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The Fiscal 2020 Residential Tax Rate is $6.62 per thousand dollars of valuation and the Fiscal 2020 Commercial/ Industrial/ Personal Property Tax Rate is $6.32 per thousand dollars of valuation.
Your mailing address (legal) must be the same address as used for filling your Federal & State Income Tax Forms. To change the mailing address for your real estate, personal property, or boat, complete the address change form available on this web site and mail or fax it to the Assessors' Office. You may download Change of Address Form by clicking on => Assessors => Frequently Used Forms => Change of Address. To change your mailing address for your motor vehicle excise, you must contact the Registry of Motor Vehicles at 1-800-858-3926.
Voters at the April 2005 Special Town Meeting accepted the provisions of MGL Chapter 59,§57C, which allows the Town to send out property tax bills on a semi-annual, basis. Under the semi-annual system, property taxpayers will be sent a preliminary tax bill each year on October 1 and the actual tax bill will be sent in April. The preliminary tax will be payable due in November. The preliminary tax amount for the new fiscal year will typically be one-half of the adjusted net tax owed on the property for the prior fiscal year. Also, all betterments are billed in full for the year on the October bill. Thus the installment due in November would typically be about one-half of the prior year's total tax bill plus any betterment due on the property.
Exceptions to this rule are for those properties where there has been a change in the property's condition that will result in a significant increase or decrease in valuation and taxes assessed in the new fiscal year. Examples of significant changes are new construction, land subdivisions, and condominium conversions.
Under the semi-annual payment system, interest on late tax payments will be charged for the number of days that the payment is actually delinquent. For example, if a payment due on November 1 is not made timely, interest will be charged from that date until the date the payment is made.
A taxpayer's right to seek an abatement or exemption is as follows: Once actual tax bills are mailed out in April, taxpayers wishing to contest their assessments must file an abatement application within 30 days of the date those bills were mailed. Applications for personal exemptions must be filed within three months of the date the actual tax bills were mailed.
Fiscal 2009 was a re-certification year for Provincetown as were Fiscal 2006, 2003 and 2000. In the past, during the two interim years between triennial recertifications, the Board of Assessors had the option of doing nothing--as it did in the early 1990's when property values were fairly stable,or of making interim,year adjustments in attempt to keep assessments at fair market value.. Because the real estate market has been extraordinarily strong in recent years, the Assessors have opted to make interim-year adjustments since Fiscal 1998.
Beginning with Fiscal Year 2004, the State Department of Revenue has mandated that communities MUST make interim-year adjustments.
The Assessors first inspect each property to record specific features of the land and building(s) that contribute to its value (Size; type and quality of construction; number of dwelling units, baths, fireplaces; type of heating system). In addition, the neighborhood in which a property is located and the extent (if any) of its view of the water have a major impact on value. These and other features are listed on individual property record cards that are available in the Assessors' Office.
Determining "full and fair cash value" of a property involves discovering what similar properties are selling for and what the property would cost today to replace. Valuation techniques for commercial properties also include analysis from an investment point of view and how interest rates may be affecting the real estate market.
The Assessors do not create value. Rather, they have the legal responsibility to discover and reflect the changes that are occurring in the marketplace.
In order to remove a decedent's name from a real estate tax bill, in cases where property is held as "tenants by the entirety" or "joint tenants," the Assessors' Office requires a recorded copy of a death certificate. In the case of property held as "tenants in common," the Assessors' Office requires an Inheritance Tax Release of Lien. The process of probating a will often takes several years. The Assessors' Office will make the change once the probate has been finalized. If you feel that a probate has been completed and the Assessors' Office has not changed the title, please contact the Assessors' Office.
In the event your name has changed, please provide the Assessors' Office with the appropriately recorded document(s) from the Registry of Deeds or Land Court.
Surviving Spouse, Minor Child, or Elderly Person
If you are a surviving spouse or minor child who owns and occupies the property as your domicile, or if you are at least 70 years old and have owned and occupied your property as your domicile for at least five years and have assets, excluding the value of your domicile, of less than $40,000, you may qualify for an exemption of $274.00.
