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.
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.
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 '20
- Residential Tax Rate: $15.15/$1,000 of assessed value
- Commercial/Industrial/Personal Property Tax Rate: $30.41/$1,000 of assessed value
Documents and Forms
- Change of Address Form
- Assessors Abatement Deadline
- Assessors – Schedule C – Mixed Use Rental Income Form
- Assessors – Schedule B – Commercial and Industrial Rental Income
- Assessors – Schedule AF – Affordable Housing Rental Income
- Assessors – Schedule A – Apartment Rental Income
- Assessors – Record of Abatement – 2019
- Assessors – Record of Abatement – 2018
- Assessors – Record of Abatement – 2017
- Assessors – Record of Abatement – 2016
- Assessors – Record of Abatement – 2015
- Assessors – Record of Abatement – 2014
- Assessors – Record of Abatement – 2013
- Assessors – Real Estate Abatement Application
- Assessors – Personal Property Abatement Application
- Assessors – Personal Property – State Tax Form 2 – Form of List
- Assessors – Motor Vehicle Excise Abatement Application
- Assessors – Massachusetts Personal Property Tax Information
- Assessors – Massachusetts General Laws Chapter 59 Section 61A
- Assessors – Income and Expense Instructions
- Assessors – Fiscal Year 2020 Values
- Assessors – Fiscal Year 2019 Values
- Assessors – Cover Letter for Income and Expense
- Assessors – Boat Excise Abatement Application
- Assessors – Annual Income and Expense Summary Report
- Assessors – Agent Authorization
- 2020 Assessors Tax Rate Classification Hearing
- 2019 Assessors Tax Rate Classification Hearing
- 2018 Assessors Tax Rate Classification Hearing
- 2017 Assessors Tax Rate Classification Hearing
- 2016 Assessors Tax Rate Classification Hearing
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.