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1. What is the Fiscal 2020 tax rate?

The Fiscal 2020 Residential Tax Rate is $6.62 per thousand dollars of valuation and the Fiscal 2020 Commercial/ Industrial/ Personal Property Tax Rate is $6.32 per thousand dollars of valuation.

Go to: Tax Rate Page

2. How do I change the mailing address on my tax bill(s)?

Your mailing address (legal) must be the same address as used for filling your Federal & State Income Tax Forms. To change the mailing address for your real estate, personal property, or boat, complete the address change form available on this web site and mail or fax it to the Assessors' Office. You may download Change of Address Form by clicking on => Assessors => Frequently Used Forms => Change of Address. To change your mailing address for your motor vehicle excise, you must contact the Registry of Motor Vehicles at 1-800-858-3926.

Go to: Frequently Used Forms Page

3. Why is the former owner's name still on my tax bill?

This is often confusing to new owners. Chapter 59, Section 11, of the Massachusetts General Laws states: "Taxes on real estate shall be assessed ... to the person who is the owner on January first ...."
The tax bill will carry the January 1 owner's name throughout the entire subsequent fiscal year. Once the fiscal year has run its cycle, the former owner's name will be replaced by the new owner's name.

4. Why doesn't my tax bill show a value for my property?

Preliminary tax bills, mailed on October 1, have neither a value nor a tax rate. Both the value and the tax rate will appear on the actual tax bill, which will be mailed April 1.

Voters at the April 2005 Special Town Meeting accepted the provisions of MGL Chapter 59,§57C, which allows the Town to send out property tax bills on a semi-annual, basis. Under the semi-annual system, property taxpayers will be sent a preliminary tax bill each year on October 1 and the actual tax bill will be sent in April. The preliminary tax will be payable due in November. The preliminary tax amount for the new fiscal year will typically be one-half of the adjusted net tax owed on the property for the prior fiscal year. Also, all betterments are billed in full for the year on the October bill. Thus the installment due in November would typically be about one-half of the prior year's total tax bill plus any betterment due on the property.

Exceptions to this rule are for those properties where there has been a change in the property's condition that will result in a significant increase or decrease in valuation and taxes assessed in the new fiscal year. Examples of significant changes are new construction, land subdivisions, and condominium conversions.

Under the semi-annual payment system, interest on late tax payments will be charged for the number of days that the payment is actually delinquent. For example, if a payment due on November 1 is not made timely, interest will be charged from that date until the date the payment is made.

A taxpayer's right to seek an abatement or exemption is as follows: Once actual tax bills are mailed out in April, taxpayers wishing to contest their assessments must file an abatement application within 30 days of the date those bills were mailed. Applications for personal exemptions must be filed within three months of the date the actual tax bills were mailed.

5. How often do assessments change?

To ensure compliance with the requirement that municipalities assess property at "full and fair cash value," the Massachusetts Department of Revenue requires every city and town to undergo a full recertification every three years.

Fiscal 2009 was a re-certification year for Provincetown as were Fiscal 2006, 2003 and 2000. In the past, during the two interim years between triennial recertifications, the Board of Assessors had the option of doing nothing--as it did in the early 1990's when property values were fairly stable,or of making interim,year adjustments in attempt to keep assessments at fair market value.. Because the real estate market has been extraordinarily strong in recent years, the Assessors have opted to make interim-year adjustments since Fiscal 1998.

Beginning with Fiscal Year 2004, the State Department of Revenue has mandated that communities MUST make interim-year adjustments.

6. How do the Assessors determine value?

By law property valuation in Massachusetts is required to be based on "full and fair cash value," which is the amount a willing and knowledgeable buyer would pay a willing and knowledgeable seller on the open market. The Assessors must collect, record, and analyze a great deal of information about property and market characteristics in order to estimate the fair market value.

