Assessor's Office

Mission Statement

The Assessors are responsible for measuring the value of real and personal property and ensuring that owners of such property pay their fair and equitable share of the tax burden based upon those values. The Assessor is also responsible for meeting the certification requirements of the Department of Revenue. To meet these requirements, the assessors are obliged to revalue all properties yearly, and once every five years undergo a state recertification audit. In addition to certification duties, the Board also makes themselves available to assist homeowners and those who utilize public information such as appraisers, realtors, lawyers etc. Our overall mission is public service.

Motor Vehicle Excise

If you have sold your vehicle and either canceled or transferred your registration you may be entitled to a motor vehicle excise abatement.

Motor Vehicle Excise Guide

Motor Vehicle Excise FAQ

Motor Vehicle Excise Abatement Application

Reminders

Abatement Applications, Form of List, 3ABC form Submissions and Cyclical and Personal Property Inspections

Exemptions - Tax Relief Programs

Notice: For Fiscal Year 2026, all exemption applications will be mailed directly to all applicants on file who have applied previously or who have notified the Assessor's Office of their interest in applying. Everyone should receive their respective application in the beginning of October.

For more information or if you have any questions, please email the Assessor's Office or call 508-460-3779.

All FY 2026 Exemption applications must be filed by April 1, 2026.

Tax Relief Programs

Personal Property Form of List (FOL)

"Fiscal Year 2027 Form of List" Return of Personal Property Subject to Taxation - (General Laws Chapter 59 §29)

Who Must File a Return

This Form of List (State Tax Form 2) must be filed each year by all individuals, partnerships, associations, trusts, corporations, limited liability companies and other legal entities that own or hold taxable personal property on January 1 unless required to file another local or central valuation personal property return. (Personal property schedules are not open to public inspection.)

All Fiscal Year 2027 Form of List (FOL) must be filed by March 1, 2026.

Fiscal Year 2027 Return of Property Held for Charitable Purposes (3ABC) Forms

Who Must File

This property return (State Tax Form 3ABC) must be filed each year by all charitable, benevolent, educational, literary, temperance or scientific organizations and trusts owning real or personal property on January 1 to receive a local tax exemption on that property under G.L. c. 59, § 5 Clause 3 for the fiscal year that begins the next July 1. Veteran organizations seeking exemption of real or personal property under G.L. c. 59, § 5 Clauses 5, 5A, 5B or 5C must also file this return. (Schedules not open to public inspection.)

All Fiscal Year 2027 3ABC Forms must be filed by March 1, 2026.

Cyclical Inspections

Beginning mid- to late March of each year, the Assessor's Office will be conducting cyclical inspections throughout the city.

As mandated by the Department of Revenue, the Board of Assessors is required to attempt an inspection of all properties to verify the accuracy of our records once every ten years. The assessor will ask to do a full interior and exterior inspection to verify the accuracy of assessing records. At the least, an exterior inspection, front and rear photos are planned for all properties.

Personal Property (Business Assets) Inspections

Starting in June of each year, and during the next few weeks, there will be representatives of Real Estate Research Consultants Inc (RRC) who has been contracted by the Board of Assessors to perform a revaluation of certain businesses and list new businesses in the City of Marlborough for the upcoming tax year.

The scope of this project includes an interior inspection of certain personal property accounts in order to list all taxable personal property items such as inventory, furniture and fixtures, equipment and machinery used in the conduct of business. All personal property is listed and assessed in accordance with Massachusetts General Laws Chapter 59, Section 5.

The Board of Assessors and RRC will appreciate your cooperation in providing the representative with access to your property and the information necessary to undertake this assignment.

For any questions regarding this process, please contact the Assessors' Office at 508-460-3779.

Contact Us

Patrick Greenhalgh

Principal Assessor

Email Patrick Greenhalgh

More Information
Isaiah Koranda

Senior Assessor

Email Isaiah Koranda

More Information
Assessor's Office

Email the Assessor's Office

Physical Address
140 Main Street
Marlborough, MA 01752

140 Main Street Marlborough MA 01752

Directions

Phone: 508-460-3779

Hours
Monday
8:30 am to 7 pm
Tuesday through Friday:
8:30 am to 5 pm
July and August:
Monday through Friday
8:30 am to 5 pm

Directory

FAQs

When am I eligible for motor vehicle excise abatement?

Please note that an application for abatement does not mean that you do not pay your Motor Vehicle Excise Tax. In the event that an abatement is granted due to sale, trade, theft, loss, etc, the amount abated will be refunded to you. No abatement shall be granted for less than $5, and no amount shall be refunded below $5. The Board of Assessors has the authority to abate an excise tax bill only if an application is timely filed. To be filed in a timely manner, an application must be received on or before December 31st of the year following the year to which the excise tax bill relates. Once registered in the year, a bill can be abated only if the vehicle is sold, traded, junked, totaled or otherwise disposed of and the plates are transferred to another vehicle or canceled. If the vehicle is disposed of and the plates are not transferred or canceled, no abatement can be issued; or if the plates have been canceled or transferred and the original vehicle is not disposed of, no abatement can be issued.

