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City of Haverhill
Property Tax Billing
January 1st
Assessment date: for the following fiscal year. The ownership and characteristics of all property are frozen as of this date for determining the valuation for the following year. Haverhill has adopted Chapter 653, Section 40, Acts of 1989, that allows assessment of new improvements of real property from January 1st to July 1st.
February 1st
Date that the 3rd quarter bill is due to be paid at the Collector's office. It is also the final date on which an abatement application can be filed for that year.
March 1st
The following forms are due to be filed with the Assessor's office:
State Tax Form 3ABC must be filed by charitable, benevolent, educational, literary, temperance, scientific organizations and trusts owning real or personal property on January 1.
State Tax Form 2 (Form of List) must be filed by all individuals, partnerships, associations, trusts, corporations, limited liability companies, and other legal entities that own or hold taxable personal property on January 1.
Income and Expense Form must be filed by commercial, industrial, and other potential income-producing properties.
April 1st
Statutory exemption applications must be filed with the Assessors office by this date.
May 1st
The 4th quarter bill is due to be paid.
July 1st
Beginning of the fiscal year. The Statutory Exemption application qualification date. Assessment date for the physical condition of the property.
August 1st
1st quarter bill is due to be paid.
Late October
Statutory Exemption applications mailed to previously qualified applicants.
November 1st
The 2nd quarter tax bill is due to be paid.
December 1st
Deadline for applying for classification of agricultural, forest, horticultural or recreational land for local tax purposes pursuant to Mass. Gen. Laws Ch. 61, 61A, 61B.
December 5th
You must pay an excise tax for a boat you own on July 1 and moor or locate in Haverhill and boat excise tax is due December 5th.
Late December
Mailing of the 3rd quarter tax bill. This is the bill showing the new assessment, tax rate and bill amount.
Proposition 2 1/2 Frequently Asked Questions
Proposition 2 1/2 is the title given to an initiative petition adopted by the voters of the Commonwealth of Massachusetts in 1980. Its primary features relate to the total amount of property taxes a city or town can raise each year. Other parts of the initiative limit state agency assessments on cities and towns, prohibit unfunded state mandates, and repealed binding arbitration for certain public employees. In addition, it reduced the motor vehicle excise tax rate and has allowed renters a deduction on their state income tax.
How does Proposition 2 1/2 limit property taxes?
Proposition 2 1/2 contains two limitations on the amount of property taxes a city or town can raise:
1. The property tax levy ceiling (the amount raised) can never exceed 2 1/2% of the full cash value of all taxable property in the city or town.
2. The property tax levy cannot increase from year to year by more than 2 1/2%, with certain exceptions for new growth, or through over rides and exclusions as adopted by the voters.
How does Proposition 2 1/2 affect my individual bill?
The levy limit provisions of Proposition 2 1/2 affect the total taxes to be raised by a city or town. It does not apply to an individual tax bill.
What is classification? How does it work with Proposition 2 1/2?
The Classification Amendment to the Massachusetts Constitution was adopted by the voters in 1978. It allowed cities and towns to categorize real estate into four classes - residential, commercial, industrial and open space - and to tax these classes at different rates.
Proposition 2 1/2 affects the total amount of tax that can be raised. Classification affects which classes of taxpayers will pay what specific share of the total amount of tax.
Does Proposition 2 1/2 allow increases in the tax levy?
Proposition 2 1/2 contains several provisions for an increase in the tax levy limit:
1. The levy limit can be increased by 2 1/2% each year so long as the levy does not exceed 2.5% of the full cash value of all property in the city or town.
2. The levy can be increased by the value of new construction and newly taxable parcels. This provision ensures that cities and towns can recover additional service costs resulting from new taxable projects.
3. The levy can be increased by the adoption of an override. An override provision allows the voters of the city or town to raise additional revenues (or to reduce the levy) by the specific amount. This can be accomplished by placing an override question on the ballot in a general or special election, and approving the measure by a simple majority of voters. The increase approved by the voters than becomes part of the base for calculating future years'levy limits.
It is important to consider, however, that Proposition 2 1/2 also mandates that the property tax levy for any given year can never exceed the property tax levy ceiling (which is, again, 2 1/2 of the assessed value of all taxable properties within a city or town). An override of the Proposition 2 1/2 levy limit does not allow the levy to exceed the levy ceiling.
4. The levy can be increased by the adoption of an exclusion. The exclusion provision allows the voters of the city or town to exclude bonds or debt issued for municipal capital improvements and is in place only for the length of the borrowing. It does not add to the base for calculating future years' levy limits.
Contact Us
Haverhill City Hall
4 Summer Street
Haverhill MA, 01830
Monday - Friday 8:00 - 4:00
Call Center 311 (within city limits)
(978) 358-1311 (outside the city)
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