GREENFIELD — The Board of Assessors is worried the city could miss the state Department of Revenue’s September deadline for revaluing all Greenfield properties, which would in turn hinder the city from setting its tax rate or sending out tax bills.
The delay arises from the fact that the city has yet to issue a request for proposals for a contractor to assist with the revaluation.
The state Department of Revenue requires municipalities to undergo a recertification process and reassess the value of every home in the community. Chief Assessor Christina Summers told the Board of Assessors on Wednesday that, with the deadline approaching, she expects to begin getting reminders from the state soon.
“I figure that additional pressure will happen in September, which is not very far away, and then DOR is gonna start hounding us,” Summers said.
According to the Division of Local Services, Greenfield’s last citywide revaluation was held in fiscal year 2022. Now, five years later in fiscal year 2027, the city is due to reassess all properties again. The division’s guidelines for setting the tax rates say that for communities that bill property taxes quarterly, municipalities should plan to have their assessments complete by Sept. 15 to allow for preliminary certification. Following a public disclosure period, the state will complete a final certification of assessments by Oct. 31.
“Setting the tax rate and mailing tax bills in a timely manner are key to successful
financial operations. Late tax billing jeopardizes the municipality’s cash flow. It results
in the added expense of borrowing in anticipation of revenue and the loss of investment
income on property tax collections. It also disrupts regularly performed financial
activities, particularly for the assessors and collector, and often creates delays in next
year’s schedule of activities,” the Department of Revenue’s guidelines state. “A community completing a revaluation and undergoing their five-year certification of its assessments must also incorporate adequate time in the plan for completing the certification process.”
The five-year certification is different than the state requirement that assessors inspect every home every 10 years. Assessors are required to inspect the condition and traits of each property at least once every 10 years, and assessing departments often do this on a rotating schedule so they do not have to conduct thorough inspections of every property in a single year. Every five years, though, municipalities are required to reassess the valuation tables that are used to determine property values. This is completed using sales data and citywide inspections, which may include assessors measuring property exteriors and taking photos to determine neighborhood characteristics and the city’s housing inventory.
During interim years, municipalities can update property assessments based on sales data.
Board of Assessors members expressed frustration that the work cannot be done without assistance, but no contract for assistance can be signed until a request for proposals is issued and proposals are received and reviewed. The board is not sure why an RFP has not yet been put out, but they had requested one months ago.
Without having its property values certified by the Department of Revenue, the city will not be able to set its tax rate or send out tax bills.
“That’s a huge deal,” board member Charles Green said. “It should be top priority.”
According to the city’s fiscal year 2027 budget book, the Assessing Department budgeted $61,500 for handling property assessments, and a potential contractor had been identified. Summers said she has been doing her part of pulling sales data, but the contract still needs to be finished so that the work of driving around and inspecting every home to determine the values can begin.
Summers said the valuation tables need to be redone, outlining values for land, buildings, neighborhoods and other characteristics that go into determining the value of a property.
“The recertification is basically recalibrating the model tables,” Chair Jim Geisman said.
Board members agreed that they would send a note to the Mayor’s Office with a reminder of the deadline and the work still needing to be done.
