Assessment Process

The Role of Assessors in Municipal Finance
In Massachusetts, assessors are either appointed or elected to three-year terms.  The assessors’ primary responsibility is to value all real estate and personal property that are subject to taxation.  Assessed valuations are based on “full and fair cash value” as of the January 1st preceding each fiscal year.

In order to maintain assessments at or near market value, the assessors regularly compare property valuations with the selling prices of properties that have sold.  Assessment-to-sale ratio statistics are analyzed to determine the medial assessment level, as well as, assessment uniformity.

No valuation methodology can accurately predict what a property will sell for.  A secondary, and perhaps more important role of the Board of Assessors is to generate equitable assessments.  To that end, we continually strive to maintain an accurate property database and refine valuation tables and formulas that yield both equitable and explainable assessments.

Why Valuations Change

State law requires assessors to estimate the fair market of all properties within their jurisdiction. With this mandate comes the requirement that assessors conduct annual revaluations. Revaluations not only respond to the ever-changing real estate market but are opportunities for assessors to improve the quality of property data and the underlying valuation methods used to estimate values.
If you observe a change in your valuation, the difference can be attributed to one or more of the following:
- Market appreciation or depreciation
- Evidence that certain types of property are significantly undervalued
- Building permit related construction and improvements
- Inspections made as part of our periodic inspection program in which features listed on assessment records are updated.
- Internal data quality reviews designed to insure consistent recording of property features
Taxpayers should understand that revaluations do not in and of themselves generate more tax revenue. Rather, actions to reduce assessment inequity result in a fairer tax system.
Assessed valuations are not intended to predict what a property might sell for in the future. Assessors are only concerned with what properties were worth on the assessment date - the January 1st preceding the fiscal year of taxation. Properties having sold in the 12-month period preceding the assessment date influence our valuation model. Our office monitors the correlation between assessments and sale prices on sold properties to ensure that all property owners are assessed fairly and that no class of property is over or under assessed.
All assessments are estimates that approximate market value. Many factors influence what a buyer might pay for a property, but only those that are readily quantifiable are used in estimating your valuation. For example, your assessment is based on features like location, land area, building area, type and grade of construction, age and condition, and amenities like garages, swimming pools and finished basements. Examples of property features not considered in your assessment include curb appeal, home décor, landscaping, and even annoying neighbors. We recognize that these latter features might well impact on sale price but are not readily measured and difficult to defend.

Abatements
All taxpayers have the right to file for an abatement of their taxes if they believe that their property has not been fairly valued.  Information regarding applications and deadlines to file for abatements is printed on tax bills, or can be obtained by calling the Assessors’ Office.  Applicants should present compelling evidence to support a claim of overvaluation.  

Applications for abatements must be filed with Assessor’s Office no later than the due date of the 3rd Quarter (first actual) tax payment for the fiscal year.

Exemptions
An exemption releases an individual from the requirement to pay all or a part of their property tax obligation.  Exemptions are available to those that meet the various requirements in the following categories:

• Elderly
• Blind
• Minor children of police/firefighters killed in the line of duty.
• Disabled Veteran
• Widows or Widowers
• Orphaned Minor Children.

The qualifications for exemptions or deferral of property tax can be found on our Exemptions & Deferral page or by calling the Assessors’ Office.

Applications for personal exemptions are due on December 15th, or within thirty days of the mailing date of the 3rd quarter bill.

Appeals
If you are not satisfied with the action taken by the Board of Assessors’ Office regarding your request for abatement and/or exemption, you have the right to appeal to the State Appellate Tax Board, 100 Cambridge Street, Boston, MA 02204.