The six towns, through a series of votes beginning at their annual town meetings and continuing with special meetings and possibly an override of Proposition 2 1/2, must decide how much to spend for providing town services. The town assessors must, with the approval of the State, establish a tax rate sufficient to cover the amount to be spent. Assessors and other town officials go through a lengthy procedure of reporting to the State Department of Revenue before the tax rates can be certified. Sometimes the votes establishing spending amounts come late in the fiscal year, delaying the procedures for obtaining state certification; because of this, delays in timely issuance of tax bills can occur. Assessors are elected to three-year terms and are required to take at least one course given by the state, usually at UMASS Amherst.

The taxes on land, buildings, and personal property plus excise taxes on cars and boats provide by far the largest percentage of the money required to run the towns and schools. Local taxes from summer homes on the Island are an important part of town revenues. The tax rate is expressed in dollars per $1000 of assessed valuation. Fiscal years run from July 1 to June 30, and final tax bills are mailed when all information and procedures are completed; however it is possible, with state approval, for towns to send provisional bills.

In addition to the money paid in local taxes, the towns receive income from certain state and federal subsidies, plus some federal revenue-sharing funds, a refund of state tax money, and a portion of lottery proceeds. These are computed annually for each city and town in the Commonwealth. State reimbursements are listed for each town on the "cherry sheet," so called because of the color.

State law requires that all real estate be assessed at full market value and all properties be reappraised at least every three years. Generally, professionals are employed to make these appraisals, basing assessments on actual sales in the preceding year to establish values as of January 1 of the reappraisal year. The assessors hold hearings for taxpayers who feel their assessments are incorrect. Appeal from the assessors' rulings at these hearings may be made to the State Appellate Tax Board. On revaluation years, state officials will visit the town to ascertain the correctness of procedures in determining the new valuations, which may further delay certification.

Town Government Information

See also specific town government information for useful telephone numbers and contact information for various boards and public offices, both elected and appointed.