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

Made possible by the Friends of Windsor The Town of Windsor, formerly Gageborough, was founded July 4, 1771. Best known for its scenic vistas and pristine wilderness, it has a rich history of early American mills, logging, farming and hearty pioneer settlers. The current town population is 879, with a strong sense of community. Residents enjoy kayaking, hiking, hunting and winter sports. Windsor is home to Notchview, a 3,100-acre reservation managed by the Trustees of Reservations, open to cross-country skiers and other forms of outdoor recreation. GOVERNMENT Windsor employs the open town meeting form of government, and is led by a select board. The town has its own services, including police, fire and public works departments. The town's public library is located adjacent to the town hall, and is connected to the regional library system. The nearest hospital, Berkshire Medical Center, is located in Pittsfield. On the state level, Windsor is represented in the Massachusetts House of Representatives as part of the Second Berkshire district, represented by John Barrett, which covers central Berkshire County, as well as portions of Hampshire and Franklin counties. In the Massachusetts Senate, the town is part of the Berkshire, Hampshire and Franklin district, represented by Paul Mark, which includes all of Berkshire County and western Hampshire and Franklin counties. The town is patrolled by the Fourth (Cheshire) Station of Barracks "B" of the Massachusetts State Police. On the national level, Windsor is represented in the United States House of Representatives as part of Massachusetts's 1st congressional district, and is represented by Richard Neal of Springfield. Massachusetts is currently represented in the United States Senate by senior Senator Elizabeth Warren and junior Senator Ed Markey. EDUCATION Windsor is a member town of the Central Berkshire Regional School District. All students in the district attend the Nessacus Regional Middle School for the middle grades, and Wahconah Regional High School for the upper grades. Both schools are located in Dalton. The nearest parochial school is in Dalton, and the nearest private schools are in Pittsfield. The nearest community college is Berkshire Community College in Pittsfield. The nearest state college is Massachusetts College of Liberal Arts in North Adams, and the nearest state university is the University of Massachusetts Amherst. Town Song

d5d3dd0a-49d2-45fe-a507-47efa2a20cb6 Help with Animals: Lost/Nuisance/Bites, etc. If you need help with anything related to animals in town , such as: animal bites home finder service help with rabies nuisance animals putting down an animal stray and lost animals understanding animal issues in town please contact the Windsor animal control officer. Related Services Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts Related Boards & Departments Animal Control

28e087dd-0d23-4f5a-b703-b39d72fef8f8 Assessor Members Robin Wadsworth (Assessor) , term expires 2029 413-684-3811 x2 413-684-3806 (Fax) rwadsworth@windsormass.com Wednesday and Friday 10-4pm Hours @ Town Offices Wednesdays: 10am - 2pm Meetings As needed and posted 1890 Route 9, Suite 4 Windsor, MA 01270 The Assessor is appointed by Select Board. Description The Assessor is responsible for preparing the annual property tax base, which includes identifying all taxable real and personal property, its ownership, full and fair cash value*, and usage classification. This requires maintenance of an extensive database on each property in the community, which must be reviewed annually for changes in property description, ownership and condition. It also requires an annual analysis of market conditions to adjust values. The assessors must submit values for review by the Department of Revenue every three years. *Full and fair cash value has been defined as 100% of a property’s “fair market value”, which is the price an owner willing to but not under compulsion to sell ought to receive from one willing to but not under compulsion to buy. Full and fair cash value is the applied constitutional and statutory standard, which protects the property owner’s right to pay only his or her fair share of the tax burden. The Assessor is also responsible for: Identifying and calculating annual “new growth” increase in the levy limit under Proposition 2 ½ and obtaining certification of the amount by the DOR. Setting the tax rate and fixing the property tax levy. This requires the preparation of a tax rate recapitulation summary of proposed valuations, expenditures and revenues for the year. Committing taxes to the collector with a warrant. This requires the preparation of a commitment list of all parcels and accounts, their owners and values, and all other information needed to send the tax bills. The commitment fixes the tax liability of the taxpayer and the warrant authorizes the collector to collect the taxes. Reviewing and acting on applications for abatements and exemptions. This includes notifying the taxpayer of the decision and the collector and accounting officer of amounts abated and exempted. It also includes participating in appeals to the Appellate Tax Board. Assessing and committing separately motor vehicle excise and administering the abatement process for that excise. Overseeing the overlay account which is the annual reserve for abatements and exemptions. Information FY 2025 Property Values Sorted by Owner [pdf] Sorted by Parcel ID [pdf] Sorted by Street [pdf] Abatement information and application form Other Information Assessor's Tax Maps [pdf] Online map query [link] Current Fiscal Year real property information is available at windsor.patriotproperties.com . For full information on Chapter 61 Current Use Tax Programs and application forms, click here . Applications are also available in the Assessors' office. Agendas and Minutes Board of Assessors Agendas Board of Assessors Minutes Related Services Change Your Mailing Address Forms & Documents for Town Activities Motor Vehicles Excise Taxes Property Taxes Request for Abutters List Tax Abatement & Exemption Applications

