Real Estate & Personal Property Tax

What is the current tax rate?

The tax rate for FY2022 is $14.70 per $1,000 of taxable value. If your taxable value is $300,000, you can calculate the tax by the following formula: $300,000/$1,000 = 300.

300 x $14.70 = $4,410.00 tax for the year

What is the “Comm Pres Fund” listed on my bill?

The Community Preservation Fund is a 3.0% surcharge on the tax which goes to a fund to be used specifically toward recreation, historic preservation, open space and low-income housing projects. The state contributes toward the fund, too, in the towns that have adopted it. It is applied to everyone's bill at 3.0% of the amount of the tax and is administered by a separate CPF Committee here in town. This money does not go into the general operating funds of the town, only to the specific CPF projects, as approved by Town Meeting. It is calculated as follows:

Taxable value:     $300,000Less exemption: -$100,000 = $200,000                           $200,000/$1,000 = 200                            200 x 14.70 =$ 2,940 = tax eligible for CPF surcharge                          $2,094 x 3.0% = $88.20 CPF surcharge for the year

Tax Rates from 1999 to 2022

At what ratio is property assessed?

By law, property is valued at 100% of full and fair cash value, based on proven sales in the Sunderland market.

What does 100% of full and fair cash value mean?

The courts have defined this phrase to mean “current market value”. Thus, in determining value, the Assessors seek to approximate what property would sell for on the open market. The mass appraisal process of assessing allows an acceptable range of value as compared to the appraisal of individual properties for mortgages or estates.

Can I check the valuation of any property or just my own?

Valuations are public record. You can either call ,check online here under the GIS Tab, or come in to the Assessor’s office with the property location or owner’s name to find the current or past valuation for any property in Sunderland.

The Next Revaluation (which occurs every 5 years) for Sunderland is scheduled for FY 2022.

How do I find the ownership of property or when it was sold or the price paid?

The Assessors’ office has this information (updated monthly) and a book and page reference on the property record card all properties. You can also research this at the Franklin County Registry of Deeds, now located on Olive Street in Greenfield or available on their website.

What is the assessment date of all property?

The assessment date is the January 1st preceding the fiscal year, so the FY2022 bill reflects the property’s condition on Jan. 1, 2021.

Whose name goes on the tax bill? If a property is sold, when will the bill reflect the new ownership?

The name on the tax bill is the record owner(s) as of January 1st preceding the fiscal year, however the new owner’s name is included on the bill if the property has been sold, in order to have it reach the person responsible for paying the bill. Property tax bills are mailed to the owner of record, not to a mortgage company, so it is the property owner’s responsibility to see that it is forwarded if someone else will actually be paying it.

How do I change my mailing address for tax billing?

Contact our office by mail or e-mail to change a mailing address – otherwise we must use the mailing address given on the deed – we don’t always know if you have moved to your new Sunderland property or where you receive your mail.

How do I change a name on my property/tax bill?

The only ways to change a name on a property/tax bill is to either record a new deed or to provide the Assessors’ office with a probated will.

How often are tax bills issued?

The Tax Collector mails bill semi-annually, usually in July for payment October 1 and in late December for payment April 1 of the next year. The bill due in October is for the first half of that fiscal year (July 1 – June 30) and the spring bill is the remainder of that year’s bill, so both refer to the property’s value as of January 1 prior to the first bill.

What is an abatement or an exemption?

An abatement is a reduction in the taxable value of a property if it is overvalued – it has nothing to do with one’s ability to pay the tax but only with the value of the real estate or taxable personal property. An exemption is a reduction in the amount of tax to be paid based on a personal circumstance of the property owner.