1e925112-0063-4a24-89d9-691d5f17be49 Property Taxes Property Tax Forms See General Massachusetts site with forms and guides [external site] THE ASSESSMENT PROCESS What is mass appraisal? Assessors must value all real and personal property in the community to their full and fair cash value. Mass appraisal is the process used by every Massachusetts City and town to create the property assessments. Assessments are based on an analysis of Windsor’s entire real estate market for a specified period of time. This study guides the setting of valuation parameters that are used to calculate the property values town-wide. It differs from the more well-known “bank” or fee appraisal. Although the appraisal concepts are the same and the results similar, the process is different. No particular sale or group of sales is used to determine the value of your property, but all of a certain calendar year’s sales are included in the analysis that set the parameters for the next fiscal year. What is market value? Market value, or full and fair cash value, is the most probable price for which a property will sell in an open, competitive market that a willing buyer will pay for a property to a willing seller, both acting knowledgeably and prudently and neither being under any obligation to buy or sell. Sales such as foreclosures and family sales are not considered to be “arms-length” or fair market transactions. When my neighbor's house sells, will their price determine my assessment? Not necessarily. As explained in the previous question, sales are analyzed town-wide. An example of what could be relevant is if there were several sales in an area indicating that the assessments were too low compared to the sales prices. How often does the valuation of properties change? Every year the Assessors subject the arms-length sales that occurred in the prior calendar year to a statistical examination based on market area, style of house, age of house, effective area, size of lot and sale price to see what changes the market has shown. The tables used in the Computer-Assisted Mass Appraisal (CAMA) system are adjusted so that the median assessment of the sales sample is within 10% of 100% of market value, and the dispersion of the assessments to sales ratios in the sample are within state guidelines. These new factors are then applied to all properties for the new Fiscal Year. Every third year the Department of Revenue (DOR) requires each city or town to conduct a revaluation. This is a year-long process during which the DOR examines every phase of the assessing operation before certifying the values. During the two years in between revaluations the Assessors may change the values if sales activity so indicates. These yearly updates are called Interim Year Adjustments. The last Re-certification was completed in fiscal year 2016. How is the calendar year different from the fiscal year? Massachusetts cities and towns operate on a “Fiscal Year” basis. The calendar year runs from January 1st through December 31st. The fiscal year goes from July 1st through June 30th. The assessment date is January 1st preceding the fiscal year. That is, for Fiscal Year 2016 the assessment date is January 1, 2015. ASPECTS OF PROPERTY VALUATION Where can I find the detail on my property? Property record cards, which contain ownership information, visit history, land and building details, and other notes, and which display a property’s valuation, are available in the Assessors’ office, 1890 Route 9. You can also view your record card and many of these details on-line using the link available on this web site. What do the assessors look at when determining an assessment? The assessor collects many data elements about a property in order to develop the total valuation. The most significant factors in determining the value are location and land area and style, quality, size, condition and age of the building(s). Other factors include amenities or detriments as well as features in the building such as number of bathrooms, type of heating/cooling, interior/exterior finishes, and special features including fireplaces, saunas and Jacuzzis. Also considered are detached structures. How do I know if my valuation is fair and equitable? The best comparisons are to properties that have sold that are the most similar in the most aspects to your property. You can also compare your property’s assessment to the assessments of the most similar properties. Although properties will most likely never be a perfect match, assessments for similar properties should fall in a close range of valuations. How can my assessed value increase (decrease) when I did not do anything to the property in 5 years and I am not selling the property? The assessed value represents the estimate of market value of the property. The real estate market changes constantly. The assessment for FY2016 represents the estimate of market value as of January 1, 2015. This estimate of market value is determined by examining sales of properties from calendar year 2013 and 2014 (we use two years due to lack of sales data in Windsor). Although there may not have been any physical changes to the property, buyers may be paying more or less for properties than they were in previous years. The assessment changes reflect the changes in the purchase prices of similar homes in the neighborhood. The assessments do not predict market value. The assessments reflect (or report) market value. The real estate market can change dramatically from year to year. Buyers and sellers determine the market value of properties. The assessments reflect what the buyers and sellers are doing as of the assessment date. What will happen if I put an addition on my property? Are the actual construction costs of a new home used to determine the new assessment? Historical sales have indicated that larger properties sell for more than smaller properties with all other factors being equal. If an addition is put on a home, the house becomes larger. The assessors would then have to see what similarly sized properties were selling for in the neighborhood. It is highly likely that the assessed value of your property will increase once the addition is put on the property. Generally speaking, improvements that increase the market value of a property will increase the assessment. Why did my valuation change from the prior year's valuation more (less) than my neighbor's? Market value changes occur in many forms. From year to year economic conditions and local factors change and influence the values of different classes of property in different ways. Buyers have different requirements and these requirements sometimes change from year to year. Renovations may have been performed on a property that would cause a change in assessed value different from a similar property that did not undergo renovations. A recent inspection by the Assessor’s office also may have contributed to a change in assessed value, perhaps adding something that had been missed or reducing something that was overstated. Your style or size or land area or other factor(s) may differ from your neighbor’s and that caused the valuation changes to differ. I think my assessment is out of line with my neighbor's property, whose property is assessed lower. I want my assessment to be as low as theirs. The first step in comparing properties is to examine the factual components of each property. Many times properties that appear larger are in fact much smaller than people think. Quality characteristics should also be examined when making comparisons. Ultimately, the assessors have to determine if the assessment represents market value on the subject property and also if the assessed value on the neighbor’s property represents market value. If a neighboring property is too low in relation to surrounding properties, the assessors cannot compound their low assessment by also lowering surrounding properties. The resolution may be that the assessors have to raise the neighboring property’s assessed value to make it more in line with the surrounding properties. The most important criterion the assessors examine in an abatement request is the market value of the property of the person filing the abatement and the market value of any property that the person filing the abatement mentions on the application. I recently purchased my home for a price which is different than the valuation for this year. How is this possible? The real estate market is not a “perfect market” and price is not always equal to value. Similar properties usually do not sell for exactly the same price because the motivations of buyers and sellers are not always similar. Similar properties usually tend to sell within a “value range” rather than for one specific price. According to the definition of fair market value, your value represents “the most probable selling price” and tends to be the middle of the range of what similar properties have recently sold for. Therefore, your appraised value could be higher or lower than what you actually paid for your property. In addition, state laws (statutes) require that real estate be assessed at 100% of market value as of January 1st immediately preceding the current fiscal year. This is the assessment date. The sales considered in order to determine the market value are those that took place during the calendar year prior to the assessment date. If your sale took place subsequent to the assessment date, it will be in the group of sales analyzed in the preparation of the following year’s valuations, and is not relevant to the current year’s valuation. Why does the Assessor need to enter my house? A total inspection of all factors that influence the value results in the most accurate assessment of a property. We request the inspection in order to be as fair and accurate as possible. Items such as condition of the rooms, quality of the finish, areas of finished versus unfinished, can only be confirmed with an interior inspection. Without actual information, estimates of the interior information have to be made. Will an inspection change the value of my house? Depending on the accuracy of the current data about the property, it may or may not. However, the valuation for the current fiscal year will not be changed mid-year unless your property meets the strict qualifications for a supplemental tax bill (usually only major new construction), which Windsor does not currently have the authority to do. What happens if I refuse to allow the property lister to enter my home? You do not have to allow the assessors into your home. However, if an assessor is denied entrance, property owners give up their ability to challenge the assessed value. Will I be penalized if I allow the assessors in and my neighbor does not? In instances where the assessors do not get into a property, estimates are made about the condition of the interior of the property. Accurate assessments are based on accurate information. By allowing the assessors to view the interior and exterior of your property, your assessed value is based on accurate information. If a person does not allow the assessors to view the interior and exterior of a property, estimates are made about the condition of the interior of the property, the kitchen and bath qualities, and where there is finished attic space and finished basement space. If the estimates are overstated, property owners may contact the assessor’s office to arrange an interior and exterior inspection of their property. TAX RATE/TAX BILL How is the tax rate calculated? The tax rate, in its simplest form, is the tax levy divided by the town’s taxable valuation. This is called the Uniform Tax Rate. At the May Annual Town Meeting residents vote appropriations for the upcoming Fiscal Year. This is called the tax levy. The Assessors’ primary responsibility is to find the “full and fair cash value” of your property so that the taxpayer may pay only his/her fair share of taxes. How will the new valuation affect my tax bill? If my assessment went down, how can my tax bill go up? Individual assessments may rise or fall depending on the characteristics of the property. The purpose of mass appraisal is to value all property by the same standards at the same time to create an equitable distribution of the tax levy. If the same amount of money is to be raised for the current year after a valuation update from the previous year, and each assessment has doubled, the tax rate would be cut in half; and vice versa, if each assessment decreased by 20%, and the same amount of money was to be raised, the tax rate may increase by 20%. Increases or decreases in assessed values to not cause a tax increase or decrease. How can my tax bill go up more than 2.5%? Doesn’t Proposition 2 ½ limit the tax increase? Proposition 2 ½ limits the amount of taxes Massachusetts communities can raise for the current year from the previous year’s levy limit. To this a town may add new growth (increased valuations caused by new construction, renovations or land use changes) and overrides voted by the town. I cannot afford this tax bill (on fixed income, lost my job, have financial issues). Can’t the Assessors lower this assessment to accommodate this situation? By law, the Assessors must value all property at 100% of full and fair cash value, using methodologies approved by the DOR applied consistently to every property. Properties need to be valued without regard to the owner’s ability to pay the taxes. (See exemption section below for some programs that are available for some tax relief.) EXEMPTIONS & ABATEMENTS See the page on exemptions & abatements Related Services Tax Abatement & Exemption Applications Related Boards & Departments Assessor