015e0771-eb2a-4869-8166-7c4c7cc784a6 Schools Elizabeth Lounsbury (Windsor Representative to CBRSD) Description Information Related Services Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts

6d9b6921-5205-4b0d-babb-6efe55364c95 Cultural Council Members Joyce Carranza , term expires 2029 Deb Drumm (Secretary) , term expires 2029 Valerie Kohn (Chair) , term expires 2027 Jane Lyon , term expires 2028 Eileen Markland , term expires 2027 Samantha Talora , term expires 2028 windsormassculturalcouncil@gmail.com Meetings Meetings posted at Town Offices Appointed by Select Board for 3 year terms Description The Windsor Cultural Council has the responsibility to receive, review, and award grants that will bring public programs to Windsor and its surrounding communities. These programs should promote access, education, diversity and excellence in the arts, humanities and interpretive sciences. The funding comes from state dollars through the Massachusetts Cultural Council. The financial awards are based on the size of the town. The Windsor Cultural Council is currently accepting online grant applications for 2023. Projects that benefit our community and individual Windsor residents in the arts and humanities are given special consideration. For more information, go to mass-culture.org and scroll down to “Apply now for LCC Grants.” If you need help, send your message to windsormassculturalcouncil@gmail.com . Deadline for the application is October 17, 2022. Information Cultural Council agendas Cultural Council minutes Related Services Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts

e9f4fbf6-cdfc-406d-bd9b-1e1a194dd5fa Town Clerk Staff Aline Ferris 1890 Route 9, Suite 2, Windsor, MA 01270 413-684-3811, #1 AFerris@windsormass.com Hours Monday 4-6PM,Thursday 8-10am Mondays 4pm - 6pm, Thursdays 8am - 10am, or by appointment. Email or call to setup a more convenient time. The Town Clerk is elected at the annual town election for a term of three years. Description The town clerk answers to town residents and the Secretary of State. Duties include: Custodian of Public Records including Bylaws Vital Record registration/Marriage/Birth/ Death/Burial Agent Ensures Open Meeting Law and Conflict of Interest Compliance Issues Licenses/ Business Certificates - If you are a DBA, meaning you are doing business under any name other than your own, you need a Business Certificate. These can be obtained, in person, at the Town Clerk's Office. If you would like more information, click here for the MGL. Public Records Requests Posts required Notices/Agendas Genealogical Research Conducts yearly Census for Street Listing and Jury List Official Election Officer Voter registration and elections Registrar Dog Licenses Fees as follows: Marriage License: $15 Business/DBA License: $15 Birth/Death Certificates: $10 Dog Licenses (good for 3 years) Spayed/Neutered: $15 Intact: $30 Open Meeting Law When a person is elected or appointed to a board or committee you need to fill out the CERTIFICATE OF RECEIPT OF OPEN MEETING LAW MATERIALS. All of the materials needed are located in the Attorney General's Open Meeting Law Guide and Educational Materials. The last page is the form to fill out or you can use the link to download just the form. Unfortunately, it isn't fillable online yet. 2025 Open Meeting Law guide [pdf] Certificate of receipt of open meeting law materials [pdf] Conflict of Interest Conflict of Interest (COI) Training must be completed every 2 years and the Acknowledgement of Receipt of the Conflict of Interest Law is Annual. If you are new to a town position, this is the link for the Conflict of Interest Training. Once you have signed up, the system will send you reminders when the time comes to either take the COI Training and sign the Acknowledgement of Receipt of the COI Law or to just sign the Acknowledgement of Receipt of the COI Law. Links to detailed information and forms are below. Information Related Services Annual Town Reports Change Your Mailing Address Dog Licenses Elections Marriage Licenses

