How Are Taxes Billed?
Real estate and personal property are valued as of January 1st of the calendar year for the Fiscal Year which runs from July 1st to June 30th of the following year. Brockton issues bills on a quarterly basis:
The first and second notices of taxes are sent out as preliminary tax bills and are based on the prior year’s taxes. These bills are issued on July 1st and October 1st respectively and are due within 30 days from the date of issue.
The third tax bill is known as the “actual tax bill” and is issued January 1st. It reflects the tax rate resulting from the classification shift approved by the City Council, the new Fiscal Year valuations, and the total tax for the year. The City of Brockton cannot set the tax rate until the valuations and the recap sheet are approved by the Massachusetts Department of Revenue.
The fourth and final bill for the Fiscal Year is issued April 1st. The property tax amounts due for the third and fourth quarters reflect any tax increase for the Fiscal Year.
Abatements
The issuance of the third quarter bill (actual) triggers the time limit for the abatement process. If a taxpayer has a dispute with their property’s valuation, or questions the description of their property, the taxpayer should file an abatement application. The abatement application must be filed in the Assessor's Office no later than February 1st or have a United States Postal Service postmark of no later than February 1st.
Due Dates
Real estate, personal property, and motor vehicle excise tax bills are due within 30 days from the date of issue. Boat excise tax bills are due within 60 days. Exemptions and deferrals may be filed under the various statutes, no later than three months (90 days) from the issuance of the third (actual) tax bill. Abatement, exemption and deferral applications must be on approved forms. All applications are available in the Assessor's Office, located in the basement of City Hall, 45 School St., during regular business hours, 8:30 a.m. to 4:30 p.m. Monday through Friday.
Current Tax Rate FY '24
- Residential Tax Rate: $12.02/$1,000 of assessed value
- Commercial/Industrial/Personal Property Tax Rate: $24.05/$1,000 of assessed value
Documents and Forms
Percentage Change For Residential Properties FY 2023
Uploaded: October 14, 2022 at 8:38 amPercentage Change For Residential Properties FY 2022
Uploaded: October 25, 2021 at 9:11 amPercentage Change For Residential Properties FY 2021
Uploaded: June 11, 2021 at 2:07 pmPercentage Change For Residential Properties FY 2020
Uploaded: June 11, 2021 at 2:09 pmChange of Address Online Form
Uploaded: July 10, 2020 at 11:49 amAssessors Abatement Deadline
Uploaded: September 25, 2018 at 10:30 amAssessors – Schedule C – Mixed Use Rental Income Form
Uploaded: February 21, 2020 at 11:21 amAssessors – Schedule B – Commercial and Industrial Rental Income
Uploaded: February 21, 2020 at 11:23 amAssessors – Schedule AF – Affordable Housing Rental Income
Uploaded: February 21, 2020 at 11:24 amAssessors – Schedule A – Apartment Rental Income
Uploaded: February 21, 2020 at 11:26 amAssessors – Record of Abatement – 2023
Uploaded: June 14, 2023 at 10:37 amAssessors – Record of Abatement – 2022
Uploaded: June 14, 2023 at 10:35 amAssessors – Record of Abatement – 2021
Uploaded: October 18, 2021 at 11:13 amAssessors – Record of Abatement – 2020
Uploaded: October 18, 2021 at 11:11 amAssessors – Record of Abatement – 2019
Uploaded: August 26, 2019 at 3:45 pmAssessors – Record of Abatement – 2018
Uploaded: August 26, 2019 at 3:40 pmAssessors – Real Estate Abatement Online Application
Uploaded: September 25, 2018 at 10:51 amAssessors – Real Estate Abatement Hard Copy Form
Uploaded: January 24, 2023 at 11:24 amAssessors – Personal Property Abatement Application
Uploaded: September 25, 2018 at 10:52 amAssessors – Personal Property – State Tax Form 2 – Form of List
Uploaded: September 25, 2018 at 10:45 amAssessors – Motor Vehicle Excise Abatement Application
Uploaded: September 25, 2018 at 10:43 amAssessors – Massachusetts Personal Property Tax Information
Uploaded: September 25, 2018 at 3:00 pmAssessors – Massachusetts General Laws Chapter 59 Section 61A
Uploaded: September 25, 2018 at 2:38 pmAssessors – Income and Expense Instructions
Uploaded: February 24, 2020 at 10:31 amAssessors – Fiscal Year 2024 Assessed Values by Street
Uploaded: October 17, 2023 at 10:24 amAssessors – Fiscal Year 2023 Assessed Values by Street
Uploaded: October 13, 2022 at 3:52 pmAssessors – Fiscal Year 2022 Assessed Values by Street
Uploaded: October 17, 2023 at 8:47 amAssessors – Fiscal Year 2021 Residential Values
Uploaded: October 28, 2020 at 11:08 amAssessors – Fiscal Year 2021 Mixed Use Values
Uploaded: October 28, 2020 at 11:10 amAssessors – Fiscal Year 2021 Condos Values
Uploaded: October 28, 2020 at 11:11 amAssessors – Fiscal Year 2021 Commercial Apartments Values
Uploaded: October 28, 2020 at 11:06 amAssessors – Fiscal Year 2021 Assessed Value by Street
Uploaded: December 21, 2020 at 10:25 amAssessors – Fiscal Year 2020 Values
Uploaded: November 22, 2019 at 10:52 amAssessors – Fiscal Year 2019 Values
Uploaded: November 22, 2019 at 10:49 amAssessors – Cover Letter for Income and Expense
Uploaded: September 25, 2018 at 2:43 pmAssessors – Clause 41 C
Uploaded: January 24, 2023 at 10:29 amAssessors – Clause 37 A
Uploaded: January 24, 2023 at 10:28 amAssessors – Clause 22 E
Uploaded: January 24, 2023 at 10:26 amAssessors – Clause 22 ABCDP
Uploaded: January 24, 2023 at 10:24 amAssessors – Clause 22
Uploaded: January 24, 2023 at 10:23 amAssessors – Clause 18
Uploaded: January 24, 2023 at 10:13 amAssessors – Clause 17D
Uploaded: January 24, 2023 at 10:07 amAssessors – Boat Excise Abatement Application
Uploaded: September 25, 2018 at 10:41 amAssessors – Annual Income and Expense Summary Report
Uploaded: February 21, 2020 at 12:48 pmAssessors – Agent Authorization
Uploaded: September 25, 2018 at 2:40 pmAssessors – 3ABC
Uploaded: December 28, 2023 at 2:56 pm2024 Assessors Tax Rate Classification Document
Uploaded: October 25, 2023 at 12:51 pm2023 Assessors Tax Rate Classification Document
Uploaded: October 28, 2022 at 3:44 pm2022 Assessors Tax Rate Classification Document
Uploaded: November 10, 2021 at 2:13 pm2021 Assessors Tax Rate Classification Document
Uploaded: November 12, 2021 at 9:39 am2020 Assessors Tax Rate Classification Document
Uploaded: November 22, 2019 at 10:54 am2019 Assessors Tax Rate Classification Document
Uploaded: November 22, 2019 at 10:51 am
The Assessors are requesting abatement applications to include the additional forms detailed below for each property type.
All information submitted with the additional forms need to cover the previous calendar year. The residential property request is for single, two and three families and condominiums. Income and expense statements should be submitted with the apartments of 4 or more units, mixed use, commercial and industrial properties. If owner occupied, please submit expenses.