Holyoke assessor outlines how property values, abatements and appeals work amid rising tax concerns

Chief Assessor Debbie Bridal explained to the Holyoke City Finance Committee on Jan. 29 that local assessors determine ‘‘full and fair cash value’’ for properties as of Jan. 1 each year under state law and guidance from the Department of Revenue’s Division of Local Services.

Bridal said assessors ‘‘discover’’ value rather than ‘‘create’’ it: they collect and record characteristics — land size, neighborhood, square footage, condition, exterior and interior features — and use verified sales data to establish assessment levels. ‘‘Only arm's length sales are calculated when using sales analysis studies to be fair,’’ Bridal said, adding that transactions that are not genuine market sales (for example family transfers or sales that include other assets) are excluded from ratio studies.

Bridal explained that the assessor’s office maintains property data through inspections of building and demolition permits and a cyclical field inspection program; she told councilors the office inspects a minority share of properties each year and that residents can request an inspection. She said the office will ‘‘go out’’ to verify a sale if the sales price looks unusually high and that the goal is to ensure assessment data is accurate.

On contesting an assessment, Bridal said taxpayers can obtain a property field card in person or online and may file a one‑page abatement application (a state form). ‘‘The burden of proof lies upon them to prove their value is wrong,’’ she said. If a successful abatement is filed before the local deadline (Bridal stated the deadline as Feb. 2 for the current cycle), the taxpayer may receive a refund for the year in question and the corrected assessment will apply in the following year.

Councilors pressed Bridal on how market adjustments can change assessments citywide. Bridal said annual intramural adjustments — assessment‑to‑sale ratio calculations — can raise values across the roll; she offered the Massachusetts statute framework as Chapter 59, Mass. Gen. Laws, and recommended residents consult the state guidance and the assessor’s office literature for the detailed rules that govern valuation.

Bridal also recommended that residents attach a private appraisal (when available) to an abatement filing as supporting evidence and noted available exemptions (elderly, widow, disabled veterans, blind) that affect comparisons between tax bills.

The committee did not take further formal action on valuation policy at the meeting; Bridal offered to provide additional materials and property cards for residents who contact the assessor’s office.