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

Historic Tax Rates

Documents and Forms

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.

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