The Assessors first inspect each property to record specific features of the land and building(s) that contribute to its value (Size; type and quality of construction; number of dwelling units, baths, fireplaces; type of heating system). In addition, the neighborhood in which a property is located and the extent (if any) of its view of the water have a major impact on value. These and other features are listed on individual property record cards that are available in the Assessors' Office.

Determining "full and fair cash value" of a property involves discovering what similar properties are selling for and what the property would cost today to replace. Valuation techniques for commercial properties also include analysis from an investment point of view and how interest rates may be affecting the real estate market.

The Assessors do not create value. Rather, they have the legal responsibility to discover and reflect the changes that are occurring in the marketplace.

7. There has been a change in ownership. How do I correct the names on my tax bill(s)?

In order to change a name or trustee's name on a real estate tax bill, the Assessors' Office must receive a copy of a recorded deed or newly recorded trustee document filed at the Barnstable County Registry of Deeds or Land Court.

In order to remove a decedent's name from a real estate tax bill, in cases where property is held as "tenants by the entirety" or "joint tenants," the Assessors' Office requires a recorded copy of a death certificate. In the case of property held as "tenants in common," the Assessors' Office requires an Inheritance Tax Release of Lien. The process of probating a will often takes several years. The Assessors' Office will make the change once the probate has been finalized. If you feel that a probate has been completed and the Assessors' Office has not changed the title, please contact the Assessors' Office.

In the event your name has changed, please provide the Assessors' Office with the appropriately recorded document(s) from the Registry of Deeds or Land Court.

8. What is personal property tax?

Massachusetts assesses a tax on tangible personal property. The contents of your domicile (or principal residence) are exempt from personal property tax. While you may own more than one home, you can only be domiciled in one place. Your domicile is considered where you file your Federal & State Tax Returns and where you vote. If your domicile contains more than one dwelling unit, you will still be liable for any personal property you own in the rental units. Basically, personal property is anything that can be removed without destroying the structure. A stove is personal property; a built-in cook top is not. Further examples of personal property include: furniture, bedding, artwork, kitchen utensils, stereo equipment, and recreation equipment.

9. I sold my property last year. Why am I still getting a personal property tax bill?

Personal property tax is assessed to the owner of the property on January 1 preceding the beginning of the fiscal year. Even if you sell your property on January 2, you will receive a personal property bill for the entire fiscal year. As a general rule, mortgage companies do not automatically pay personal property tax.

10. As a resident of Provincetown do I qualify for any tax relief?

As a resident of Provincetown, you may qualify for a tax exemption. An exemption releases an individual from the requirement to pay all or a portion of his/her property tax obligations. Exemptions may be available to those individuals that meet the various requirements in the following categories:

Surviving Spouse, Minor Child, or Elderly Person

If you are a surviving spouse or minor child who owns and occupies the property as your domicile, or if you are at least 70 years old and have owned and occupied your property as your domicile for at least five years and have assets, excluding the value of your domicile, of less than $40,000, you may qualify for an exemption of $274.00.

Elderly Person

If you are over 65, have assets (excluding the value of your domicile) below $40,000, if single, or $55,000, if married; have been continuously domiciled in Massachusetts for at least the 10 preceding years; and have gross receipts of less than $20,000, if single, or $30,000, if married, you may qualify for an exemption of $1000.

Blind Person

If you are declared legally blind with the MA Commission for the Blind as of July 1, you may qualify for a blind exemption of $500.

Disabled Veteran/Surviving Spouse

If you are a disabled veteran, you may qualify for an exemption of $400.

Surviving Spouse/Minor Child(ren) of Police or Firefighter Killed in the Line of Duty.

This provides a full exemption of taxes assessed. Please contact the Assessors' Office for further details.

Senior Volunteer Work Credit ($750 or $1000)

You must be at least 60 years old and own property in Provincetown. It is not required that you be domiciled in Provincetown. You must provide volunteer services to the Town and will be credited for said services at a rate consistent with the State's minimum wage. As of August, 2016, the minimum wage was $11.00/hour, which equates to 68 hours or 91 hours of service. All hours must be completed in the same calendar year. The exemption amount is $750 (68 Hours) or $1000 (91 Hours). No partial credit is given. Contact the Council on Aging, 26 Alden Street, 487-7083, for further details.

