Cyclical Inspections: Assessors will be performing inspections at properties across the City that have not been inspected or sold in the last ten years. These inspections may take place during office hours, Monday through Friday. Representatives will carry a City of Somerville photo ID. If you have questions or concerns, please call us at (617) 625-6600 x3100 or email assessing@somervillema.gov.
Recently Improved Properties: Assessors will be performing inspections at properties across the City that have recently undergone improvements. These inspections may take place during office hours, Monday through Friday. Representatives will carry a City of Somerville photo ID. If you have questions or concerns, please call us at (617) 625-6600 x3100 or email assessing@somervillema.gov
Monday - Wednesday
8:30 a.m. - 4:30 p.m.
Thursday
8:30 a.m. - 7:30 p.m.
Friday
8:30 a.m. - 12:30 p.m.
Under the provisions of Massachusetts General Laws, Chapters fifty-eight to sixty-five C, the Board of Assessors fall under the jurisdiction of the Commissioner of Revenue who may revise rules, regulations, and guidelines, as deemed necessary to establish minimum standards of assessment performance.
In Massachusetts, the property tax is an ad valorem (based on value) tax. In the late 1970s, the Massachusetts Supreme Court in the Sudbury Decision ruled that property values would be based on 100% full fair cash market value. Full and fair cash value is the amount a willing buyer would pay a willing seller under no special circumstances and given a reasonable exposure to the market. Assessors must use accepted Massachusetts’ appraisal techniques to value property.
In order to determine market value, a sales verification process is started by members of the assessing staff. Letters are sent to buyers and sellers to attest to the Arm's Length Nature of the sale to determine if there were special circumstances involved and to determine the condition of the property on the date of sale. Property measurements and current conditions of property are then updated on all sales. A complete statistical analysis is performed and must meet Department of Revenue standards to satisfy the Commissioners Standards of Performance in order to meet annual and triennial certifications before tax bills may be mailed.
The property tax levy is the revenue a community can raise through real and personal property taxes. Under Proposition 2 ½, there are limits on the amount of the levy raised by a city or town and on how much the levy can be increased from year to year.
Assessors annually classify all real property into one of four real property classes either residential, commercial, industrial, or open space. The City may then allocate the tax levy among the classes of real property within prescribed statutory limits. The tax rate applicable to commercial, industrial and personal property may be higher than applied to residential properties. Approximately 100 communities in Massachusetts opt each year to shift the tax burden from residential to commercial, industrial, and personal property classes rather than to apply the same rate to all classes of property.
Monday - Wednesday
8:30 a.m. - 4:30 p.m.
Thursday
8:30 a.m. - 7:30 p.m.
Friday
8:30 a.m. - 12:30 p.m.
93 Highland Ave.
Assessor's Office (Room 108)
Somerville , MA 02143
United States
Monday - Wednesday
8:30 a.m. - 4:30 p.m.
Thursday
8:30 a.m. - 7:30 p.m.
Friday
8:30 a.m. - 12:30 p.m.
93 Highland Ave.
Assessor's Office (Room 108)
Somerville , MA 02143
United States
The Assessing Department maintains a database of commercial, industrial, and residential property values in the City of Somerville.
Any taxpayer who feels that the value the Assessors have placed on their property does not reflect market value has the right to appeal. Application for abatement or appeal can be obtained at the Assessor’s Office or by clicking on the "Abatement Application" button below.
Note that abatement applications must be filed in the Assessors Office by no later than the close of business on February 3rd, 2025 or will be considered late at which point the Board of Assessors loses jurisdiction to abate the bill. Applications, however, will be accepted if mailed to the Assessors' Office and showing a U. S. postal postmark of February 3, 2025 or earlier. Also, note that an application can be e-mailed to assessing@somervillema.gov as long as it is received in the Assessors' Office by the close of business on February 3rd, 2025.
The Board of Assessors has three (3) months from the date of application to issue a decision. Applicants aggrieved by a decision of the Board can appeal to the State Appellate Tax Board within three (3) months of the date of the Board of Assessors' notice.
