Q&A about town’s tax rate, abatement process

BY ANDREW OLIVER

The FY 2023 (July 1, 2022 to June 30, 2023) tax rate has been set at $10, compared with $10.52 in FY 2022.

While the median single family assessment increased 9.4 percent, or $69,400, to $807,400, the median SFH tax bill increased by less than half that — 4 percent, or $310 — to $8,074. The commercial rate has once again been set at the same level as the residential rate.

Note that the tax rate includes the cost of debt exclusions voted by residents. Debt service accounts for $1.25 of the 2023 tax rate, similar to the $1.27 in 2022. Excluding the cost of debt service, the tax rate fell from $9.25 to $8.75.

Marblehead’s 2023 tax rate is the fifth lowest of the 34 cities and towns in Essex County. The highest rate in Essex County belongs to Wenham at $17.35, the lowest Newbury at $8.67, and the median is $11.72.

Approximately 75 percent of Marblehead’s revenue comes from property taxes.

Real-estate assessments for Fiscal Year 2023 were mailed at the end of last year.

Q. What is the time frame upon which assessments are based?

A. For FY 2023, assessments are based upon values as of January 2022, using sales data for calendar year 2021. Sales that took place in calendar year 2022, therefore, will be the basis for the assessment for FY 2024.

Q. Is there a minimum requirement for assessment purposes?

A. The assessment process requirement is 2 percent for each property class, or a minimum of 20 units. Where there are fewer than 20 sales, as in categories such as multifamilies and commercial, data for 24 months is used. For FY 2023, that period is July 2020 to

Track

From P. A13

“The shot put and dash are often dominated by juniors and seniors due to their sheer power, but yet Lillian was still able to put together an awesome season as a freshman.”

Rachael Albert continued to work on her spin, while being unable to throw the extraordinarily difficult minimum qualifying distance of 28 feet, according to Raimo.

Girls long jump

Claire Davis finished 22nd with a leap of 15-1.5.

“Claire’s consistency this season in this event is spectacular, considering we are not able to practice jumping at our track,” Raimo said. “Running 80-plus feet to jump off a 10-inch board at top end speed daily is simply unimaginable, but yet Claire continues to impress with 15-plus-foot jumps.”

Boys long jump

Errol Apostolopoulos finished 23rd with a leap of 17-7.25.

“Errol was alternating between the high jump and long jump in a very short time frame,” Raimo said. “It was a job well done, considering the circumstances.”

Girls high jump

Keira Sweetnam finished

From P. A14

The Marblehead High

June 2022.

Q. Can I appeal my assessment?

A. Yes, provided the appeal is based upon data for the relevant year (2021 to appeal this year’s assessment). More information and directions for filing an application are available at marblehead.org/assessors-office.

Q. What is the process for appealing my assessment?

A. An appeal for abatement can be made after receipt of the third quarter tax bill mailed in December and no later than Feb. 1. The appeal, which must be based upon valuation during the relevant period (i.e., 2021 calendar year sales for the current assessment), must specify the reason for the complaint. A current appraisal is not relevant. The assessor’s office will analyze the property and the information provided. If the data is incorrect or there is evidence provided that the valuation is wrong, the assessor’s office will change the valuation.

Q. Does the assessment process include all transactions that occur?

A. The process includes all arms-length transactions. Excluded are non-armslength transactions, such as those involving foreclosure, bankruptcy, estate sales, divorce and the purchase and sale following remodeling.

Q. What is the authority under which assessments are made?

A. Chapter 59 of the Massachusetts General Laws. The process is overseen by the Department of Revenue.

Q. How does Prop 2 1/2 affect assessments?

A. The tax levy on all property in Marblehead in aggregate (not on individual properties) can be increased by no more than 2 1/2 second with a clearance of 5-0.

“Keira had two well-executed jumps at 5-2 and narrowly missed first after the winning jumper cleared 5-2 on her final jump,” Raimo reported.

Boys high jump

Apostolopoulos finished 18th with a leap of 5-6.

