Member/Administrative Assistant to Board of Assessors
Renee Adams-White
Member
Gail Camara-Marks
Office Hours For The Public: Monday - Thursday 9:00 AM to 2:00 PM
Mailing Address: PO Box 372, West Brookfield, MA 01585
Phone: (508) 867-1421 ext. 304
Fax: (508) 867-1403
Fiscal Year Tax Rates. Average home value Average Tax Bill Town Levy 2026 $10.75 413,600 $4,446.20 7,594,053 2025 $10.78 389,100 $4,194.50 7,115,377 2024 $11.23 367,700 $4,129.27 7,015,377 2023 $11.99 336,400 $4,033.44 6,845,170
Sales used for values for FY2026: click link below
The Assessors are elected officials who are required to value all property annually at full and fair cash value as outlined in Chapter 59 of the Massachusetts General Laws.
Real Estate
The market value of residential properties is determined by using the full and fair cash value sales of similar properties from the preceding year the first of January, the assessment date. This includes all subdivisions and lot splits.
West Brookfield has accepted the provisions of Chapter 653 of the MGLS. All new construction and demolition is valued through June 30 of each year, based on January 1 assessment date. All other communities value new construction through January 1. Chapter 46 added that based on the issuance of a certificate of occupancy, the Assessors must value and commit a supplemental assessment and/or pro-forma tax.
The Department of Revenue is charged, by statute, with the responsibility of certifying, every three years, that the Assessors are complying with the statutes and that they do it fairly and equitably.
When the values are completed, the assessors set the tax rate by dividing the levy (amount to be taxed) by the total taxable value. The Bureau of Accounts must approve the tax rate prior to the sending of tax bills.
The Assessors also maintain the zoning and parcel maps annually, showing changes regarding sub-divisions, lot splits, and lot line changes. The goal of Assessors is to provide equity in assessing and thereby providing tax equity.
The taxpayer has an opportunity to review their property record card and check for errors or to ask questions regarding the market value. If there are any questions or errors, in their opinion, they need to discuss this with the Assessor or staff. If they are aggrieved after the discussion, they may file an abatement application with the Board of Assessors by February 1, or by mailing to the Assessors and postmarked on that date. If the bills are mailed after January 1, unless approved by the DOR, the deadline for filing is thirty days from the date of mailing. If an abatement form is received after the deadline, the Assessors have no authority to abate the bill, even if there is an error. We are, however, able to correct the error.
Why Valuations Change
State law requires assessors to estimate the fair market value of all properties within their jurisdiction. With this mandate comes the requirement that assessors conduct annual revaluations. Revaluations not only respond to the ever-changing real estate market, but are opportunities for assessors to improve the quality of property data and the underlying valuation methods used to estimate values.
If you observe a change in your valuation, the difference can be attributed to one or more of the following:
Market appreciation of depreciation Building permit related construction and improvements Inspections made as part of our periodic data inspection program in which features listed on assessment records are updated Internal data quality reviews designed to insure consistent recording of property features Changes resulting from our annual assessment studies that identify areas where our valuation models and underlying tables must be adjusted to improve assessment uniformity Re-balancing of land and building values Response to new legislative enactments and Department of Revenue guidelines Assessed valuations are not intended to predict what a property might sell for in the future. Assessors are only concerned with what properties are worth on the assessment date, the January 1st preceding the fiscal year of taxation. Properties having sold in the 12 to 24-month period preceding the assessment date influence our valuation model. Our office monitors the correlation between assessments and sale prices on sold properties to ensure that all property owners are assessed fairly and that no class of property is over or under assessed.
All assessments are estimates that approximate market value. Many factors influence what a buyer might pay for a property, but only those that are readily quantifiable are used in estimating your valuation. For example, your assessment is based on features like location, land area, building area, type and grade of construction, age and condition, and amenities like garages, swimming pools and finished basements. Examples of property features not considered in your assessment include curb appeal, home décor, landscaping, and even annoying neighbors. We recognize that these latter features might well impact on sale price, but are not readily measured and difficult to defend.
Quarterly Taxes Explained
Many taxpayers owning properties in Massachusetts’ cities and towns that bill real estate taxes quarterly find the process confusing. The confusion often results in miscalculations of the extent of property tax increases. A brief explanation follows.
Fiscal years for Massachusetts’ municipalities run from July 1st to June 30th. The 1st and 2nd quarter tax installments are each based on one-quarter of the prior fiscal year’s total taxes. These bills are referred to as “estimated bills” or “preliminary bills”. Some towns may chose to increase estimated bills if they anticipate a large tax increase. With the issuance of 3rd quarter bills in January, new assessed valuations and tax rates appear. Also stated is the newly computed property tax for the year. Essentially, the total tax for a given fiscal year is known midway through that fiscal year. Estimated payments made in the 1st two quarters are subtracted from the total computed tax and the remainder is billed over the 3rd and 4th quarter installments. It is important to note that tax increases for the year are generally born on the final 2 installments.
Motor Vehicle Excise Bills
The Registry of Motor Vehicles sends computerized data to all towns and the bills are then printed and mailed form the Tax Collector's Office. The information on your bill comes from data the Registry of Motor Vehicles has in their files for any calendar year beginning January 1st. Please pay particular attention to the "Garaging Location" on your insurance form. If you have any changes in this location or in any other information, you must notify the Registry of Motor Vehicles so that your license, registration and Motor Vehicle Excise Tax Bills are correct. This also guarantees that you receive a bill at your correct address.
In addition, if you have sold a motor vehicle during the year, you may apply for an abatement of your excise bill by completing an application and providing our office with proof of sale and a copy of either the Plate Return Receipt or the new registration if you transferred the plates to another vehicle.