7864b7de-99fe-4cb1-a4d7-b31b0b3db196 Inspections Inspectors William Girard (Building Inspector) 1890 Route 9, Suite 2, Windsor, MA 01270 Hours: 1st & 3rd Wednesdays, 5:30-7pm Office: 413-684-3811 ext. 5 Cell: 413-464-4281 buildinginspector@windsormass.com Trevor Clement (Electrical Inspector) 413-822-7098 Rick Degiorgis (Gas/Plumbing Inspector) 413-329-1180 degiorgisrick@gmail.com James Rando (Assistant inspector) Ed Fahey (Health Inspector) inspectors@berkshireplanning.org Fire Inspections You need a certificate of compliance from the local fire department that shows your smoke and carbon monoxide alarms meet the requirements for a sale or transfer. Read here to learn how to prepare your home for a smoke and CO alarm inspection. And here is a complete guide to Massachusetts smoke and carbon monoxide requirements for selling a property. There are also inspections available for boiler, propane tank and oil tank removal compliance. To schedule an inspection, please provide 2 weeks notice. Please email fireinspections@windsormass.com (or alternatively, leave voicemail at 413-684-3236.) The inspection fee is $25. Conservation Commission Wendy Volk (Conservation Agent) Windsor Conservation Commission 1890 Route 9, Suite 2, Windsor, MA 01270 413-664-3811 ext. 8 conservation@windsormass.com Hired by Select Board Description Building, Electrical, and Gas/Plumbing inspector all enforce code and building regulations. Information Related Services Apply for Permits Forms & Documents for Town Activities How & What to Get Inspected