“Errol is a jack-of-alltrades, competing in three of the most technical events in track (hurdles, long jump and high jump), and his solid performances at the meet are testaments to his dedication to the sport and the team,” said the coach.

Boys mile Isaac Gross (4:35.75, seventh) switched from his usual twomile to run the open mile. He set the pace early and ran a very impressive time. He had a terrific season and will now look to continue his unbeaten two-mile streak at the NEC Championship Meet, according to the coach.

Girls 600 percent per annum. To this total is added the tax on new growth (such as new construction, condo conversions, any improvements/parcels taxed for first time) and any overrides or debt exclusions, to calculate the new tax levy.

Grace Mortensen finished 29th in 1:49.18, which matches her best time of the season, said coach William Herlihy.

“Grace will now face a very competitive field at the NEC Championships,” the coach added.

Q. What are the measurements used in the assessment process?

A. An assessment-sales ratio is calculated for each property sold by dividing the current assessed valuation by the sales price. A property assessed at $100,000 that sold for $100,000 would have an ASR of 100 percent. If that property sold for $110,000, the ASR would be 91 percent ($100,000/110,000). If the property sold for $90,000, the ASR would be 111 percent ($110,000/90,000).

A second factor is the “coefficient of dispersion,” which indicates how tightly the ratios are clustered around the median ratio. The lower the COD, the greater the uniformity in appraised values. With a COD of 10 percent, for example, the range of ASRs should be 90-100 percent.

Remember that the assessment is based upon data from earlier years, not the current year. A property that sells in 2023, for example, will be assessed based upon data for the year 2021. As the market has risen in the last two years, it would be reasonable to expect that the current market price would be higher than that on which the assessment was based.

Q. What are the state requirements for assessment values?

A. Assessments by law in Massachusetts are 100 percent of full and fair cash value, more commonly referenced as market value.

The ASR for residential property must be in a range of 90-100 percent, and the COD must be no more than

Boys 1,000

Ryan Thompson had his best race of the season and one of the best of his career to come in third after leading throughout the race. His time of 2:36.61 was a twosecond personal best, which puts him third on the all-time MHS list.

“Ryan has had tremendous success in the 1,000 this season, but he will be switching back to the 600 for the remainder of the season as he looks to break the school record of 1:24.69,” Herlihy said.

Girls 300

The momentum from this event started in the last meet at The Track at New Balance with huge personal bests from Cate Trautman, Le’Daisha Williams and Cora Gerson, and last weekend it was Trautman, Williams and Sadie Halpern doing the honors.

Trautman finished 11th with a time of 42.90 (1.1-second personal best), Williams ended up 21st with a time of 44.23 (0.4 second personal best) and Halpern came in 25th with a time of 44.45 in her first official 300.

Boys 300

Curtis just missed the podium with a time of 37.34 to finish eighth (.66 personal best).

Sebastian Pantzer had a tough second lane assignment, but he

10 percent. The ASR must be consistent throughout town for all types of property, both by classification — e.g., residential or commercial — and by price range. The purpose is to prevent one class of property subsidizing others.

Q. What happens when property changes hands — what does the assessor’s office do?

A. The assessor’s office receives data on all sales and sends out a questionnaire to the new owner. This data provides background information and is taken into account for subsequent assessments.

Q. What happens when improvements are made?

A. The assessor’s office receives copies of all building permits and visits every site for which a permit is pulled. The assessor’s office determines the progress of work as of July 1, regardless of the status at the building department.

Q. Which improvements have the greatest/least impact on assessed values?

A. The greatest: new construction, additions, bathrooms and kitchens. The least, those that minimize deferred maintenance: siding/ roofing/windows — items that are expected and integral to functionality and habitation.

Q. How does Marblehead tax commercial property?

A. Each year, the assessor’s office presents to the Select Board a schedule showing the impact of implementing a commercial rate that is allowed, by law, to be higher than the residential rate. In Marblehead, 95 percent of property is residential, so the imposition of a separate, higher commercial rate would have a disproportionate impact on commercial taxes.

Indeed, if the share of the tax still finished with a personal best time of 37.70 to account for 16th place.

“Harrison and Sebby are the favorites in the conference championship meet,” Raimo said.

