Assessing

Mission

The mission of the Assessing Department is to accurately determine the value of all real and Personal property located within the Town of Dennis for the purpose of taxation. Assessors are obligated under law to assess all property at its full and fair cash value as of January First of each year. The department is also responsible for the administration of all property tax data records. It maintains accurate parcel ownership data based upon recorded property transactions at the registry of deeds and all map data pertinent to accurate parcel identification.

Fiscal Year 2024 Tax Rate: $4.39 per $1,000

About

Under the laws of the Commonwealth, all cities and towns must be certified to assess properties at their "full and fair cash value." There are a few important terms to know when dealing with tax assessments.

The term "fiscal year" is the year for which the reassessment applies. Dennis's fiscal year begins July 1st and ends June 30th. Tax bills are issued semi-annually on July 1 (due August 1st and due November 1st), January 1 (due February 1st and May 1st). The "tax date" or "assessment valuation date" is the January 1st preceding the fiscal year.

Market value, also known as "full and fair cash value," is the desired result of a reassessment. The assessments are certified by the Massachusetts Department of Revenue to be at full value by examining market sales and conducting valuation audits.

A tax assessment follows three important steps:

  1. The Assessor values all taxable property at full and fair cash value.
  2. The Assessor classifies every parcel of property according to use.
  3. The value and the classification are used to determine the real estate tax.

There are four classes of property: Residential, Open Space, Commercial and Industrial.

Current Property Tax Rate: $4.39 per $1,000 Assessed Valuation for all property classes

The Town of Dennis issues real estate tax bills semi-annually. The "preliminary" tax is calculated on the basis of the previous year's taxes divided by four. The Preliminary tax bill is issued on July 1st and includes the first and second quarter payments. The "actual" tax is calculated from the new assessment and tax rate minus the preliminary tax divided by two. The Actual tax bill is issued on January 1st and includes the third and fourth quarter payments. The change in taxes due to reassessment is reflected solely in the third and fourth quarters. Payments are due 30 days following the issue date.

As stated in M.G.L. CH 60, Section 3, cities and towns must send a bill to the owner of record as of January 1 of the year in which the tax was assessed. As a result, a new homeowner may not receive a bill in their name for up to a year and a half from the purchase date.