Marilyn H. Browne, Chief

1
Bureau of Local Assessment
(BLA)
Marilyn H. Browne, Chief
Brenda Cameron, Deputy Chief

2
Training Objectives
Obtain a fundamental understanding of the
responsibilities of the Bureau of Local Assessment
Learn the basic criteria for triennial
certification
Recognize the basic programs performed by
the Bureau of Local Assessment
3
Certification
One third of 351 cities and towns are certified
annually by the BLA
Guidelines
BLA issues guidelines to assist local assessors
plan and conduct the revaluation of all real and
personal property in their community
4
Certification
Bureau staff visits communities to review the
methodology and its application in producing
uniform and equitable values
Assessments must reflect full and fair cash value
Bureau staff also perform a data quality study of
a sample of descriptive property data in the
community
5
Review
A certification review is performed in a
community to ensure full and fair cash valuation
once every ? years.
three
BLA staff reviews the valuation ? and how it is
applied in producing uniform and equitable
standards.
methodology
6
State Owned Land
Every five years the Commissioner of
Revenue determines the fair cash value of certain
state owned lands in Massachusetts municipalities
Eligibility for reimbursement depends upon
three factors

• Taxable status prior to state acquisition

• Land use

• State agency owning or holding the land

7
State Owned Land
Land valuations do not include any
improvements to the properties, such as
buildings, or personal property
These lands are being used for public purposes
and are exempt from local property taxation
8
Review
State owned land valuation is performed every ?
years.
five
True or False? State owned land valuations
include all improvements to the real estate and
all personal property.
false
9
Equalized Valuation (EQV)
The EQV program is conducted every two years
On or before June 1, the proposed EQV, or
the estimated fair cash value of all property
subject to local taxation as of the previous
January 1, is established for each city and town
10
Equalized Valuation (EQV)
Equalized Valuations are the basis for many
state, county or district assessments, local aid
distributions and appropriated grants and
reimbursements
11
Review
True or False? The purpose of EQV is to
compare municipal property values at one point in
time.
true
EQV is the basis for ________ ________
distributions.
local aid
12
Other Significant Programs
Tax Levy Growth
Farmland Valuation
Telephone and Pipeline Valuation
13
Tax Levy Growth
Proposition 2 1/2 provides cities and towns with
annual increases in their levy limits of 2.5 ,
plus an additional amount based on the valuation
of certain new construction and other growth in
the tax base which is not the result of property
revaluation
14
Tax Levy Growth
Tax Base growth includes any parcel of real
property or article of personal property that
is subject to taxation for the first time (new
articles of personal property or previously tax
exempt real property)
is being taxed as a separate parcel for the
first time (subdivisions or condo conversions)
has an increase in assessed valuation over
the prior year so long as the increase is not due
to revaluation
15
Farmland Valuation
The Farmland Valuation Advisory Commission (FVAC)
is comprised of

• The Commissioner of Revenue

• The Commissioner of Agriculture

• Director of Housing and Community Development

• Dean of the College of Food and Natural
• Resources at UMass

• One member appointed by the Governor
• representing assessors

16
Farmland Valuation
The FVAC annually determines the
recommended ranges of value to be applied to
various categories of land classified under this
chapter for agricultural or horticultural use by
cities and towns
17
Telephone and Pipeline Valuation
BLA is required annually to centrally value
certain telephone and telegraph companies
personal property,which consists of machinery,
poles, wires and underground conduits, and wires
and pipes for the municipalities in which they
are located
18
Telephone and Pipeline Valuation
BLA annually values pipeline used for
transmitting natural gas or petroleum products
for a distance of 25 miles or more for the
municipalities in which they are located
19
Review
Name the three other significant programs
performed by BLA.
MEUN