Assessing

Assessor's Database, Abatements & Maps

Exemptions & Other Tax Relief

Residential Exemption

Each year, at the option of the Mayor and City Council, an exemption of not more than 35% of the average assessed value of all Class One, residential parcels, may be applied to residential parcels that are the principal residence of the taxpayer as of January 1st, 2024. The intent of the exemption is to promote owner occupancy. This option is put in front of the Mayor and City Council for acceptance at the end of December. Before December 2024 the status of the residential exemption for fiscal year 2025 is unknown.
 

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Personal Exemptions

Qualifying seniors, veterans, and others may apply for additional RE tax exemptions allowed under state law. The amounts are set by the State. Depending on how much your taxes increased over last year, the City also allows up to double the exemption amounts to be removed from your tax bill. To qualify for any of the exemptions you must own & occupy your Somerville home as your principal home on the qualifying date. The qualifying date for most of the Clause Exemptions for FY 2025 is July 1, 2024. Please note that if your home is held in a trust, you are the owner only if you are a trustee or co-trustee of that trust, and you have a sufficient beneficial interest in the home.  Questions can be addressed to Assessing at 617-625-6600 ext. 3100 or email us at assessing@somervillema.gov. 

Elderly Exemption

Qualifying seniors, widows, and others may apply for additional exemptions allowed under state law. This includes the 41C Elderly Exemption of $1,000 for qualifying low-income seniors 65 and over (see income and asset limits in overview). If your income is too high for the 41C exemption but you have low assets, you may qualify for a 17D elderly exemption. The 17D Exemption of $334 for qualifying seniors 70 and over (see asset limits in overview). If you qualify for an elderly exemption this will give you in addition to the RE tax exemption a 25 % discount on your water bill.

Hardship

In cases of extreme hardship, seniors may qualify to have all or a portion of their tax bill waived. Hardship is based on three factors that must all be met: age, infirmity, and income. This option is for homeowners who are older, very low-income, and who also suffer from a physical or mental illness, impairment, or disability. The hardship exemption is granted at the sole discretion of the Board of Assessors.

Veterans

Several exemptions are available to veterans of the armed forces who have suffered a service connected disability of not less than 10%, or of a veteran who received a U.S. military decoration award. Disabled veterans can apply for a personal exemption, a VA letter mentioning the percentage of disability is required, and you need to be a Mass resident 6 months prior to service or have 5 years Mass residency. Like the other exemptions the applicant needs to own and live at their property. The amount of the exemption varies per disability. You can find a more detailed explanation in our instruction letter (see overview).

Blind

If you are blind you may qualify for an exemption in the amount of $500 under clause 37A. A letter from your doctor indicating blind status or a certificate from the Massachusetts Commission for the blind is required. 

Delay Paying Your Taxes (Tax Deferral for Seniors)

The Senior Tax Deferral program allows qualifying seniors age 65 or over to delay paying all or a portion of their tax bill as long as they live in and own their home. That way seniors can free up some of their resources to help cover their living expenses. Tax deferral works like a loan. Currently, 2.5 percent simple interest is charged on the amount deferred. Payment is not due until the house is sold or transferred to heirs or others. You can find a more detailed explanation in our instructions (see overview).

CPA Exemption

Full exemptions from the Community Preservation Act (CPA) surcharge are available to any income-eligible seniors age 60, and for who are under certain income limits. For example, individual seniors with an income at or below $104,230., or married seniors at or below $119,120., qualify. Limits increase with family size, and deductions for dependents and medical expenses may also help you come in under these limits. You can find a more detailed explanation in our instruction letter (see overview).

Senior Tax Work-Off Program

The Senior Tax Work-off program is just what it sounds like. Any income-eligible senior over 60 may opt to work off up to $1,500 of their annual tax bill by doing light office or other helpful work for the City. By law, the hourly pay rate is the State minimum wage of $14.25 per hour (per 1/1/2022). That means it takes about 106 hours to work off the full $1,500, or about 3 hours per week. Work-off jobs include light office work or youth services, such as reading storybooks to children. We make every effort to find available work with duties that match your skills and abilities. Call Council on Aging at (617) 625-6600 x2300 to learn more.

