Assessors are required by Massachusetts law to value all real and personal property within their community. They value every property, from single-family residences to the largest of commercial and industrial enterprises.
Every three years, Assessors must submit these values to the State Department of Revenue for certification. Assessors must also maintain the values in the years between certifications. This is known as an interim year change. This is done so that each property taxpayer in the community pays his or her share of the cost of local government in proportion to the amount of money the property is worth.
Assessors also have a responsibility for the motor vehicle excise tax bills and boat excise bills.
The Assessors act on all requests for exemption and abatement of taxes.
The Assessors are the holder of the assessment records, which includes the property record cards and Assessors’ maps.