Abatement Application: A notice on an approved form to the Board of Assessors that the taxpayer disagrees with the assessment on his/her real or personal property. This must be filed no later than the due date of the 3rd quarter actual bill. This is usually February 1st unless this date falls on a weekend or a holiday.
Abatement Decision: After review of the abatement application, the Board of Assessors makes its decision on whether to grant or deny the application.
Appellate Tax Board: A quasi-judicial board for taxpayer appeal after a Board of Assessors has made a decision regarding an abatement application. Application must be made within 3 months after the date of decision by the Board of Assessors. Filing information is available at: Appellate Tax Board, 399 Washington Street, Boston, MA 02202. Phone number is (617) 727-3100. There is a fee required to file the appeal at this level.
Neighborhood Designation: This refers to the neighborhood or section of the Town in which a property is located. It relates to the land value; and it is the means whereby the assessed value of a property reflects the effect of its location within the Town.
New Growth: This is the term used to describe the additional Proposition 2½ tax revenue raising capacity which is permitted by reason of the new building construction which takes place within the Town.
Quarterly Tax Bill: Property tax bills in the Town of West Bridgewater are issued four times a year. The normal due dates are as follows: the first quarter bill (preliminary) of the fiscal year is due on August 1st; the second (preliminary) on November 1st; the third (actual) is due on February 1st and the fourth (actual) on May 1st. The third quarter tax bill is the first one to be based on the actual assessment and on the actual tax rate for the fiscal year. It is calculated by first deducting from the total tax for the fiscal year the first two preliminary tax payments. Then the remaining tax amount is divided by two to represent the third and fourth quarter tax bill. PLEASE DO NOT MAKE THE COMMON MISTAKE OF CALCULATING YOUR TOTAL TAX BY MULTIPLYING YOUR THIRD QUARTER TAX BILL BY FOUR.