The Assessing Department provides fiscal stability by ensuring that the Town’s personal and real property tax base is fairly and equitably evaluated and classified. The Assessing Department determines fair market value of all property for purposes of taxation and assesses property taxes in accordance with the Department of Revenue, Bureau of Local Assessment guidelines. The Assessing Department also administers Motor Vehicle excise and Farm Animal & Machinery excise taxes.
Cyclical Inspection Program Continues
The Assessors Office continues the mandated regulation of the Department of Revenue, Bureau of Local Assessment for conducting a cyclical inspection program of all property within the Town.
This program requires an inspection of the interior as well as a measurement and inspection of the exterior of the property. The interior inspection process takes only a few minutes and is necessary in order to create fair and equitable assessments throughout the town.
Please be advised that in fairness to all taxpayers, any information that must be estimated due to lack of actual information will be estimated in accordance with the highest and best uses of similar properties in town. The estimated information may result in an assessment that exceeds your opinion of full and fair cash market value for your property.
We appreciate your cooperation.
FISCAL 2016 FORM OF LISTS
State Tax Form 2 - Form of List for Sheffield Businesses and State Tax Form 2HF - Form of List for Sheffield Second Homeowners (not domiciled in Sheffield) are due March 1, 2015.
State Tax Form 2 will be mailed to existing accounts in early January 2015 for your business Personal Property status as of January 1, 2015 for Fiscal 2016. The Form of List is due March 1, 2015. If you are a new business, please stop in to pick up a form or download from the Additional Links section.
Representatives of Real Estate Research Consultants, Inc, will be inspecting personal property accounts in order to list all taxable personal property items used in the conduct of business, in accordance with M.G.L. Chapter 59, section 5. We appreciate your cooperation.
SHEFFIELD SECOND HOMEOWNERS
State Tax Form 2HF will be mailed to existing accounts in early January 2015. The Form of List is due March 1, 2015. If you are a new property owner not domiciled in Sheffield, please stop in to pick up a form or download from the Additional Links section.
MOTOR VEHICLE EXCISE
Motor vehicle excise tax bills are sent out several times during the year. Excise tax bills are due within 30 days from the date of issue. After 30 days a demand fee and other charges will be added to the original excise due. Failure to pay excise tax could lead to non-renewal of the taxpayers driver’s license.
If a license plate has been transferred to another vehicle or the license plate has been cancelled anytime during the year for which the bill applies, the taxpayer must apply to the Assessors for an abatement, supplying either the new registration showing the transfer or a copy of the cancellation of plates from the Registry of Motor Vehicles.
The deadline for filing for excise tax abatement is within three years after the year for which the excise is assessed.
**Please remember that it is your responsibility to update your mailing address and place of garaging with the Registry of Motor Vehicles. The Town of Sheffield has no jurisdiction to change this information.