Board of Assessors FAQs
- Real Estate Tax Exemptions
- What is Personal Property Tax?
- Household furnishings and effects at the person’s domicile;
- Wearing apparel;
- Motor vehicles, trailers, and boats subject to the Excise Tax;
- Farming utensils (hand tools; simple, inexpensive farm equipment such as manure spreaders are specifically noted here)
- Tools of trade of a mechanic (also includes instruments of a plumber, carpenter, or other tradesman)
- Merchandise and stock in trade. Goods and wares for sale, whether in a store or any other place for sale, on consignment, or in storage or a warehouse;
- Business and professional office furnishings, fixtures, and equipment; computers and other office equipment if used in a business; medical and dental office equipment; professional libraries;
- Animals ( any creature that might reside in a barn, coop, pen or paddock is taxable);
- Farm machinery (unless exempted above);
- Unregistered motor vehicles & trailers (includes tractors, snowmobiles, golf carts and all other unregistered vehicles);
- Household furnishings not situated in the owner’s primary residence, i.e. furnishings of second homes. (Please file Form 2HF.)
The following is a summary of the various real estate exemption programs and the basic qualification requirements.
|Clause||Description||Amount of Abatement|
|17D||70 years or older, or surviving spouse, and occupied domicile for 5 years with moderate financial means.||$175|
|41C||65 years or older as of July 1, and occupied domicile for 5 years with limited financial means.||$1,000|
|22||Veterans with war connected disability||$400|
|22E||Veterans 100% disabled||$1,000|
|37||A blind person||$500.00|
|18||Person unable to pay taxes due to age, infirmity and poverty||variable|
The above provides very basic qualification requirements. For more detailed information and to obtain the necessary applications, please contact the Board of Assessors.
The personal property tax is a relict of the colonial era, when the number of goats, swine, and neat cattle owned was a valid measure of a person’s wealth. Today it is often a source of confusion and resentment. However, the law is still on the books, and the Assessors are required to collect property data and bill for qualified property.
Determining what property is subject to the personal property tax is confusing. The Massachusetts Department of Revenue defines personal property as "...goods, material objects and other things capable of ownership, which are not so firmly attached to, or specially designed for, real estate as to become part of the real estate ..."
However, there are numerous exemptions to the tax. The most significant are:
So what’s left? Typical items Leverett taxpayers need to report are:
Personal property subject to taxation must be reported to the assessors on State Tax Form 2, known as the Form of List. In recent years, the Assessors have included a Form of List with every copy of the February Newsletter. Last year 89 forms were returned, 81 of which were marked "same as last year" or "none." To reduce this waste of paper and time, we are not sending a form to all households, but instead are mailing them to taxpayers who have been subject to the tax in past years, or we believe might have taxable property. Any taxpayer who believes (s)he is subject to the tax and does not receive a Form 1 should contact the Assessors office for a copy.
Building Permit Guidelines
The Franklin County Cooperative Inspection Program (FCCIP) is a cooperative inspection program set up in 1975 to enable small towns to collaborate and share inspection and zoning responsibilities. The intent was to provide a full-time staff that may better serve towns than part-time inspectors.
- Online Burning Permit App
- You may only burn BRUSH! All other materials are illegal. No leaves, grass, hay, stumps, building debris or any other materials are allowed to be burned.
- All open burning must be a minimum of 75 feet from buildings or structures.
- Burning will be allowed to start at 10:00am and must be extinguished by 4pm.
- Any open fire must be attended at all times by the permit holder.
- No person shall set, maintain or increase a fire in open air at any time except by permission.
- You must be 18 years or older to apply for permit and/or set, maintain or increase fire once permission has been granted by the Fire Department.
- You must have an appropriate means to extinguish an open air fire completely at the end of the day or if requested by the Fire Department.
- The Fire Department can refuse or cancel a permit at any time. (Example: Violation of permit regulations, or change in weather conditions.)
- Open burning season is January 15 - May 1.
- Massachusetts Regulation 310 CMR: DEP 7.07 "Open Burning"
- More information from the Massachusetts DEP.