Girls 4 by 200 Cate Trautman, Ava Machado, Devin Whalen and Claire Davis finished second with a schoolrecord-breaking time of 1:48.43, which surpassed the previous best by .07.

“They have been battling for this record for over a year now and have now taken it,” Raimo said. “This relay team is poised for a late postseason run after already qualifying for nationals, and this time will also be competitive in the New England Regional Meet as well.”

Boys 4 by 200 bill paid by commercial owners were increased by the maximum 50 percent, the reduction in the tax paid by the median homeowner in FY 2023 would be just $202 per annum, while the increase on a similarly assessed commercial property would be $4,037.

Curtis, Pantzer, Thomas Carlson and Thompson teamed up to win with a time of 1:34.17, which is 16 seconds away from the school record and 17 away from the qualifier for nationals.

“It was an exciting race right to the finish, but Ryan was able to hold off the surge to secure the victory,” Raimo said.

Q. Are there exemptions available?

A. Statutory exemptions, for which the town is reimbursed by the state, are available for eligible taxpayers and include exemptions for the elderly, veterans, the blind and widows. More information on exemptions is available from the assessor’s office, 781-631-0236, or e-mail, assessors@marblehead. org. Please take advantage of those for which you are eligible.

Q. How does the Senior Work-Off Program work?

A. Opportunities for duties such as filing, phone coverage and light clerical work are available for senior citizens through the Senior WorkOff Program. Seniors over 60 who meet certain income guidelines can earn a rebate on their taxes of up to $750. Applications for this program go through the Council on Aging office in the Judy and Gene Jacobi Community Center on Humphrey Street, 781-631-6737.

Q. What is the outlook for FY 2024 assessments and tax rates?

A. The FY 2024 assessments will be based upon sales in 2022, when the median price of SFH sales reported in MLS increased 10.4 percent to $938,000.

It is likely, therefore, that residential assessed values will be going up again in FY 2024, and that the tax rate itself will fall.

Andrew Oliver is the market analyst for Team Harborside, and author of OliverReportsMA.com, a real estate blog covering real estate and real estate-related topics in Essex County and beyond.

Merrigan ran the leadoff leg in 2:47. Maya Mahoney was then able to match her efforts as the second runner. Sofia Grubor split a 2:53 while running her first 800. Juliet Burchfield then anchored the group by running a 2:43.

“This group was running all alone throughout the race but still raced hard to finish with quality times,” Herlihy said.

Boys 4 by 800

Gabe Bayramian ran a perfect opening leg, splitting a 2:06, which was an eight-second jump from his best 800 time. He handed the baton off to Ryan Blestowe, who finished his leg in 2:17. Nate Assa split a 2:16, and Will Cruikshank ran a 2:14 as the anchor.

“This was a great race from this group. They finished sixth in 8:53.21, which qualifies them for the Division 3 Championship Meet in a couple of weeks,” Herlihy said.

Girls 4 by 400

The foursome of Halpern, Charlie Roszell, Gerson and Williams finished sixth with a time of 3:18.21, which is the third fastest in school history.

Girls 4 by 800

The Marblehead girls finished ninth with a time of 11:10.16. Ada boys hockey team (4-2 in the Northeastern Conference, 8-3-3 overall) defeated non-league Medford, 4-1, to close out January in a winning frame of mind, and then began February the same way, edging Masco in a comeback effort, 4-3. With only 29.8 seconds left in the Masco game at the Valley Forum in Haverhill, senior captain Carter Laramie lit the lamp from Christopher Locke, who scored just two minutes into the third period assisted by Hogan Sedky to trim the deficit to 3-2 at the time.

Freshman forward Avin Rodovsky then netted the equalizer from defenseman Ben Wales. Forward Cam Waldman accounted for the first

“They ran a remarkable race to put them in contention as a top-25 team in the entire state, and their four-second personal best solidifies that position,” Herlihy said.

Marblehead goal of the game. The second-period marker that tied up the proceedings at one was assisted by Locke. Sophomore goalie Leo Burdge helped secure the win with many clutch saves.