Motor Vehicle Excise

The Motor Vehicle and Trailer Excise Tax is imposed on anyone who registers a motor vehicle or trailer in Massachusetts. A tax is incurred for each year of registration. In some cases, you may qualify for a tax abatement or refund. Please note that filing an abatement application does not stay the collection of your excise tax. To avoid interest charges and collection actions, you must pay your excise tax in full by the deadline on your bill. If an abatement is granted, you will receive a refund for the difference.

Pay Excise Tax Online

Abatement Application

Motor Vehicle Excise Tax Explainer

Commercial, Personal & Exempt Property

PERSONAL PROPERTY: FORM OF LIST

Personal Property is assessed separately from real estate. This tax is assessed upon non-real estate, tangible assets. These assets are composed of good, material objects and other things capable of material ownership that are not part of real estate.

The Board of Assessors, as required by the Commonwealth of Massachusetts, is in the process of reviewing and inspecting all tangible, personal property associated with Somerville businesses for fiscal year starting on July 1.  This includes all machinery, equipment, inventory, etc. used in the conduct of your business as of January 1.  This review of your business personal property is designed to provide the Assessors with accurate information that will establish fair and equitable values throughout the City.

The Board of Assessors is requesting business owners to complete the form of list and submit it by March 1.  If a Form of List is not received, the Board will estimate your value, which may result in an increase.  Failure of an owner or lessee to comply with this request, will bar them from any statutory appeal under Massachusetts General Law, Chapter 56 Section 36.

• Form of List - Personal Property

Please note that since the beginning of fiscal year 2021 businesses with personal property under $9,999 are exempt to being taxed.

• Personal Property Under 10,000 Chapter 59 5 (54) PP Exempt

If you closed your business in Somerville, please complete & sign a personal property affidavit, and mail or email the affidavit to: assessing@somervillema.gov. Note that  you will receive your first personal property bill a year after you opened your business in Somerville, and that you will receive personal property bills for a year after you closed your business in Somerville. 

• Personal Property Affidavit
   

COMMERCIAL, INDUSTRIAL, AND APARTMENT PROPERTIES: ANNUAL INCOME AND EXPENSE FILING

The Board of Assessors is requesting income and expense information on commercial, industrial, and apartment properties to help us determine equitable values for assessment purposes. In accordance with State Law, all information listed on the forms is not available to the public for inspection. [CH 59 S52B]. While it is in the best interest of property owners to contribute to the establishment of fair assessments, Massachusetts Law also requires such disclosure:  Section 38D of Chapter 59.

Please return the completed Income & Expense forms by April 1.

• Income and Expense Form - Commercial and Industrial Use Property
• Income and Expense Form - Mixed Use Property
• Income and Expense Form - Apartment Use Property
   

PROPERTIES WITH EXEMPT STATUS: FORM 3ABC

Institutions and organizations, such as hospitals, schools, churches and cultural facilities, may qualify for exemption from local taxes on their real and personal property. These exemptions are found in various clauses of Massachusetts General Laws Chapter 59, Section 5 (M.G.L. c. 59, § 5). However, a religious or charitable organization is not automatically exempt from local taxation when it organizes or acquires property. It must meet specific eligibility criteria and follow certain procedures to obtain an exemption.

A charitable organization owning property on January 1 for which it claims exemption for the fiscal year beginning on the following July 1 must file a charitable property return (Form 3ABC) listing the property. A religious organization must file the return only if it claims a charitable exemption for real property other than a house of worship or parsonage. The return must be received in the assessors’ office by March 1.

For more information, please read the taxpayer’s guide published by the department of revenue.

• Religious and Charitable Organization Taxpayer's Guide 

The Board of Assessors is requesting charitable organizations to complete the form 3ABC and submit it by March 1.  If a Form 3ABC is not received, the Board of Assessors will review the exempt status of the charitable organization.

• 3ABC form
   

Upcoming Dates & FAQ

Frequently Asked Questions

FY24 Property Tax Update

Please note: FY 2024 ended on June 30, 2024. A property tax update for FY2025 will become available at the end of the calendar year.

