How Property Tax Works
Plymouth County operates under Massachusetts' property tax system, where property taxes serve as the primary funding mechanism for local services including schools, police, fire protection, public works, and municipal operations. The county encompasses 27 cities and towns, each setting their own tax rates based on local budgets and state-mandated assessments. Property owners can expect effective tax rates typically ranging from approximately 1.0% to 1.4% of assessed value, though this varies significantly by municipality within the county.
Massachusetts operates under Proposition 2½, a statewide property tax limitation that restricts annual tax levy increases to 2.5% plus new growth, with total taxes generally capped at 2.5% of total assessed value. However, actual rates paid by individual property owners within Plymouth County vary considerably based on their specific municipality and any special taxing districts that may apply to their property, such as school districts, water districts, or local improvement districts.
The assessment date is January 1st each year, which freezes the ownership, physical condition, and characteristics of each property for determining the following fiscal year's valuation. All property tax obligations are based on ownership as of this critical date.