The Office of the City Assessor determines the property value of homes, businesses, and all taxable and non-taxable real property (land and improvements) and personal property (business equipment) in the city. The Assessors Office is also responsible for processing annual overvalue abatement applications as well as excise abatement requests. This office processes over 800 property tax exemptions annually. These tax exemptions are for senior citizens over the age of 70, widows and widowers, disabled veterans, and blind persons. Through the Building Permit application process, the Assessors Office is also responsible for reassessing any property physically changed during the course of the year.

The Massachusetts Department of Revenue mandates all municipalities to conduct a triennial (every three years) re-evaluation of all real and personal property. The Board of Assessors must conduct this re-evaluation pursuant to the guidelines for development of a minimum re-assessment program established by the Department of Revenue (DOR). All values must be certified by the DOR in writing prior to the city's annual tax toll and tax rate being set. The Board of Assessors is responsible for the annual tax rate necessary to raise the tax dollars, in accordance with Proposition 2 ½, to fund the annual operational budget.

Important Notice - 6/19/2009

CYCLICAL INSPECTIONS:  The Assessors Office is continuing with the Cyclical Inspection Program (also called the re-list and re-measure).  The Pawtucketville Section of the city is reaching completion and the we are now in the Centralville Section of the city as of June.

This program is mandated by the Massachusetts Department of Revenue.  All Massachusetts Cities and Towns must manually check the accuracy of the assessment data of all properties approximately every 9 to 10 years.  The program consists of assessing personnel measuring the outside of the property as well as conducting an interior inspection of the property.  This actually ensures that the information in the assessment system is consistent with the actual property and ultimately ensures accurate tax assessments.  The assessors office will not force a property owner to allow such an inspection, however, a refusal of inspection can and will result in a denial of any local assessment appeal.

All assessing personnel will wear an identification card.  If they do not clearly show an identification card with them, do not allow the interior inspection and call the Assessors Office at 978 970-4200.

       FY2009 Tax Rates

          (Per $1000 assessed)

• Assessor's Database

 

ASSESSING FORMS:

All forms may be downloaded, completed and submitted to the Assessing Department.  The property owner's signature must be on the form in order to process the request. 

• Affidavits of Address for Property
  City Council Ordinance requires that property owners file an Affidavit of Address upon the purchase of a property and/or when there is a change in the owner mailing address or other information.
  

• Change of Address Form
  This form should be filed initally upon the purchase of a property and/or when there is a change in the mailing address for the tax or utility bills. 
  
• Form of List
  To be filled out by all businesses located in the City of Lowell annually between January 1 and March 1.
  (Personal property schedules are not open to public inspection)
  
• Massachusetts Tax Form 3 ABC
  Every organization seeking exemption pursuant to M.G.L. c.59, s.5 cl.3 must file a Form 3ABC with the assessors annually on or before March 1st.  The filing of this form titled "Return of Property Held for Charitable and Other Purposes" is a state tax form and the filing is mandated by statute and cannot be waived by the assessors.
  
• Income & Expense Form
  M.G.L. Ch. 59, s.38D titled "Written Return of Information to Determine Valuation of Real Property" A board of assessors may request the owner or lessee of any real property to make written return under oath within sixty (60) days containing such information as may reasonably be required by it to determin the actual fair cash valuation of such property.  Failure of an owner or lessee to furnish this information shall bar him from any statutory appeal under this chapter.  In addition, if the owner fails to submit such information within the time and in the form prescribed, in addition to other penalties, there shall be added to the real tax levied upon the property in question for the next ensuiing tax year the amount of fifty dollars on residential property, and five hundred dollars on commerical and industrial property.
  
  
• Motor Vehicle Excise Tax Abatement Form:
  To be completed and submitted to the assessors.  If you have sold your vehicle and cancelled the plates or traded your vehicle and swapped plates, you may be eligible for an abatement of a portion of the excise tax you payed for the year.
  
  
• STATUTORY TAX EXEMPTIONS:     (Online July 1st through March 31st)
  Must be downloaded, completed, signed and submitted to
  Board of Assessors annually. 
• Blind Persons (Cl. 37A)
  - Application
  - Guidelines
  
• Elderly Exemption (Cl. 41D)
  - Application
  - Guidlines
  
• Widows and Widowers (Cl. 17E)
  - Application
  - Guidelines
  
• Disabled Veterans (Cl. 22)
  - Application
  - Guidelines
  
  
• Other Exemptions - Applications may be mailed, upon request, or picked up in the Assessors Office
  - Hardship Exemption (Cl. 18)
  - Temporary Hardship Exemption (Cl. 18A)
  - Widow(er) of Police or Fire
  - Elderly & Disabled (Annual file date: January 1st through March 31st)