Dear Residents and Taxpayers of Somerville:

From the Assessors: Fiscal Year 2024 is a State Department of Revenue (DOR) interim adjustment year for the Board of Assessors. An interim adjustment year requires that the Board adjusts values based upon changes in the market and that DOR standards have been met.  While the DOR reviews and approves any adjustment by the Board, the standards are not quite as rigorous and as comprehensive as those in a certification or revaluation year.  Assessments for FY 2024 reflect values as of January 1, 2023, and were released to the public on December 31, 2023.  They can be viewed at www.somervillema.gov by clicking Your Government, Departments, Assessing, and the link titled “Assessor’s Database.”  Assessed values will appear on your third-quarter actual tax bill issued on or about 12/31/2023. Taxpayers who feel that their property is overvalued must file a formal appeal (abatement) with the Board of Assessors by no later than February 1, 2024, but not before December 31, 2023.

Among other information, this update explains:

-How to find out your assessed value for FY 2024
-The FY 2024 tax rates
-Estimated average tax bills for residential homeowners
-How to appeal or file for abatement
-How values are calculated
-Property value trends in Somerville
-Information on property tax exemptions available to qualifying owners

Sincerely,
Francis J. Golden, MAA Chief Assessor & Chairman 
Michael Flynn, MAA
Richard Scanlon, MAA

View Property Tax Update Mailer (PDF)

Assessment Update

For Fiscal Year 2024 (FY24) the total assessed value of taxable property in the City of Somerville is approximately $23 billion, a 5.6% increase over FY23. Total commercial value increased this past year at 21.6%. This increase was driven by several ongoing commercial new construction projects city wide. 
Total Residential value increased at a more stable 2.9%.  
The overall increase in property values reflects continued strong market demand in Somerville, new construction of both residential and commercial properties, and increased value created by investment in and renovation of existing properties, among other factors.  

The table below depicts average assessment changes in FY24 compared to last year by property type for Market & Growth and Growth only.

Average Change in Assessment by Property Type
Property type	Market & Growth	Growth
Condominiums	5.3%	0.955%
Single family	4.9%	0.542%
2 and 3 family	0.9%	0.572%
Apartments 4+ units	3.0%	6.925%
Commercial	22.9%	25.755%
Industrial	0.1%	0.334%
Personal Property*	N/A	N/A
*Tax on business equipment, under 10,000 exempt status, comparison invalid

Understanding Average Changes

Factors that can result in a value change different from the average include, but are not limited to:

• being located in neighborhoods that had higher or lower sales prices, especially in relation to their assessment in the previous year;
• significant improvements to the property, demolition, or an under-construction status;
• required data changes due to discovery during inspection or estimate due to lack of entry (for example, property condition, number of bathrooms, measurement changes, etc.); and/or
• having received an abatement in FY 2023.

Real Estate & Rental Trends

There are significant valuation changes in FY24 in both the residential and commercial sectors. The housing market continues to be active with the largest increases for one family properties found in the West Somerville, Ten Hills, Winter Hill North and Central, Spring and Prospect Hill areas.  The largest condominium valuation changes can be found in Winter Hill and Central, Spring and Prospect Hill areas. Note that condo conversions have slowed due to the passage of increased tenants’ rights rules for a property being converted to condominiums.

FY 2024 assessments have an effective market date of January 1, 2023, with an emphasis on calendar 2022 sale prices.  Only calendar 2022 sales were analyzed for condominium, single-, two- and three-family properties.  

Apartments continue to appreciate city wide, our 4-8 units- and 9 plus units-buildings continue to show increasing rents and low vacancies. The Assessors continue to manage apartment appreciation methodically. Commercial properties have increased in value, but most of this increase is because of growth which is driven by ongoing construction projects in Assembly Square, Cambridge Crossing and Boynton Yards.

FY24 Tax Rates

FY 2023 Proposed Tax Rates and Residential Exemption Changes (Pending DOR Approval)
	FY 2023	FY 2024
Residential Tax Rate	$10.34	$10.52
Commercial Tax Rate	$17.35	$18.20
Residential Exemption %	35%	35%
Residential Exemption Tax Savings	$3,910.62	$4,053.64

The proposed tax rates for FY23 will be $10.34 per thousand dollars of value for residential properties, and the commercial tax rate will be $17.35 per thousand dollars of value. These rates reflect an increase of $0.16 for residential and an increase of $0.50 for commercial. The residential exemption tax savings for owners who reside at their property will increase by $250.98 from last fiscal year. Somerville offers the highest residential exemption in the Commonwealth.