Note that the filing of abatement does not stay the collection of the tax. To preserve all appeal rights, bills should be paid timely by the due date without incurring interest.
If you would like more information about how to file for an abatement please read our:
Additional inquiries can be made at the Assessors Office, by email at assessing@somervillema.gov, or by calling the Office at 617 625-6600 x3100.
Below is a listing with detailed Assessor's maps of every section of the City.
Step 1:
View the Parcel Map Index to find the parcel map number of the area you are looking for, then come back to this page and click on that number in the list below to view a detailed parcel map.
Step 2:
Scroll through the listing below to find the correct map:
Flyer of Exemptions and Other Tax Relief
Residential Exemption
Each year, at the option of the Mayor and City Council, an exemption of not more than 35% of the average assessed value of all Class One, residential parcels, may be applied to residential parcels that are the principal residence of the taxpayer as of January 1st, 2024. The intent of the exemption is to promote owner occupancy. This option is put in front of the Mayor and City Council for acceptance at the end of December. Before December 2024 the status of the residential exemption for fiscal year 2025 is unknown.
| Clause Name | Clause# | Basic Qualifications | Other Qualifications | $$$ Amount | Forms |
| Residential Exemption | 5C | Own & occupy Somerville home as your principal domicile on previous January 1 | Documentation of residency required. | To Be Determined (amount changes each year) | Instructions & application |
Qualifying seniors, veterans, and others may apply for additional RE tax exemptions allowed under state law. The amounts are set by the State. Depending on how much your taxes increased over last year, the City also allows up to double the exemption amounts to be removed from your tax bill. To qualify for any of the exemptions you must own & occupy your Somerville home as your principal home on the qualifying date. The qualifying date for most of the Clause Exemptions for FY 2025 is July 1, 2024. Please note that if your home is held in a trust, you are the owner only if you are a trustee or co-trustee of that trust, and you have a sufficient beneficial interest in the home. Questions can be addressed to Assessing at 617-625-6600 ext. 3100 or email us at assessing@somervillema.gov.
Age 70 or older/
Surviving spouse or minor
Qualifying seniors, widows, and others may apply for additional exemptions allowed under state law. This includes the 41C Elderly Exemption of $1,000 for qualifying low-income seniors 65 and over (see income and asset limits in overview). If your income is too high for the 41C exemption but you have low assets, you may qualify for a 17D elderly exemption. The 17D Exemption of $334 for qualifying seniors 70 and over (see asset limits in overview). If you qualify for an elderly exemption this will give you in addition to the RE tax exemption a 25 % discount on your water bill.
In cases of extreme hardship, seniors may qualify to have all or a portion of their tax bill waived. Hardship is based on three factors that must all be met: age, infirmity, and income. This option is for homeowners who are older, very low-income, and who also suffer from a physical or mental illness, impairment, or disability. The hardship exemption is granted at the sole discretion of the Board of Assessors.
Several exemptions are available to veterans of the armed forces who have suffered a service connected disability of not less than 10%, or of a veteran who received a U.S. military decoration award. Disabled veterans can apply for a personal exemption, a VA letter mentioning the percentage of disability is required, and you need to be a Mass resident 6 months prior to service or have 5 years Mass residency. Like the other exemptions the applicant needs to own and live at their property. The amount of the exemption varies per disability. You can find a more detailed explanation in our instruction letter (see overview).
If you are blind you may qualify for an exemption in the amount of $500 under clause 37A. A letter from your doctor indicating blind status or a certificate from the Massachusetts Commission for the blind is required.
The Senior Tax Deferral program allows qualifying seniors age 65 or over to delay paying all or a portion of their tax bill as long as they live in and own their home. That way seniors can free up some of their resources to help cover their living expenses. Tax deferral works like a loan. Currently, 2.5 percent simple interest is charged on the amount deferred. Payment is not due until the house is sold or transferred to heirs or others. You can find a more detailed explanation in our instructions (see overview).