If you are over 65, have assets (excluding the value of your domicile) below $40,000, if single, or $55,000, if married; have been continuously domiciled in Massachusetts for at least the 10 preceding years; and have gross receipts of less than $20,000, if single, or $30,000, if married, you may qualify for an exemption of $1000.
If you are declared legally blind with the MA Commission for the Blind as of July 1, you may qualify for a blind exemption of $500.
Disabled Veteran/Surviving Spouse
If you are a disabled veteran, you may qualify for an exemption of $400.
Surviving Spouse/Minor Child(ren) of Police or Firefighter Killed in the Line of Duty.
This provides a full exemption of taxes assessed. Please contact the Assessors' Office for further details.
Senior Volunteer Work Credit ($750 or $1000)
You must be at least 60 years old and own property in Provincetown. It is not required that you be domiciled in Provincetown. You must provide volunteer services to the Town and will be credited for said services at a rate consistent with the State's minimum wage. As of August, 2016, the minimum wage was $11.00/hour, which equates to 68 hours or 91 hours of service. All hours must be completed in the same calendar year. The exemption amount is $750 (68 Hours) or $1000 (91 Hours). No partial credit is given. Contact the Council on Aging, 26 Alden Street, 487-7083, for further details.
Moderate Income Seniors: If you are a Provincetown homeowner age 60 or older, you may be eligible for an exemption from your Community Preservation Act property tax surcharge if you meet certain basic criteria and do not exceed specific income limits.
Low Income Households: Homeowners under the age of 60 may also qualify for a CPA exemption if your annual gross household income does not exceed specific limits.
Income limits for both Moderate Income Seniors & Low Income Households are published each year by the Assessor's Office, available after the Final/Actual Tax bills are mailed.
In all cases, you must establish residency and property ownership to be considered for a tax exemption. You must also reapply for the exemption each year
Go to: Exemptions & Deferrals Page
Tax Deferral - Elderly
Amount: Any or all of the taxes assessed may be deferred (not exempted) with interest (8%) until the property is sold or transferred, or until the demise of the owner, at which point the taxes are repaid. The cumulative total of taxes deferred cannot exceed fifty percent of the applicant's share of the assessed value of the property, and a lien is recorded by the Town.
Eligibility: As of July 1 of the tax year, an individual must be 65 years old, must have owned and occupied any property for at least five years, and must have been continuously domiciled in Massachusetts for at least the ten preceding years.
Income: The gross receipts cannot exceed $40,000.
Go to: Exemptions & Deferral Page
Contact the Assessors for further details.
Vehicle Sold or Traded
You Must Provide: Bill of sale AND plate return receipt from Registry of Motor Vehicle (RMV) or new registration form if plate transferred to another vehicle.
Vehicle Stolen or Total Loss
You Must Provide: Police report or insurance settlement AND plate return receipt, C-19 FORM (Affidavit of Lost or Stolen Plate from RMV) or new registration form.
You Must Provide: Notice from lien holder AND plate return receipt, C-19 Form or new registration form.
You Must Provide: Receipt from junk yard AND plate return receipt, C-19 Form or new registration form.
Vehicle Returned (Lemon Law)
You Must Provide: Letter from dealer certifying return AND plate return receipt or new registration form.
Moved Out of State
You Must Provide: Date of move AND Registration from new state or country.
Charitable Organizations; POW's (Prisoner of War); Disabled Veterens(Degrees of disability required); Disabled Persons (Degrees of disability required); Non-Domiciliary Servicepersons.
You Must Provide: Relevant documentation establishing qualifications.
Go to: Motor Vehicle Excise Page
If you traded or sold your boat, please provide the Assessors with a copy of the dealer's invoice showing the trade-in, or if a private sale, a copy of the bill of sale.
