Real estate taxes are based on property assessments set by the Assessors and a tax rate approved by the state, usually in December. Bridgewater has been on a quarterly billing system since July 1, 2010 to improve cash flow. Preliminary bills are mailed at the end of June. They are estimates and do not contain tax rate and assessment values. They are due the first business day of August & November. 
Actual bills are mailed at the end of December. These bills contain the tax rate and assessment values as well as abatements, exemptions, liens, other adjustments and previous payments. They are due the first business day of February & May. 

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Personal Property Tax 

The personal property tax is a tax on businesses.  A person or company that is in business as of January 1 is subject to a personal property tax in the community where the business is located.  If the business is owned by an individual, partnership, limited liability company or trust it is subject to a tax on everything used in the conduct of their business; furniture, fixtures, equipment, inventory, and/or machinery. 

If the business  is owned by a corporation, the furniture, fixtures and inventory are exempt locally as they pay a corporate excise to the State, and they are subject to a tax locally, only on their machinery used in the conduct of their business, poles, wires, underground conduits and machinery used in the distribution of water.  There is an exemption on machinery used in the administration of the business, purchasing, selling, refrigeration of goods, the air conditioning of the premises. and laundering.

If the business is owned by a manufacturing corporation, they are only taxable on poles, wires, underground conduits and machinery used in the distribution of water.

In the case of laundries, if the business is owned by an individual, they are subject to a tax on all of their equipment and machinery.  If the business is owned by a corporation, the machinery used for laundering is exempt, but they are subject to taxes on all other machinery, such as the revolving racks, presses, sewing machines, etc.

All businesses are required to file a Form of List with the Board of Assessors by March 1st of each year.  This is a declaration by the person owning the business as to what they have, the date of purchase, price new, make and model of machinery, furniture, etc., and what they feel the current value is.  In addition to reviewing the Forms of List, the Assessors go out in the field to list the property.  If, when the tax bills are issued, the taxpayer has a question on what they are being billed for or the valuation, they have the right to file an abatement application.  This application must the filed when the third notice or "actual tax bill" is issued, but no later than February 1st, or if mailed, have a United States post office postmark of no later than February 1st. 

If a Form of List is not filed and the taxpayer files an abatement application, an abatement granted will be penalized by 50%

Real Estate Tax

Quarterly Billing Explained:

Quarterly Billing follows a Fiscal Year schedule (July 1 - June 30) with bills being due every three months.  Quarterly billing consists of two preliminary bills due August 1 and Nov 1, and two Actual bills due Feb 1 and May 1. 

Preliminary bills are based on the prior years total tax divided by 2 with 2.5% added.  There is  no change in the taxable value when Preliminary bills are issued.  Preliminary bills are an estimated tax based on what was taxed in the previous year.  

 Actual bills reflect any changes in valuation based on a given years calculations.  Quarterly billing does not mean four equal installments.  With the preliminary bills being estimated the actual bills will reflect increases or decreases in valuation for a given fiscal year.

What if I disagree with the valuation of my property?

An abatement may be issued if you believe there are factual errors in the data pertaining to your property, or you believe that comparable sale properties are assessed substantially less (ten percent or more) than your property. Under Massachusetts General Laws a taxpayer can only seek an abatement from the time the Actual Tax Bills are issued until these bills are due to be paid or 30 days from the date of issue.  

Outside of the 30 day timeframe for Abatement applications, taxpayers can address any factual errors they believe exist in the data pertaining to their property, and inspection can be scheduled and if errors in the data are found a valuation may be changed.  However, while a valuation may be adjusted, this will not change a current tax due unless an abatement is filed timely.

What is an Abatement?

Abatement applications can be filed to reduce the valuation of a property thereby reducing the tax.  With any Real Estate Abatement application, it is the applicants responsibility to substantiate their claim of overvaluation.  Information should include comparable properties or other information to address any factual errors the taxpayer believes are in the data pertaining to their property.