bf39d63c-5997-4a7a-9d85-74ec41eabab5 Tax Abatement & Exemption Applications You must pay 100% of all assessed taxes for which you have not received an abatement or exemption. However, there are a number of ways you can apply to reduce some of those required taxes - which are described here. Windsor Summary for Elderly, Surviving Spouse & Blind Exemption Clauses in Effect for FY 2025 Tax Bill Elderly Exempt Info FY 2025 [pdf] Guides to Real Estate Tax Exemptions General Massachusetts site with forms and guides Application Forms Real and Personal Property Tax Abatement Application (Form 128) Motor Vehicle Excise Form (Form 126-MVE) FREQUENTLY ASKED QUESTIONS (FAQ) What's the difference between an abatement and an exemption? An exemption is a discharge from the obligation to pay all or part of a real estate tax based on certain age, income, military, or disability status as set forth by the Commonwealth of Massachusetts. An abatement happens as a result of an adjustment that lowers a property’s valuation after the actual (not preliminary) tax bill has been issued. Exemptions are available for seniors, low income seniors, surviving spouse or surviving minor child, veterans with disabilities, and blind persons. Are there other ways to reduce my taxes? There is also a tax deferral program available for older citizens. Please contact the Assessors’ office for further information. Does the property record card reflect any exemptions to which I may be entitled? Property tax exemptions are available to qualifying taxpayers according the eligibility requirements determined by state law. Exemption information is not displayed on the property record card. Information on exemptions is available on the town’s web site or in the Assessors’ office. What if I feel the value of my property value is overstated? This is when an owner would file for an abatement. There are three basic reasons for granting an abatement: data error(s), overvaluation, or inequitable assessment. An abatement application is not a complaint about taxes or how much your assessment has increased. It is an attempt to prove that your property’s estimated market value is inaccurate or unfair based on recent sales of comparable properties. Do I have to apply for an abatement every year if I received one in the past? Not necessarily. If a data correction or adjustment has been made that should be permanent, it will carry forward to the next and following years until such time as there is a change in the property and/or a change in the valuation methodology that affects that property. Therefore, it would not be necessary to reapply the following year(s). If, however, a one-time adjustment were granted just for the current year, the assumption is that the adjustment does not carry forward into the next year. If the property owner then feels that the valuation is overstated in the following year, he/she must submit a new application. What if I am not satisfied with the result of the abatement hearing? A property owner may submit an appeal to the Massachusetts Appellate Tax Board (ATB). Information for the Appellate Tax Board is available online by searching on www.mass.gov . Related Services Property Taxes Related Boards & Departments Assessor