Full exemptions from the Community Preservation Act (CPA) surcharge are available to any income-eligible seniors age 60, and for who are under certain income limits. For example, individual seniors with an income at or below $104,230., or married seniors at or below $119,120., qualify. Limits increase with family size, and deductions for dependents and medical expenses may also help you come in under these limits. You can find a more detailed explanation in our instruction letter (see overview).
The Senior Tax Work-off program is just what it sounds like. Any income-eligible senior over 60 may opt to work off up to $1,500 of their annual tax bill by doing light office or other helpful work for the City. By law, the hourly pay rate is the State minimum wage of $14.25 per hour (per 1/1/2022). That means it takes about 106 hours to work off the full $1,500, or about 3 hours per week. Work-off jobs include light office work or youth services, such as reading storybooks to children. We make every effort to find available work with duties that match your skills and abilities. Call Council on Aging at (617) 625-6600 x2300 to learn more.
The Motor Vehicle and Trailer Excise Tax is imposed on anyone who registers a motor vehicle or trailer in Massachusetts. A tax is incurred for each year of registration. In some cases, you may qualify for a tax abatement or refund. Please note that filing an abatement application does not stay the collection of your excise tax. To avoid interest charges and collection actions, you must pay your excise tax in full by the deadline on your bill. If an abatement is granted, you will receive a refund for the difference.
PERSONAL PROPERTY: FORM OF LIST
Personal Property is assessed separately from real estate. This tax is assessed upon non-real estate, tangible assets. These assets are composed of good, material objects and other things capable of material ownership that are not part of real estate.
The Board of Assessors, as required by the Commonwealth of Massachusetts, is in the process of reviewing and inspecting all tangible, personal property associated with Somerville businesses for fiscal year starting on July 1. This includes all machinery, equipment, inventory, etc. used in the conduct of your business as of January 1. This review of your business personal property is designed to provide the Assessors with accurate information that will establish fair and equitable values throughout the City.
The Board of Assessors is requesting business owners to complete the form of list and submit it by March 1. If a Form of List is not received, the Board will estimate your value, which may result in an increase. Failure of an owner or lessee to comply with this request, will bar them from any statutory appeal under Massachusetts General Law, Chapter 56 Section 36.
Please note that since the beginning of fiscal year 2021 businesses with personal property under $9,999 are exempt to being taxed.
If you closed your business in Somerville, please complete & sign a personal property affidavit, and mail or email the affidavit to: assessing@somervillema.gov. Note that you will receive your first personal property bill a year after you opened your business in Somerville, and that you will receive personal property bills for a year after you closed your business in Somerville.
COMMERCIAL, INDUSTRIAL, AND APARTMENT PROPERTIES: ANNUAL INCOME AND EXPENSE FILING
The Board of Assessors is requesting income and expense information on commercial, industrial, and apartment properties to help us determine equitable values for assessment purposes. In accordance with State Law, all information listed on the forms is not available to the public for inspection. [CH 59 S52B]. While it is in the best interest of property owners to contribute to the establishment of fair assessments, Massachusetts Law also requires such disclosure: Section 38D of Chapter 59.
Please return the completed Income & Expense forms by April 1.
PROPERTIES WITH EXEMPT STATUS: FORM 3ABC
Institutions and organizations, such as hospitals, schools, churches and cultural facilities, may qualify for exemption from local taxes on their real and personal property. These exemptions are found in various clauses of Massachusetts General Laws Chapter 59, Section 5 (M.G.L. c. 59, § 5). However, a religious or charitable organization is not automatically exempt from local taxation when it organizes or acquires property. It must meet specific eligibility criteria and follow certain procedures to obtain an exemption.
A charitable organization owning property on January 1 for which it claims exemption for the fiscal year beginning on the following July 1 must file a charitable property return (Form 3ABC) listing the property. A religious organization must file the return only if it claims a charitable exemption for real property other than a house of worship or parsonage. The return must be received in the assessors’ office by March 1.
For more information, please read the taxpayer’s guide published by the department of revenue.
The Board of Assessors is requesting charitable organizations to complete the form 3ABC and submit it by March 1. If a Form 3ABC is not received, the Board of Assessors will review the exempt status of the charitable organization.