CPA Exemption

Moderate Income Seniors: If you are a Provincetown homeowner age 60 or older, you may be eligible for an exemption from your Community Preservation Act property tax surcharge if you meet certain basic criteria and do not exceed specific income limits.

Low Income Households: Homeowners under the age of 60 may also qualify for a CPA exemption if your annual gross household income does not exceed specific limits.

Income limits for both Moderate Income Seniors & Low Income Households are published each year by the Assessor's Office, available after the Final/Actual Tax bills are mailed.

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In all cases, you must establish residency and property ownership to be considered for a tax exemption. You must also reapply for the exemption each year

Go to: Exemptions & Deferrals Page

11. I am a senior citizen who does not qualify for the elderly exemption. Do I qualify for any other assistance?

Massachusetts allows you to defer your taxes if you are 65 years old and meet certain ownership, residency, and income/asset qualifications. Contact the Assessors' Office for more information.

Tax Deferral - Elderly

Amount: Any or all of the taxes assessed may be deferred (not exempted) with interest (8%) until the property is sold or transferred, or until the demise of the owner, at which point the taxes are repaid. The cumulative total of taxes deferred cannot exceed fifty percent of the applicant's share of the assessed value of the property, and a lien is recorded by the Town.

Eligibility: As of July 1 of the tax year, an individual must be 65 years old, must have owned and occupied any property for at least five years, and must have been continuously domiciled in Massachusetts for at least the ten preceding years.

Income: The gross receipts cannot exceed $40,000.

Go to: Exemptions & Deferral Page

12. I no longer own this motor vehicle or have moved out of state. Do I still have to pay this bill?

You may be entitled to receive a motor vehicle abatement on your auto excise. See below for your situation. You may download Motor Vehicle Abatement Form by clicking on =>Assessing Department => Motor Vehicle Excise => Motor Vehicle Abatement Form Contact the Assessors for further details. Vehicle Sold or Traded You Must Provide: Bill of sale AND plate return receipt from Registry of Motor Vehicle (RMV) or new registration form if plate transferred to another vehicle. Vehicle Stolen or Total Loss You Must Provide: Police report or insurance settlement AND plate return receipt, C-19 FORM (Affidavit of Lost or Stolen Plate from RMV) or new registration form. Vehicle Repossessed You Must Provide: Notice from lien holder AND plate return receipt, C-19 Form or new registration form. Vehicle Junked You Must Provide: Receipt from junk yard AND plate return receipt, C-19 Form or new registration form. Vehicle Returned (Lemon Law) You Must Provide: Letter from dealer certifying return AND plate return receipt or new registration form. Moved Out of State You Must Provide: Date of move AND Registration from new state or country. Exemptions Charitable Organizations; POW's (Prisoner of War); Disabled Veterans(Degrees of disability required); Disabled Persons (Degrees of disability required); Non-Domiciliary Service persons. You Must Provide: Relevant documentation establishing qualifications.

Go to: Motor Vehicle Excise Page

13. I sold my boat. What should I do about my boat excise bill?

When you sell your boat, you may be entitled to receive an abatement. In order to apply for a boat excise tax abatement, the Assessors will need proof that you disposed of the boat.

If you traded or sold your boat, please provide the Assessors with a copy of the dealer's invoice showing the trade-in, or if a private sale, a copy of the bill of sale.

If you registered your boat in another state, please provide the Assessors with a copy of the out-of-state registration. The Assessors recommend that the boat owner cancel his Massachusetts registration with the Massachusetts Division of Environmental Police.

You may download Boat Abatement Form by clicking on => Assessing Department => Boat Excise => Boat Abatement Form

Go to: Boat Excise Page