55e4e6b6-e0e1-4372-9ac9-70dc54f6ee60 Hours of Operation This is when some common services in Windsor are open: Assessor: Wednesdays 10am-4pm at Town Offices Town Clerk: Mondays and Thursdays 5-7pm or by appointment – windsortownclerk@gmail.com or 413-684-3811 ext 1. Transfer Station: Wednesdays 6-7:45pm, Saturdays 8am-12:45pm Library: Mondays 5 - 7:30pm, Wednesdays 2 - 7pm, Saturdays 10am - 1pm Related Services Related Boards & Departments

813f9cba-28d7-4720-b036-54d5e3b1ed62 Road Maintenance The Windsor highway department maintains the town roads, including plowing snow, improving muddy conditions, clearing fallen trees, etc. To report a maintenance issue, please contact the highway department at the link below. Related Services Related Boards & Departments Highway Department

069c0016-9f4b-4dab-8471-b477dba0bc73 Staffing The Town of Windsor is run by a combination of paid staff and volunteers. The following information applies to all people working for Windsor, whether paid, elected or appointed, unless otherwise noted. Board & Committee Handbook April 2024 [pdf] Employee Handbook Dec 2023 [pdf] (for paid staff only) Windsor Oath of Office All people working for windsor whether paid, elected or appointed must adhere to this oath of office. "I solumnly swear to faithfully and impartially discharge and perform all the duties incumbent on me in accordance with the bylaws of the Town of Windsor and the laws of the Commonwealth of Massachusetts. I promise to own my office, using my talents to help Windsor be the best place it can be." Open Meeting Law All people working for windsor whether paid, elected or appointed must follow Massachusetts open meeting laws. Furthermore, each person is expected to take the following training. Training [external site] - Massachusetts maintains a website that provides training about the Open Meeting Law. Conflict of Interest Law The conflict of interest law, M.G.L. Chapter 268A, seeks to prevent conflicts between private interests and public duties, foster integrity in public service, and promote the public’s trust and confidence in that service by placing restrictions on what municipal employees may do on the job, after hours, and after leaving public service. In compliance with Section 27 of the law, every state, county and municipal employee shall, within 30 days of becoming such an employee, and on an annual basis thereafter , review this summary of the COI law prepared by the State Ethics Commission and sign the acknowledgment at the end of the summary and return it to the Town Clerk . In addition, all employees must complete the e-learning course provided by the State Ethics Commission . Municipal employees are required to take the course every other year for the duration of their employment. It provides an overview of the state conflict of interest law and the various issues you might encounter as a public employee. Recognizing and properly responding to a conflict of interest is a key element to maintaining the public’s confidence in government and in the integrity of the work we do as public employees. If, after taking this course, you have any questions or concerns, please do not hesitate to contact the State Ethics Commission. Upon completion, you must send the provided certificate of training to the Windsor Town Clerk. Employment Opportunities If the Town of Windsor has any employment opportunities, they will be listed here along with an application [Google Drive]. Related Services Related Boards & Departments

