The Board of Assessors is required by Massachusetts law to list and value all real and personal property. Assessors are required to submit these values to the State Department of Revenue for certification every five years.

The assessor visits owners each year that have obtained building permits for new construction of their property. Assessors measure, list and value these properties to calculate new growth for each year. New construction is calculated for the months of July 1 - June 30 of each year.

It is also the responsibility of the assessor department to process all motor vehicle abatement requests.

Here are two videos detailing what the assessor’s office does for the City of Westfield and its patrons.

What is an assessment?

An assessment is the value placed upon all real and personal property for the purpose of local property taxation. An analysis of market conditions along with the assessment level and uniformity must be performed annually as of January 1 whether for the five-year certification or for an interim year adjustment.

Where did the current value come from? 

Current assessed values are based on calendar year 2020 sales. These valuations are indicative of market value on January 1, 2022, and are in no way an indication of current market values. The assessors are not allowed to consider non-arm’s length transactions such as family sales or foreclosure sales in their determination of new values. Commercial and Industrial properties were valued using an income capitalization method after utilizing income and expense information derived from questionnaires sent out in April 2020.

Westfield’s five-year Certification (FY2026)

The five-year certification review is conducted by Bureau of Local Assessment staff to ensure the proposed values were derived utilizing a methodology based on generally accepted mass appraisal practices, are supported with current market evidence and are uniformly and equitably applied to all property. The data quality, all cost and depreciation tables, and land schedules will be reviewed for all real property. In addition, income producing property will be reviewed for income and expense analysis, development of the economic rent schedules, capitalization rates and correlation of the values derived from two appraisal approaches. Personal property accounts will be reviewed for appropriate listing and valuation of assets along with the cost and depreciation schedules.