Change in Residential and Commercial Tax Bills

This year, commercial taxpayers will pay 29.15% of the total property tax levy, compared to 27.47% last year. Note that 83.34% of properties are residential in Somerville, and the classification hearing brought their share of the levy down to 70.85% compared to 72.53% last year. The assessed values for residential and commercial properties reflect market demand as well as increased value created by renovations and improvements to existing properties, which were moderately higher for commercial in the past year than residential.

The table below reflects average valuation changes since FY22 and the expected or projected tax dollar change from the previous year for each property type.

FY22-FY23 Average Changes to Assessed Values and Tax Bills by Property Type
Property Type	Average FY22 Assessed Value	Average FY22 Tax Bill*	Average FY23 Assessed Value	Average FY23 Tax Bill*	Tax Dollar Change from FY22 to FY23	% Change in Tax Bill from FY22 to FY23
Condo	$678,680	$3,246	$712,656	$3,458	$212	6.5%
1-Family	$960,489	$6,112	$1,023,536	$6,673	$561	9.2%
2-Family	$1,029,739	$6,814	$1,084,457	$7,303	$487	7.2%
3-Family	$1,291,033	$9,474	$1,329,800	$9,840	$366	3.9%
4-8-Family	$1,776,072	$14,407	$1,854,005	$15,260	$853	5.9%
Comm./Ind.	$2,981,201	$50,233	$3,011,030	$52,241	$2,008	4.0%
*Condo, 1-family, 2-family, 3-family, and 4-8-family include the residential exemption.

New Growth and New Development

In FY23, Somerville experienced more new growth than any other year in its history with a tax levy growth of $12.3M.  FY24 establishes another new high with tax levy growth of $17.7M.  New growth is the value added to homes and buildings by improvements or new construction.  In FY24, new growth in Somerville was valued at $1,143,555,676.  Of this, $847,304,867 is new commercial and industrial growth as well as growth in personal property, of which $194.9M was generated by new commercial buildings at Assembly Row and $444.9M from new buildings at Cambridge Crossing, Union Sq, and Boynton Yards.

It is the long-term strategy of the administration to promote new commercial growth/development goals to reduce the residential tax liability and bring other community benefits. This strategy is not yet yielding tax decreases, but commercial growth is now helping to reduce the size of residential tax increases.

Cambridge Crossing, Union Square, Boynton Yards and the Green Line Extension station areas in general are expected to produce more new commercial growth in the coming years. 

Exemptions and Other Options to Reduce or Defer Taxes

Residential Exemptions: The City of Somerville offers a residential property tax exemption to all owners who reside at their property regardless of income.  As of FY24, the residential exemption is set at 35% allowing for a tax savings of $4,053.64.  This percentage and tax savings are both the highest in the Commonwealth.  All residential taxpayers who own and occupy their Somerville property as their principal residence as of January 1, 2023, may apply for the FY24 residential exemption.

The table below shows other exemptions and tax relief available. The City allows up to double the allowed amount for statutory exemptions depending on how much their tax bill increased from the previous year. The deadline to file for Residential and/or Statutory Exemptions is Monday April 1, 2024 at 4:30 PM

 

Exemption	Requirements	Income Limits	Asset Limits	Exemption Amount
Elderly & surviving spouses minors 17D	70+ or surviving spouse/ minor	None	$74,221	$323 & 25% discount on your water bill
Elderly 41C	65+	$25,970 (S) $38,953(M)	$51,938 (S) $71,426(M)	$1000  & 25% discount on your water & sewer bill
Blind 37A	Blind certificate	None	None	$500
Veterans 22	VA disability 10%+	None	None	From $400 up to 100% amount depends on disability
Deferral 41A	65+ Lien payable upon transfer/death Consent other lien holders (mortgage)	None	None	100% gaining 2.5% interest
Senior Work off program	60+	contact Council on Aging	None	Up to $1500