You may be eligible for an excise abatement in any of the situations listed below. Come into the Assessor's Office to complete an Abatement Application and provide us with all the required documentation. All requested supporting documentation must be supplied for the bill to be abated.

Sold: Bill of sale and Plate Return Receipt or new registration if plate transferred.
Traded: New registration or Plate Return Receipt and Purchase Agreement citing vehicle as trade-in.
Stolen or Total Loss: Insurance Company Settlement Letter and C-19 form (Affidavit of Lost or Stolen Plate from Registry) or new registration if plate transferred.
Moved from Massachusetts: Registration from new state and a Plate Return Receipt.
Junked Vehicle: Receipt from junkyard and Plate Return Receipt or new registration is plate transferred.
Vehicle Returned to Dealer: Letter from dealer acknowledging receipt of vehicle and Plate Return Receipt or new registration if plate transferred.
Charitable Donation: Letter from Charity acknowledging receipt of vehicle and Plate Return Receipt or new registration if plate transferred.
Active Duty Non-Resident: When your excise tax abatement is processed you will receive an Abatement Certificate from the Board of Assessors. If a refund is due, a check will follow from the Tax Collector.

For questions about vehicle registration information or vehicle valuation, call the Registry of Motor Vehicles Excise Tax Correction Bureau at 617-351-9380, or visit their website to change your address or get general information.

What is motor vehicle excise tax?

Motor vehicle excise tax is an annual tax for the privilege of registering a motor vehicle or trailer. Anyone who registers a vehicle in Massachusetts will receive an excise tax bill from the municipality where the vehicle is garaged. The amount of excise tax due is calculated by multiplying the value of the vehicle by the tax rate ($25 per thousand dollars of value). The value of the vehicle is determined by the Registry formula taking the applicable percentage for the year of the Manufacturer's Suggested Retail Price (MSRP). The manufacturer's list price rather than the actual purchase price is used to calculate motor vehicle excise tax.

Applicable Percentage for the Year:

In the year preceding the year of the manufacture: 50%
In the year of manufacture: 90%
In the second year of manufacture: 60%
In the third year of manufacture: 40%
In the fourth year of manufacture: 25%
In the fifth and succeeding year of manufacture: 10%

Do not ignore your excise bill! Even though you may have sold, traded or otherwise disposed of the vehicle, your bill is always due thirty (30) days from the issue date. If the bill is unpaid and remains outstanding more than thirty (30) days after its issue date, it will accrue interest charges and fees for which you will be responsible. Your driver's license and/or vehicle registration will also be returned to the Registry of Motor Vehicles for non-renewal action.

How do I file for an abatement?

Abatement applications are available by clicking on the link from the previous page or by visiting our office. Abatements can be filed for thirty days following the mailing of the first tax bill of the fiscal year usually during the month of January. The filing deadline is always printed on the tax bill. Please keep in mind the Board of Assessors has no jurisdiction to act on an application that is filed later than 5 pm on the day the abatement application is due.

The Board of Assessors looks for persuasive evidence before changing any assessment. Applications should include a complete description of factual errors. For example, errors in number of baths, year built, square footage of living area, etc. Factual errors usually require a site visit. Or, if you believe your property is over-assessed, provide an analysis of comparable sale properties with your abatement application. The analysis should include at least recent sales of homes that are similar to yours in characteristics such as style, living area, number of bedrooms, lot size and location. Property record cards are available to support your claim.

You will receive a notice of decision on your application within three months of the date you filed an application. If an abatement is granted, your second-half tax bill will be reduced by the amount of the abatement. If the Board of Assessors denies your application, there is an additional appeal process available. The appeal must be filed within ninety days of the Board of Assessors' decision, by contacting the Commonwealth of Massachusetts Appellate Tax Board, 399 Washington Street, Boston, MA 02108-5292, at 617-727-3100.

Filing an Application for Abatement does not stay the collection of your taxes. In order to preserve your rights of appeal, pay the tax when due.

View All FAQs

Assessor's Office

Mission Statement

Motor Vehicle Excise

Reminders

Exemptions - Tax Relief Programs

Personal Property Form of List (FOL)

Fiscal Year 2027 Return of Property Held for Charitable Purposes (3ABC) Forms

Cyclical Inspections

Personal Property (Business Assets) Inspections

Contact Us

Contact Us

Patrick Greenhalgh

Isaiah Koranda

Assessor's Office

Hours

FAQs

Documents

Contact Us

Quick Links

Site Links