Role of the Assessors
The Assessors are required by Massachusetts law to value all real and personal property within the Town. They value residential, commercial, industrial and personal property. Periodically, outside professional appraisers are used to assist with specialized assessments. Special assessing computer software is used to maintain values and assist with the multitude of calculations required in their work.
Every five years, the Assessors must re-value all real and personal property and submit these values to the state Department of Revenue for certification. Assessors must also maintain the values in the years between certification. This is done so that each property taxpayer in the town pays his or her fair share of the cost of local government.
The Assessors classify property as either residential, open space, commercial and industrial or personal property.
The Assessors submit the Tax Rate Recapitulation Sheet annually to the Department of Revenue. This sets the tax rate to be applied to assessed value to determine annual property taxes.
The Assessors' Office processes motor vehicle excise commitments from the Registry of Motor Vehicles. This information is sent to the Tax Collector for billing. The Assessors process related abatement and exemption applications.
The Board of Assessors acts on applications for abatement of real and personal property as well as personal exemptions to qualifying taxpayers.
The Assessors' Office provides a variety of information to the public; Assessors' maps, assessment lists, deeds, and property record cards are available for review. Certified abutters lists are prepared by the Assessors' Office. A public access computer is available in the Assessing Department during regular office hours.
The Assessors' real estate data is provided online.
Assessors are responsible for assigning map and parcel numbers to property and maintain tax maps annually. This information is also used to maintain the GIS records available on the Town website.
The Assessors' Office is responsible for inspecting real and personal property on a nine year cycle and when building permits are issued. These inspections contribute to the determination of new growth.
The Board submits exemption reimbursement to the state annually.
The Board issues supplemental tax bills for new construction.
The Assessors are responsible for the calculation of Payments in Lieu of Tax and Tax Increment Financing exemptions.
Assessors are elected and serve 3-year terms.