785f1339-9d0f-4a76-bdf3-1429aadd4793 Town Hall Rental The Town of Windsor has a historic Town Hall building that is available for rental. Monetary Guidelines - Mar 2023 [pdf] - Some usage of the Town Hall is free, and the fees for other uses are described here. Town Hall Rental Contract - Mar 2023 [pdf] Please submit rental information to the Windsor Town Administrator at WindsormassTA@gmail.com . Related Services Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts Related Boards & Departments Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts

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 July 2026 [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 Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts Related Boards & Departments Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts

fa9de823-1248-488c-8921-8c5001f59e8b Forms & Documents for Town Activities For convenience, direct links to various application forms and related documents are summarized below. But please do not fill out these forms without first visiting the associated links at the bottom of this page that explain the various requirements before submitting applications. Board of Assessors Change of address form [pdf] Board of Health Fees [pdf] Online permitting instructions [pdf] Cemetery Commission Fees Rules & Regulations [pdf] Conservation Commission Fees [pdf] Minimum submission requirements [pdf] Additional forms [Google Drive] Fire Department Brush burning permits [external site] Smoke & carbon monoxide requirements guide [external site] Inspections Permit applications [external site] Trench permit [pdf] Planning Board Form A application [pdf] Police Department Firearm permit application [external site] Motor vehicle accident form [external site] Medication collection info [pdf] Town Clerk Business certificate [pdf] Dog license form [pdf] Marriage intention form [pdf] Transfer Station Permit application [pdf] Recycling guide [pdf] Zoning Board of Appeals Variance or special permit application [pdf] Related Services Transfer Station Zoning Variance / Special Permits Related Boards & Departments Assessor Board of Health Conservation Commission Inspections Select Board

6fd3adef-e1bd-4d82-92e3-2d5e35eed02a Council on Aging Board Members Sue Jacobs (Chair) , term expires 2028 Diane Penetti , term expires 2029 Sue Riley , term expires 2027 Lynn Unwin (treasurer) , term expires 2028 Jean Wagner , term expires 2029 Alan Zawitowski , term expires 2027 Jessica Buoymaster (Senior Outreach Coordinator) 413-684-3191 (Sue Jacobs) Community Outreach Jessica Buoymaster 413-329-4364 buoymasjessica@gmail.com Meetings 2nd Monday of the month at 10am at Town Offices Monthly Coffee's are held on the second Wednesday at 10 AM from September through June at the Town Hall. Educational and special events are offered several times a year. Watch the COA insert in Windsor Now & Then as well as the Windsor Face Book page for information. Members appointed by Select Board for 3 year terms. Senior Outreach Coordinator hired by COA and Select Board. Description Mission The mission of the COA is to serve older Windsor adults, by providing opportunities and resources that advance the quality of life in a rural community. Information Council on Aging agendas Council on Aging minutes Related Services Support for Aging in Windsor

b0190197-0983-4906-b6eb-db0aa6780856 Procurement and Hiring The Town of Windsor has a public procurement process that follows state guidelines. Current open bids are available here [Google Drive]. No Open Jobs Related Services Aunt Bette's Homemade Pecan Pie Rockin’ Rocky Road Ice Cream Tom’s Heavenly Apple Strudel Joe’s Divine Butter Tarts Related Boards & Departments Select Board