the fiscal year for which taxation as classified land is
sought. The owner must file a separate application by October
1 each year for classification of the land to continue into
the next fiscal year. The land cannot be classified as recreational
for a fiscal year if the owner does not comply with all application
deadlines and procedures.
ANNUAL TAXATION
Under Chapter 61B, the owner still pays annual property tax.
However, the tax is based on the commercial rate applied to
the value in land for recreational purposes, rather than its
fair market value. The value of the land for recreational
purposes is determined annually by the assessors not to exceed
twenty-five percent of the fair market value of the land.
RIGHTS AND OBLIGATIONS UNDER CLASSIFIED CHAPTER LAND PROGRAMS
LIENS
Once an application has been approved, the Board of Assessors
will record a statement at the Registry of Deeds indicating
that the parcel has been classified under a chapter program.
That statement will constitute a lien on the parcel for all
taxes due under Chapter 61.
MUNICIPAL OPTION TO PURCHASE
The town has the option to purchase any of the classified
land whenever it is sold or converted to residential, commercial
or industrial use. It is the obligation of the property owner
to notify by certified mail the selectmen, assessors, planning
board and conservation commission of his intention to sell
or convert land to those purposes. If the owner plans to sell
the land, the town has the right to match a bona fide offer
to purchase it. The town has the right to purchase it at its
fair market value, which is to be determined by impartial
appraisal. The town my also assign its option to a non-profit,
conservation organization. The classified land may not be
sold or converted until at least one hundred twenty days have
passed since the mailing of the required notices or until
the owner has been notified in writing that the option will
not be exercised, whichever is earlier.
The option does not apply if the owner plans to build a residence
for his use, or the use of his parent, grand parent, child,
grandchild, brother or sister, the surviving spouse of any
of those relatives, or an employee working full-time in the
classified use of the parcel.
WITHDRAWAL TAX
Whenever any of the land is withdrawn or removed from classification,
whether or not it is subject to the purchase option and notice
requirement, a withdrawal penalty tax must be paid. The owner
must pay a rollback tax for a five or ten-year period depending
on which program the land is classified in. Rollback tax is
the difference between the amount the owner would have paid
in annual property taxes if the land had been taxed at its
fair market value and the amount of taxes he has paid under
chapter classification. Interest charges are applicable for
properties classified under Chapters 61 and 61B.
Property tax receipts are the primary source by
which the town operates. Funds are used to finance public
projects, and pay town salaries (such as School Teachers,
Police and Fire personnel), among other operations of the
town. If you would like to volunteer for a town board or committee,
please contact the Board of Selectmen
at 781-259-2600.
Call the Board of Assessors at 781-259-2611.
Call the Collector's Office
at 781-259-2606.
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