THE ROLE OF ASSESSORS IN MUNICIPAL FINANCE
In Massachusetts, assessors are either appointed or elected to three-year terms. The assessors’ primary responsibility is to value all real estate and personal property subject to taxation. Assessed valuations are based on “full and fair cash value” as of the January 1 st preceding each fiscal year.
In order to maintain assessments at or near market value, the assessors’ regularly compare property valuations with the selling prices of properties that have sold. Assessment-to-sale ratio statistics are analyzed to determine the median assessment level, as well as, assessment uniformity.
No valuation methodology can accurately predict what a property will sell for. A secondary, and perhaps more important role of the Board of Assessors is to generate equitable assessments. To that end we continually strive to maintain an accurate property database and refine valuation tables and formulas that yield both equitable and explainable assessments.
ABATEMENTS
All taxpayers have the right to file for an abatement of their taxes if they believe that their property has not been fairly valued.

Information regarding applications and deadlines to file for abatements is printed on tax bills, or can be obtained by calling the Assessors’ Office at 508-886-4101. Applicants should present compelling evidence to support a claim of overvaluation.
Applications for abatements are due on or before the due date for payment of the 3 rd quarter bill (February
1, 2015). Mailed applications must be postmarked no later than 2/1/2015.
EXEMPTIONS
An exemption releases an individual from the requirement to pay all or a part of their property tax obligation. Exemptions are available to those individuals that meet the various requirements in the following categories:

Elderly

Blind

Minor children of police/firefighters killed in the line of duty

Disabled Veteran

Widows or Widowers

Orphaned Minor Children
Applications for personal exemptions are due on December 15 th , or within ninety days of the mailing of the 3 rd quarter bill (March 30, 2015).
APPEALS
If you are not satisfied with the action taken by the Board of Assessors office regarding your request for abatement or exemption, you have the right to appeal to the State Appellate Tax Board, 100 Cambridge
St. Boston, MA 02204 (617-727-3100).
Valuations by Property Class
Valuation Property Class Accts
Single Family Homes 2,545
Condominiums 253
Mobile Homes and Other Res 34
Two Family Homes
Three Family Homes
41
7
Apartments 4 - 8 Units
Mixed Use
Vacant Land
Commercial
Industrial
Personal Property
Forest Lands - Chapter 61
Agricultural - Chapter 61A
Recreational - Chapter 61B
13
32
1,022
30
6
147
17
44
4
TOTAL TAXABLE 4,195
Exempt Properties
TOTAL TAXABLE & EXEMPT
610,683,900
22,893,400
7,694,000
8,992,400
1,509,200
5,573,400
13,865,300
28,731,600
11,506,700
1,796,100
18,891,900
45,100
514,900
262,100
$732,960,000
$ 101,794,000

History of Valuations, Tax Rates, and Levies
Fiscal Year Valuation Tax Rate Tax Levy
2015 732,960,000 17.65 12,936,744
2014
2013
721,018,300
711,823,900
17.11
16.66
12,336,623
11,858,986
2012
2011
2010
734,741,500
753,504,300
788,048,200
15.30 11,241,545
14.14 10,654,551
12.92 10,181,570
2009
2008
2007
2006
810,115,400
824,785,200
792,525,300
701,395,100
2005 651,398,000
2004 534,134,295
11.99
11.21
10.76
10.42
10.99
9,713,284
9,245,843
8,527,572
7,308,536
7,158,864
11.3 6,062,424
Summary of Appropriations and Revenues
APPROPRIATIONS & OTHER EXPENDITURES
Total Appropriations of Town Meeting
Cherry Sheet Offsets
Snow and Ice Deficit
State and County Charges
$19,854,627.38
10,644.00
0.00
29,208.00
68,422.23 Allowance for Abatements & Exemptions
TOTAL $19,962,901.61
ANTICIPATED REVENUES
$12,936,744.01
Property Tax Levy
State Distributions -
State Aid
Veteran Reimbursements
Exemption Reimbursements
State Owned Land
Public Libraries
$ 823,147.00
37,947.00
21,120.00
82,458.00
10,644.00
School Bldg Authority Payments 864,461.00
Local-Non-property Tax Revenues (anticipated)
Motor Vehicle Excise
Penalties & Interest on Taxes
$1,110,356.00
80,000.00
Payment in Lieu of Taxes
Other Charges for Services
Fees
Other Revenues
Licenses and Permits
Fines and Forfeits
Investment Income
526,000.00
510,000.00
53,000.00
325,000.00
130,000.00
27,000.00
10,000.00
Other
Free Cash
Other Available Funds
Enterprise Funds
$ 296,364.00
179,016.00
1,939,192.60
TOTAL REVENUES $7,026,157.60

How Your Tax Dollars Are Spent
Based on Operating Budgets
SERVICES/DEPARTMENTS BUDGET% BUDGET$
Ambulance
Animal Control
2.96
0.14
514,276.00
24,592.00
Debt Service 14.95 2,597,523.06
Emergency Com/Management 1.74
Fire Protection 1.15
301,505.20
200,125.00
General Expenses/Benefits
General Government
Health/Human Services
Inspectional Services
7.03
4.29
0.85
0.63
1,219,877.06
745,266.81
148,949.00
108,941.00
Library/Cultural/Recreation
Police Protection
Public Works
Education
TOTAL BUDGET
1.16
4.02
6.22
54.86
201,037.65
697,743.00
1,080,276.00
9,529,768.00
17,369,904.78
Approximate Cost of Services to the Average Single Family Homeowner
TOWN SERVICE AVERAGE TAX $
Ambulance
Animal Control
Debt Service
Emergency Com/Management
Fire Protection
General Expenses/Benefits
General Government
Health/Human Services
Inspectional Services
Library/Cultural/Recreation
Police Protection
Public Works
Education
TOTAL AVERAGE TAX BILL
(based on an average single family home valuation of $ 239,954.38 )
Compliments of
The Rutland Board of Assessors
250 Main Street
Rutland, MA 01543
508-886-4101
125.36
5.93
633.13
73.69
48.70
297.72
181.68
35.99
26.68
49.13
170.25
263.42
2323.32
$ 4,235.00