fc789f4f-a017-4d4b-91a5-be4df7d98840 Change Your Mailing Address To change your mailing address, fill out this form [pdf] and send to the Town Assessor as indicated. You may also want to let Friends of Windsor know if you would like to receive a paper copy of their "Now and Then" newsletter. Related Services Related Boards & Departments Assessor Town Clerk

8e264af0-d4d6-418f-873a-e33ed70da580 Support for Aging in Windsor The Council on Aging tracks a number of service that may be helpful to those aging in Windsor. Home Modification Loans "Good Options for Independence" is a non-profit which operates a Home Modification Loan Program to assist homeowners in financing necessary adaptations to keep disabled or elderly family members in their homes and communities. Berkshire County residents should call the Pioneer Valley Planning Commission at 413-781-6045 and ask to speak with Shirley Stephens. You may also visit www.cedac.org/hmlp to learn more information, or watch a short video on the loan program. Heating Fuel Assistance The Berkshire Community Action Council, BCAC, oversees the federally funded fuel assistance program, running from November 1-April 30 each year. Detailed information to apply, including income guidelines (which are very generous) are available on the BCAC website. Call COA outreach 413-329-4364. Food Assistance Call COA outreach 413-329-4364. Related Services Related Boards & Departments Council on Aging

2430b96a-5f5c-4c18-84f6-bd234d32e47b Windsor Finances FY22-26 Windsor Finance Committee Statement on FY22-26 Medium-Term Expenditure Framework and FY22 Proposed Budget This is an old statement. Here is the Finance Committee's Current Statement for FY23 The Windsor Finance Committee has incorporated prospective revenues from broadband operations into the FY22-FY26 medium-term expenditure framework. These funds will substantially change the town’s options regarding capital spending, provision of services, and the level of taxation. Previously, because of the roughly $175,000 a year needed to service the $1.35 million 10-year broad band debt obligation, the 5-year capital spending program had been limited to a new ambulance, a new police cruiser, and improvements to the historical museum. These were the projects that could be accommodated while keeping our financial reserves above $500,000. With an estimated $780,000 in broadband revenues over the next 5 years, we will be able to undertake a much more ambitious capital program, increase public services, and/or reduce the growth in the tax levy. The Finance Committee would love to hear from the townspeople on what they would like to do. In the meantime, the medium-term expenditure framework is based on a 3 percent annual increase in the tax levy (not the tax rate), which is lower than its historical average. Should the number of households continue to rise, the average household tax bill would rise less rapidly. Most expenditures are programmed to rise by 2 percent a year, slightly higher than the average rate of inflation the past two years. Exceptions include selected wage adjustments, employee benefits, debt service and capital expenditures (which are project-specific). Debt service will rise sharply in FY22 as we begin paying down the broadband debt. The ambulance and police cruiser would be financed with 5-year notes in subsequent years. The FY22 proposed budget is derived from this medium-term framework. The details are contained in the town warrant and summarized in the table below. Respectfully submitted to the people of Windsor, Scott Rogers Chair Windsor Finance Committee wscottrogers@windsormass.com March 2022 Much of the modeling used to generate the following charts are based on information provided by Massachusetts' Department of Local Services' description of Proposition 2 1/2. Some of the videos on this page [link] may be helpful in understanding the modeling. Related Services Related Boards & Departments