Online Application for Open Burning Permits
Franklin County, Massachusetts
Massachusetts allows residents to burn brush between January 15 and May 1, depending on weather conditions. You must obtain permission from the town or fire district in which you plan to burn brush. Many towns in Franklin County offer burning permits through this system. The permits are free of charge, but availability depends on weather conditions.
Please read the information below, then click here to apply for a permit.
How to obtain a permit
For most towns in Franklin County
Obtain a permit online using this system. Permits are available during the burning season, subject to weather conditions.
You must have internet access and a valid email address to use this system.
Code of Town of Leverett
- Town Code
- LeverettNet FAQ
New Building, Mods Overview
- Building in Leverett Checklist
- It is registered at the Registry of Deeds; you are not subdividing an existing lot.
- It is on a public way or an approved subdivision road.
- It matches the dimensional standards of the Zoning Bylaws for the Zoning District in which it is located.
- You wish to build a structure, which is permitted by the Zoning Bylaw for your Zoning District.
- For soil analysis, perc test, and sewage disposal system design:
Board of Health (548-1022 x1)
- For certification of potable water:
Board of Health (548-1022 x1)
- For driveway permit:
Highway Superintendent (548-9400)
- For smoke detector approval:
Fire Chief (548-9225)
- For Order of Conditions if wetlands are involved:
Contact the Conservation Commission.
Conservation Commission (548-1022x3) sign-off is required prior to Board of Health sign-off on Building Permit application.
- For scenic roads permit if tree cutting or stonewall alteration along road is involved:
Planning Board (548-9477)
- Franklin County Cooperative Building Inspector Program
425 Main Street
Greenfield, Ma. 01301
I. SO YOU WANT TO BUILD OR MAKE CHANGES TO YOUR EXISTING HOME IN LEVERETT
Save yourself time, money and frustration.
State and/or Town regulations and bylaws require building permits for construction or adding on to any kind of building, installing or repairing a septic system, creating new lots, constructing a well and cutting trees or altering a stone wall along any road.
|Before you:||Get approval from:|
|Build a new structure,
Add on to an existing structure,
Install Chimney, Fire Place,
New Roof or Siding
|Install, repair, replace, or expand a sewage disposal system;
drill or dig a well
|Board of Health
|Divide up lots along an existing road or subdivide land by creating new roads
|Cut a tree or alter a stone wall along any road (except Route 63)
|Build a driveway||Highway Superintendent
|Do any work near a wetland, swamp, brook, lake, marsh, or vernal pool||Conservation
II. BUILDING ON AN APPROVED LOT
Your lot is approved if:
III. YOU CANNOT BEGIN CONSTRUCTION WITHOUT A PERMIT
1. To obtain Building Permit application call the Franklin County Building Inspector, Greenfield (772-2026) or go to www.fccip.org
2. Seek appropriate approvals:
3. Finalize application and submit to:
4. Building Inspector renders a decision.
a. If approved:
Building permit will be sent to the Town Hall where it may be obtained upon payment of the required fee during regular Town hall hours.
b. If denied:
Correct the problems or appeal to the Zoning Board of Appeals.
Select Board Policies
- Select Board Policies
- Marriage License
Marriage Licenses in Massachusetts
The legal age to marry in Massachusetts is 18 (M.G.L. ch. 207, s. 33A). All people who marry in the state must have a marriage license issued in Massachusetts by any city or town clerk (M.G.L. ch. 207, s. 28).
Proper identification is necessary. You may be required to show a certified birth certificate.
Marriage licenses are issued from any Massachusetts city or town hall.
Marriage licenses require a 3-day waiting period from the time you fill out the application and the time the license can be picked up and are valid for 6 months. You must come with your partner to fill out a marriage license application.
Contact Town Clerk 413-548-9150 with questions.
click here: Massachusetts Marriage License Info
You may also call Citizen Information Service at 617-727-7030 or 800-392-6090 for additional information.
Transfer Station FAQs
- **Where is the Transfer Station located?**
The entrance gate is next to the Cemetery.
Vehicles should display a current sticker in front of the rear view mirror.