If you registered your boat in another state, please provide the Assessors with a copy of the out-of-state registration. The Assessors recommend that the boat owner cancel his Massachusetts registration with the Massachusetts Division of Environmental Police.
You may download Boat Abatement Form by clicking on => Assessing Department => Boat Excise => Boat Abatement Form
Go to: Boat Excise Page
Currently you must pay with cash, check or credit card in our office. You may apply and pay for your license(s) on-line by clicking here. Please do NOT create a new license application if you are renewing a license! If you do not see a way to renew your license please contact the Licensing Agent. Payment is due in when you submit your application.
You will need to fill out the following forms:
Additional documentation that may be needed: worker’s compensation certificate from your insurer, and/or fire inspection report filled out and submitted a certified electrician. If your hours of operation, emergency contact information or floor plan (seating plan) have changed you should also submit new versions. Applications & Forms Page
A fire inspection report is simply a test of your fire alarm system performed by a licensed electrician. It gets submitted to the town Fire Department and Department of Community Development by the electrician when complete.
If you are part of a larger complex which has a hardwired fire alarm system, you will need a fire inspection report from your landlord's electrician to submitted with your yearly licensing application. Otherwise, if you have battery operated fire alarms (similar to those used in homes), you do not need an inspection report, the town inspector will test them during your licensing inspection.
Ultimately you are responsible for the fire alarm inspection if your business/unit has an alarm system that is hard wired. If that is the situation you must call your electrician or landloard to test that system each season you license your business.
Yes. Everyone fills out the worker's compensation affidavit. If you have employees you will check box 1 and fill in the number of employees. Otherwise, you will check one of boxes 2, 3 or 4 depending on your individual situation.
If you are incorporated and are claiming exemption you must first ask the State of Massachusetts for that exemption. You may do that on the State's website. When the proof of corporate exemption is sent to you please provide that exemption with your application. If you are an LLC or a sole proprietor you will not need to get a letter from the State to claim exemption.
You may apply for a certificate online or you may download and fill out the Renter’s Application. If you fill out the paper application, you should submit it to the Office of Community Development. The fees are $300 per unit and the certificate is good for 3 years.
Simply complete the on-line application or download and fill out the paper application for the special entertainment license (which you should submit it to the Office of Community Development). There will be fees for this application as well as for the legal ad that will be placed byt the Licensing Agent in the local paper on your behalf. You will receive an abutter letter from the licensing agent which must be sent out to all people on the abutter’s list which you will ask for from the assessor’s office (be sure to get two sets of labels). Ask the licensing agent the procedure for sending out the abutter letter and bring the proof of mailing to the licensing board meeting that you will attend to obtain your license.
Simply complete the on-line application or download and fill out the paper application for the special liquor license (which you should submit it to the Office of Community Development). There will be fees for this application as well as for the legal ad that will be placed by the licensing agent on your behalf in the local paper. You will receive an abutter letter from the licensing agent which must be sent out to all people on the abutter’s list you which will ask for from the Assessor’s Office (be sure to get two sets of labels). Ask the licensing agent the procedure for sending out the abutter letter and bring the proof of mailing to the licensing board meeting that you will attend to obtain your license.
