Purpose

The mission of the West Tisbury Assessors Department is to provide fiscal stability by promptly, fairly, and equitably determining the valuation of all real and personal property located in the Town of West Tisbury. The Assessor's Department is obligated under law to assess all property at its full and fair market value each year for taxation. This is accomplished through the maintenance and administration of all property tax data records. In addition, the department also administers motor vehicle excise tax, real estate, and motor vehicle excise tax abatements, and all statutory tax exemptions as allowed by law.

The Assessors are required to assess all property at its "full and fair cash value", also known as "market value". Massachusetts General Laws define full and fair cash value as the price a willing buyer and a willing seller agree to, also known as an arm's-length sale. To determine fair market value, only arms-length sales are considered. The Assessor must collect, record, and analyze a great deal of information about property and market characteristics to estimate the fair market value, including keeping current on the cost of construction in the area and any changes in zoning, financing, and economic conditions that may affect property values. The Assessor uses the three nationally recognized approaches to value: market, cost, and income. This data is then correlated into a final value. January 1st is known as the "assessment date", the date used for determining the value of a property. The Assessor has the legal and statutory responsibility to track property sales and assess the property accordingly.

The Department of Revenue requires the Assessor's Office to maintain the database, updating properties when building permits are issued, properties are sold, businesses change, and the cyclical recollection of data, which is an ongoing process. The Department of Revenue mandates that every property in Massachusetts be inspected at least once every nine years. Our property inspections are ongoing and are systematically organized to conform to the 9-year visitation cycle. An interior property inspection is an important factor in determining an equitable and accurate assessment for your property.

Personal Property is generally those items not permanently affixed to real estate. Personal Property is movable and can be removed without serious damage either to the real estate or to the item being removed. The three categories of taxable personal property are: (1) Business and professional fixtures, furnishings, machinery, and inventory, (2) personal property of public utilities, and (3) household furnishings in property other than the principal residence. Every year, before March 1, all persons subject to taxation must submit a list of all their personal property that is not exempt from taxation on a form known as the Form of List.

Motor vehicle excise is administered through the Assessor's Office. Adjustments to the bill are made when a vehicle is sold, traded in, plates are transferred to a different vehicle, or when the owner moves out of state. Adjustments can only be made for the current and the previous two years. If you still have the license plates and/or still own the vehicle, the excise is still due.

It is important to remember that the bill for a vehicle you no longer own should not be ignored. Please call us with any questions at 508-696-0101.

The Assessor's Office annually sends out applications for exemptions to property owners who have previously received an exemption. Exemptions include: Elderly, Surviving Spouse, Veterans, Blind, and others. Please fill out this Application Form. As always, the Principal Assessor and Staff are available to answer your questions during regular office hours, and are happy to assist in completing applications, exemptions, etc.