Rate Breakdown

Property taxes in Plymouth County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Plymouth County

In Plymouth County, property taxes are determined by local municipal assessors who establish the "full and fair cash value" of all real and personal property as of January 1st each year. This assessment is used to calculate your tax liability based on the local tax rate (or millage rate), which is set annually by the Board of Selectmen or City Council to meet the community's budget requirements.

The formula for your tax bill is: (Assessed Value / 1,000) × Tax Rate = Annual Tax. Because Massachusetts utilizes a system governed by Proposition 2 ½, the total amount of property tax a municipality can levy is restricted, preventing the tax levy from increasing by more than 2.5% over the previous year's limit, plus allowances for new growth.

Available Exemptions

Massachusetts offers several statutory exemptions designed to reduce the tax burden for qualifying homeowners. Eligibility is typically based on ownership, residency, and specific personal criteria. Common exemptions include:

• Senior Citizen Exemptions: Available for residents aged 70 or older (Clause 41C) who meet specific income and asset thresholds.
• Veteran Exemptions: Provided to veterans with service-connected disabilities or those who meet specific criteria regarding their period of service.
• Disability Exemptions: Available for blind persons (Clause 37A) or those with specific physical impairments.
• Hardship Exemptions: Available for elderly or infirm taxpayers who are unable to contribute fully to the public charges (Clause 18).

Note: The Homestead Act provides protection against creditors but does not reduce your tax liability; however, it is a critical safeguard for your primary residence.

Payment Schedule & Deadlines

Plymouth County municipalities generally operate on either a quarterly or semi-annual billing cycle. Most towns have transitioned to a quarterly system to improve cash flow and reduce the burden of large lump-sum payments.

• Quarterly Due Dates: Typically August 1st, November 1st, February 1st, and May 1st.
• Late Payments: If payment is not received by the due date, interest accrues at an annual rate of 14% as mandated by state law.
• Consequences: Continued delinquency may result in the issuance of a demand notice, additional collection fees, and eventually the placement of a tax lien on the property, which can lead to foreclosure if left unresolved.

Appealing Your Assessment

If you believe your property has been overvalued or unfairly assessed compared to similar properties, you have the right to file an Application for Abatement. This application must be filed with your local Board of Assessors within 30 days of the mailing date of the actual tax bill (typically the third-quarter bill). You must provide evidence to support your claim, such as recent appraisal reports, sales data of comparable homes, or documentation of structural issues. If the Board denies your application, you may further appeal to the Massachusetts Appellate Tax Board (ATB).