A licensee has five days from receipt of the written decision to appeal to the ABCC a decision made by the Local Licensing Authority . The ABCC has decided that the five days are business days. * - from mass.gov/abcc
To a limit. Massachusetts State Law says that restaurants cannot be barred from serving alcohol between 11:00 a.m.-11:00 p.m. Local Licensing Authority ’s may grant extended opening hours between 8:00 a.m. and 11:00 a.m. and extended closing hours between 11:00 p.m. and 2:00 a.m. In no event can sales be made between 2:00 a.m. and 8:00 a.m. * - from mass.gov/abcc
Yes. On January 14, 1994, Chapter 481 of the Acts of 1993 was signed which allows cities and towns, which vote to accept the provisions of the law, to permit common victualler’s licensed to sell wine and malt beverages under M.G.L. Chapter 138, Section 12 to also sell liqueurs and cordials, subject to approval of the Local Licensing Authority and the ABCC. * - from mass.gov/abcc
No. The ABCC may accept an offer in compromise in lieu of suspension from a licensee or certificate of compliance holder (an out-of-state supplier) if they petition the ABCC to accept this offer in compromise within twenty (20) calendar days following notice of a suspension of the license. The fine to be paid is calculated according to the formula set out in Section 23 of Chapter 138: Fifty percent of the per diem gross profit multiplied by the number of license suspension days, with the gross profit to be determined as gross receipts on alcoholic beverage sales less the invoiced cost of goods sold per diem. In no event is the fine less than $40.00 per day. It is worth noting that Local Licensing Authority ’s are not authorized to accept "fines in lieu." * - from mass.gov/abcc
No sales or consumption of any alcoholic beverages can be allowed by the license holder in the patio area unless and until the changes to their location are approved by both the Local Licensing Authority , the ABCC and a new amended license (with the approved changes added to the description of premises) is issued. * - from mass.gov/abcc
• The medical office adjacent to the existing police station • The town’s existing soccer field • The temporary facility housing hall offices (Jerome Smith Road trailers) • Adaptive re-use of the existing site on Shank Painter Road • The parking area adjacent to the fire station, across the street from the police stationEach of these sites was determined to be infeasible. On August 24, 2009 the Board of Selectmen directed the Town Manager to form a Town Manager Working Group charged with the responsibility of siting a suitable location for a Police Station. Additional sites that were considered were: • Community Center • Grace Gouveia Building • Motta Field • Grace Hall Parking Lot (Lot 3) • National Park Service North Maintenance Facility• Fay’s Garage on Court Street (private) • Duarte’s Parking Lot on Bradford Street (private)Once these potential locations occupying sites on town owned land and privately owned land were ruled out, a discussion ensued of the possibility of utilizing the highway garage site on Race Point Road. In February 2011 the engineer’s assessment concluded that the site was indeed viable with some design and layout adjustments including design circulation for vehicles and equipment. An initial and preliminary geotechnical-boring sample did not readily identify any environmental hazards on the site that could not be mitigated.
On April 4, 2011 Annual Town Meeting Warrant Article #22 requested the town voters amend the action taken at April 2010 Annual Town Meeting and to authorize the expenditure of this remaining $150,000 appropriation for the securing of design and project management services in connection with the demolition of the existing highway garage and the construction of a new highway maintenance facility and a new police station to be located at the existing highway garage site. In unanimous votes in favor of this action by both the Board of Selectmen and by the Finance Committee, this Article was moved forward to Town Meeting. Town Meeting unanimously passed a motion made by Selectmen Chair Anderson on April 4, 2011.
The project will require a traffic study during its Cape Cod Commission’s Development of a Regional Impact review. The Commission’s traffic engineers will review the traffic study and make recommendation to mitigate any potential traffic hazards.
We would like to proposed extending the CCNSP’s existing bike trail on Race Point Road, and also would like to see the Route 6/Race Point Road Intersection redesigned to remove turn offs.
Existing vs. Proposed Facilities Existing ProposedPolice Department 5608 sf pending*
Existing ProposedDPW Highway Garage 4096 sf 16,152 sf* Highway Garage Sheds 853 sf Parking Meter Shed 921 sfAmbulance Shed 600 sfWater Meter Shed 294 sfSalt Shed 3200 sf 4,800 sf*DPW Admin Offices 1500 sfCemetery Garage 600 sfCemetery Sheds 208 sf -------------- -------------- 12,272 sf 20,952 sf*
* As the project is being developed the size of the structures are being refined. The architectural firm is currently reviewing the programming needs to reduce the size of the structures as directed by the Board of Selectmen. The figures listed are as of March 22, 2012.
We are working on providing comparisons of both size and price of other town facilities on the Cape and throughout the Commonwealth, which will be added to this site when available.