Frequently Asked Questions
Frequently Asked Questions
Real estate is assessed by using three different approaches to value, the cost, market, and income approaches. Most residential properties are assessed by comparing the cost and market approaches to value. Our computer appraisal system is based on the cost approach, which means the cost to construct new minus depreciation. These figures are then used to compare the sale prices every year. The ratio between the assessed value and the sale price must be between 90% and 110%. Most real estate in Norfolk is generally around 95% of market value. The income and market approach is used to value most commercial properties.
An abatement should be filed if you dispute the value of your property. An abatement must be filed on a form you obtain from the Assessor's office or under the Applications and Forms page on this website. This form must be postmarked within 30 days from the filing of the actual tax bill. This form will generally be due by February 1 of every year.
If you were issued an occupancy permit any time during the year, State law requires cities and towns to make a pro-rated Real Estate Tax Assessment on the value of improvements if they are greater than 50% of the billed value to real estate. The assessment is based on the value of the improvement, multiplied by the tax rate (currently $15.57 per thousand valuation for residential) and pro-rated for the amount of time remaining in the fiscal year. These Supplemental Tax bills will be mailed to the owner of record and are due in the Treasurer/Collector's office by the date specified on the bill.
There are various exemptions that are available if you meet certain requirements. Please contact our office directly for more information.
Clause 41C $750
Elderly - Age 65
To qualify, one must be 65 years of age as of July 1st; one’s income cannot exceed $20,000 (single person) or $30,000 (married persons); assets cannot exceed $40,000 (single person) and $55,000 (married persons); and one must have owned and occupied the real estate for five years.
Income includes all sources, such as wages, Social Security, pensions, interest, dividends, rent, etc. There is a Social Security income exclusion of $5,653 (single person) and $8,480 (married persons). This annually adjusted amount is deducted from overall income to determine eligibility.
Assets include bank accounts, checking accounts, stocks, bonds, mutual funds, saving certificates, boats, real estate, etc. Most primary residences are exempt from the asset qualification.
Clause 17D $175
Widow, Widower, Person Over 70 years of age or a Minor Surviving Child
To qualify, one must be 70 as of July 1st; one's assets may not exceed $40,000; and one must have owned and occupied the real estate for ten years. There is no income limit for this exemption.
Assets include bank accounts, checking accounts, stocks, bonds, mutual funds, saving certificates, motor vehicles, boats, real estate, etc. Most primary residences are exempt from the asset qualification.
Clause 22 $400 - $1000
Disabled Veterans
There are several exemptions available for veterans with war-related disabilities, veterans with Purple Hearts, Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Cross, and for surviving spouses of qualifying veterans.
Clause 37A $500
Blind
To qualify, one must have a certificate from the MA Commission of the Blind as of July 1st, and for each July 1st in which an application is filed.
Clause 41A Varies
Tax Deferral
If a resident qualifies for this exemption then:
Clause 18 Varies
Hardship
To qualify, one must meet the requirements of age, disability and financial hardship as determined by the Board of Assessors. The amount of the exemption varies on a case-by-case basis.
Chapter 44B $15 - $150
Community Preservation Act
To qualify, one must meet the requirements of age, household size and income as established in the Community Preservation Act. Qualified applicants receive a full abatement of their CPA real estate tax surcharge, which currently equates to about $15 - $150.
Clause 41C $750
Elderly - Age 65
To qualify, one must be 65 years of age as of July 1st; one’s income cannot exceed $20,000 (single person) or $30,000 (married persons); assets cannot exceed $40,000 (single person) and $55,000 (married persons); and one must have owned and occupied the real estate for five years.
Income includes all sources, such as wages, Social Security, pensions, interest, dividends, rent, etc. There is a Social Security income exclusion of $5,653 (single person) and $8,480 (married persons). This annually adjusted amount is deducted from overall income to determine eligibility.
Assets include bank accounts, checking accounts, stocks, bonds, mutual funds, saving certificates, boats, real estate, etc. Most primary residences are exempt from the asset qualification.
Clause 17D $175
Widow, Widower, Person Over 70 years of age or a Minor Surviving Child
To qualify, one must be 70 as of July 1st; one's assets may not exceed $40,000; and one must have owned and occupied the real estate for ten years. There is no income limit for this exemption.
Assets include bank accounts, checking accounts, stocks, bonds, mutual funds, saving certificates, motor vehicles, boats, real estate, etc. Most primary residences are exempt from the asset qualification.
Clause 22 $400 - $1000
Disabled Veterans
There are several exemptions available for veterans with war-related disabilities, veterans with Purple Hearts, Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Cross, and for surviving spouses of qualifying veterans.
Clause 37A $500
Blind
To qualify, one must have a certificate from the MA Commission of the Blind as of July 1st, and for each July 1st in which an application is filed.
Clause 41A Varies
Tax Deferral
To qualify, one must be 65 years of age as of July 1st; one’s gross receipts cannot exceed the income limit established annually by the Commissioner of Revenue for single non-head of household to qualify for the Circuit Breaker state income tax credit for the previous year, as voted by the Selectboard in Nov 2009; and one must occupy the residence.
This exemption allows a qualifying resident to defer a portion or all of their annual real estate taxes until the owner(s) chooses to sell the property, or until the owner(s) dies and the estate is settled.If a resident qualifies for this exemption then:
- The Town of Norfolk places a lien on the property. This lien allows the town to collect the deferred taxes, plus interest, at the time of sale of the property.
- If a mortgage or other lien is held on the property, the other lien holder, including reverse mortgages, must sign off on the deferral to allow the Town of Norfolk to collect the deferred taxes plus interest before the other liens or mortgages are paid.
- Interest accrues on the deferred taxes at an annual rate of 4% as voted by local option.
- The owner is able to choose each year whether or not to defer any or all property taxes, up to a total deferred amount equal to 50% of the assessed property value.
Clause 18 Varies
Hardship
To qualify, one must meet the requirements of age, disability and financial hardship as determined by the Board of Assessors. The amount of the exemption varies on a case-by-case basis.
Chapter 44B $15 - $150
Community Preservation Act
To qualify, one must meet the requirements of age, household size and income as established in the Community Preservation Act. Qualified applicants receive a full abatement of their CPA real estate tax surcharge, which currently equates to about $15 - $150.
In order to process an abatement on your motor vehicle excise tax bill you must fill out an abatement application form and provide us documentation to verify the disposition of BOTH the Plate (e.g. was it transferred or cancelled?) and the Vehicle (e.g. was it sold, total loss, junked, donated, etc.?) The best way to obtain an abatement on your excise tax bill is to call the Assessors' Office. Once we know why you are requesting an abatement, we can inform you what will be required as proof to abate this tax. If the bill is not paid and is late there is nothing we can do about the interest and fees, they can not be abated. Due to this, we suggest always paying the bill in full through the Treasurer/Collector's Office which will stop any additional fees and then we can go through the abatement process and get you a refund of whatever you are owed. Per M.G.L. c60A:2 as amended by Chapter 262, sections 10-11, of the Acts of 2004, abatement applications must be received by the assessors within three years after the excise bill was due or one year after it was paid, whichever was later. No abatement is entitled if the registration is canceled by ownership is retained or if moving to another MA city/town within the same year.