72d2ca92-4424-4e91-8073-5a587bb0f07e Library Members Katherine Richter (Library Director) 413-684-3811 #6 windsordirector@cwmars.org Trustees Ben Harelick - term expires 2025 Stacy Litke - term expires 2026 Erin McLaughlin - term expires 2027 Meeting Agendas and Minutes Library Trustees agendas Library Trustees minutes Library Hours Mondays 5 - 7:30pm Wednesdays 2 - 7pm Saturdays 10am - 1pm Windsor Free Public Library Town Offices 1890 Route 9 Windsor, MA 01270 Follow the Windsor Library on Facebook Windsor Library Director is a paid part-time town position. Trustees are elected by the town in the town elections for 3 year terms. Description The Windsor Free Library located at the Town Offices is part of the CW MARS Library System and with your library card, you are able to access materials: books, dvd’s, cd’s, etc. from other libraries in the Central and Western areas. Growing the Board of Trustees The Windsor Free Public Library is looking to add 4 more people to our Board of Trustees. We meet over Zoom, they work with Katherine the Director on various library related topics and here is a link to check out exactly what a Trustee does . CW MARS is a diverse library consortium made up of over 100 member libraries primarily located in Central and Western Massachusetts. CW MARS is an acronym that stands for C entral and W estern MA ssachusetts R esource S haring. It is the largest of nine library consortia in Massachusetts and includes academic, public, and special libraries of all sizes, from tiny towns with populations under 500 to large urban libraries with many branches. CW MARS hosts and supports the technology needed to power our shared online library catalog and library staff software Questions About the New Catalog Experience? Search for what is available online in the "GALE" system. But be sure to come by the library first to get access. 15 minute video highlights some of the reasons students use Gale resources. Starting July 1st, 2025, statewide research databased offerings will be reduced. Learn about your options here . This is a list of of databases that WILL continue to be available. This is a list of discontinued offerings that will NOT be available. Upcoming Events Tuesday, October 14th - Terrarium Program for adults @ 5pm - 7pm - Town Offices Suggested links 5 Best BPL Online Resources for High School Students BPL: Explore Additional Research Resources BPL: Explore Museum passes available ( full list [pdf]) MassMOCA Arrowhead Berkshire Museum Chesterwood The Clark Art Museum Hancock Shaker Village Magic Wings The Mount Norman Rockwell Museum Springfield Museums The USS Constitution Ventfort Hall National Trust for Historic Preservation Information Library Trustees agendas Library Trustees minutes Related Services

b248ac45-41b3-44af-a1d5-e9a75c40357e Town Meetings A Citizen's Guide to Town Meetings from the State of Massachusetts is provided for your understanding. Here is a record of Town Meetings 2025 8/11/2025 - Special Town Meeting Warrant and Minutes 5/5/2025 - Annual Town Meeting Report , Warrant , Finance Committee Statement and Minutes w/ Budget and Sources of Funding 2/24/2025 - Special Town Meeting Warrant and Minutes 2024 8/19/2024 - Special Town Meeting Warrant and Minutes 5/6/2024 - Annual Town Meeting Report , Warrant , CBRSD Proposed Agreement , Finance Committee Statement and Minutes 2023 11/29/2023 - Special Town Meeting Warrant and Minutes 5/1/2023 - Annual Town Meeting Report , Warrant and Minutes 2022 12/12/2022 - Special Town Meeting Warrant and Minutes 10/17/2022 - Special Town Meeting Warrant and Minutes 8/24/2022 - Special Town Meeting Warrant and Minutes 5/2/2022 - Annual Town Meeting Report , Warrant and Finance Committee Statement and Minutes 2021 9/27/2021 - Special Town Meeting Warrant and Minutes 6/16/2021 - Annual Town Meeting Report , Warrant , Finance Committee Statement and Minutes 4/14/2021 - Special Town Meeting Warrant and Minutes 2020 10/13/2020 - Special Town Meeting Warrant and Minutes 6/1/2020 - Annual Town Meeting Report , Warrant (with proposed revised Article 19 ), Finance Committee Statement and Minutes 1/29/2020 - Special Town Meeting Warrant (with proposed revised Article 6 ) and Minutes Archived town meeting warrants Archived town meeting minutes Archived annual town reports Related Services Agendas & Minutes from Town Meetings Related Boards & Departments

e2072755-ec1c-4fcd-9994-87c1900f1347 Report a Motor Vehicle Accident The Police Department requires reporting of all motor vehicle accidents. Follow the link below to see information about this. Related Services Related Boards & Departments