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<p style="margin-top: 1; margin-bottom: 1"><b>
<font face="Verdana" size="2">1471 Highland Avenue</font></b><p style="margin-top: 1; margin-bottom: 1"><b>
<font face="Verdana" size="2"> Needham, MA 02492<br>
Phone - 781-455-7507<br>
Fax - 781-449-4569</font></b><!--mstheme--></font></td>
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<p align="center"><b><font face="Verdana" size="5" color="#0000FF">Helpful
Terms</font></b></p>
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<p align="center"><font face="Trebuchet MS"><a href="Index.htm">Assessors' Office
Home</a></font><!--mstheme--></font></td>
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<td width="106%" style="border-left-width: 1; border-right-width: 1; border-top-width: 1; " bordercolor="#C0C0C0" height="26"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Quarterly Tax Bill:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The property tax bill
in the Town of Needham is issued 4 times a year. The first bill of the
fiscal year is issued on August 1<sup>st</sup>. The bill issued in
December and due February 1<sup>st</sup> is the 3<sup>rd</sup> quarter or
the "actual bill". This is the bill that shows the new assessment. It is
the only bill on which an abatement application can be filed.</span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Abatement:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">A means by which a
property value can be reduced. The application has to be filed on an
approved form. It must be <b><i><u>in the Assessors' Office no later than
February 1<sup>st</sup>.</u></i></b> Abatements are to be used to correct
errors in assessments due to data errors on a particular property.</span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Exemption:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Provisions for certain
qualifying taxpayers: elderly persons, blind persons, disabled veterans,
surviving spouses or orphaned minor child, widow or orphaned minor child
of police officer or firefighter killed in the line of duty, and extreme
hardship.</span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Decision:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">After review of the
abatement application, the Board of Assessors makes its decision on
whether or not to grant or deny the abatement or exemption.</span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Appellate Tax Board:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">A quasi-judicial board
for taxpayer appeal after the Board of Assessors has made a decision
regarding an abatement application. Application<b><i> must be made within
3 months</i></b> after the <b><u>date the Board of Assessors makes its
decision.</u></b> </span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Filing information is
available at:</span></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Appellate Tax
Board</span></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">100 Cambridge St.</span></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Boston, MA 02114</span></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The phone number for
the Appellate Tax Board is 617 727-3100. There is a fee required for
filing at this level. The fee for residential filings where the value is
less than $1,000,000 is $100.00. Assessed values of $1,000,000 and above
are .10/1,000 of value. Their website is
<a style="color: blue; text-decoration: underline; text-underline: single" href="http://www.state.ma.us/atb/rules.html">
http://www.state.ma.us/atb/rules.html</a>. </span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Omissions and
Corrections:<U1:P> </U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Board of Assessors
has 3 months from the issue of the 3<sup>rd</sup> quarter bill to correct
omitted assessments or assessments that were disproportionately incorrect.</span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Tax Levy:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The amount of money
that must be raised through taxation to balance the town budget for the
year. It is the difference between the actual budget amount and the
amount of monies raised by all other sources.</span></p>
<p style="margin: 1 5"><span style="FONT-FAMILY: 'Trebuchet MS'"> </span></p>
<p style="margin: 1 5"><b><i><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Proposition 2 1/2:<U1:P>
</U1:P>
</span></u></i></b></p>
<p style="margin: 1 5">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">A constitutional
change to the law, which limits the amount that the </span><b><i><u>
<span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: Verdana">levy</span></u></i></b><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
can increase each year. It does not limit the amount an assessment can
change or that taxes can go up. It limits the amount of money that a town
can raise through taxation.</span></p>
<p style="margin-top: 1; margin-bottom: 1"> </p>
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