Board of Assessors

Eric Hamm- Chair

David Briand


Kenneth Holmberg � Asst. Assessor

Town Hall Annex

24 South Main Street

New Salem, MA 01355


Phone:  (978) 544-5814




2nd & 4th Tuesday:  7:00 PM

Wednesday:          9:00 AM - Noon

See the Assessors for:

        Questions regarding property valuations

        Tax Abatements

        Tax Exemptions

        Property cards or maps



The Assessors’ Office in each Massachusetts town is required to collect information on second homes, rental properties, businesses and all other taxable personal property located within town. 


Business Form of List (State Tax Form 2)

Incorporated and non-incorporated businesses  must report all equipment and machinery.  In addition, non-incorporated businesses must report inventory such as office furniture, filing cabinets, chairs, adding machines, computers, printers, motorized tools, etc.  Farm animals, unregistered motor vehicles and unregistered construction equipment must also be reported. If you depreciate the furnishings on your federal tax return, you or your accountant may already have an itemized list and you could attach that to the Form of List rather than filling out the tables on the form.


Household Form of List (2HF):

Owners of second homes, duplexes, etc. must report all furnishings and appliances including refrigerators, stoves, dishwashers, washers and driers, TV’s, lawnmowers, dishes, eating & cooking utensils, furniture, etc.  If you purchased your property furnished, and you were provided with a value for the contents of the home at the time of purchase you may submit that information (copy of purchase and sale agreement, appraisal, etc.) by attaching it to the form of list.  If your property is insured, the insurance company should be able to provide you with a list of the contents and their insured value OR a lump sum value for all of the contents. You may attach a letter from your insurance company or a copy of your insurance coverage page to the Form of List rather than filling out the tables on the form.


Forms  available from the assessors office (978-544-5814) and on our website.





Applications for elderly (65 and older)  property owners domiciled in New Salem who meet the income, and asset criteria for the 41-C and 17-D exemptions must be received no later than April 1, 2017


Applications for veterans with documented disabilities must received by April 1st.


FY-17 Elderly (17-D and 41-C) Exemption Age, Income, and Asset Limits

The criteria for these two exemptions are listed below. Gross income is subject to a social security exemption allowance (i. e. we do not include this amount) of $4,523 for the retired worker (if single) with an additional $2,262 for his/her spouse. Total household income must be verifiable by tax returns and/or earnings statements. Assets include all bank accounts, IRA’s, stocks, investments, personal property, and real estate excluding primary residence.




Minimum Age

Maximum income

Maximum Assets

17-D single / married



No maximum


41-C single





41-C married






Application forms  available from the assessors office (978-544-5814) and on our website.

FY16 Assessed value by owner


Real Estate FAQs 

How are Assessments Determined?

Exemption FAQs

Exemption Forms


Abatement Information

Motor Vehicle FAQs

Motor Vehicle Excise and Abatements


MainStreet GIS: New Salem Maps and Tax Information.


Motor Vehicle Excise Abatement Application


Real & Personal Property Abatement Application


Chapter 61A-B Annual Application Form (due 10/1)

Exemption Application


Exemption income and asset guidelines


Form of List

Brochure for Blind Exemption

Brochure for Charity Exemption

Brochure for Elderly Exemption

Brochure for Seniors, Surviving Spouse & Minor Child Exemption

Brochure for Veterans Exemption


Assessors Mission & Objectives:


The mission of the Assessing Department is to serve the public interest and help assure the financial stability of New Salem by exhibiting the highest level of competence and professionalism.  To this end, the Departmentís staff pledges its efforts toward the accomplishment of four critical objectives:


        Timely tax billing.

        The attainment of tax equity whereby each taxpayer pays only their fair share of the tax burden.

        The maximization of tax base growth revenue.

        The acceptance by the public of the administration of the property and excise tax systems through prompt, courteous, honest and thorough services.