|
|
|
|||||
The Assessor’s Office is responsible for administering the property tax and motor vehicle excise tax for the Town of Brookline. The property tax includes real estate and tangible personal property accounts. Assessed values are subject to audit review and certification by the Department of Revenue every three years. The Assessors grant all statutory exemptions and act on all abatement applications. The Assessors are responsible for defending all appeals made to the Appellate Tax Board. The Assessors administer all special assessments under qualifying farm and forest management and open space preservation programs. The assessment standard in Massachusetts is full and fair cash value based on market conditions each January 1. The premise of value is value in exchange. The definition of fair cash value is defined as, the price on which a willing seller and a willing buyer in a free and open market will agree if both of them are fully informed and under no compulsion. Boston Gas Co. v. Assessors of Boston, 334 Mass. 549, 566 (1956). The Assessors can be contacted at; assessors@town.brookline.ma.us or (617) 730-2060. . |
||||||
|
|
||||||