Assessors are responsible for determining full and fair cash valuations and for classifying all property located within the community as of January 1 each year. The assessing office is overseen by an appointed or elected board, which is responsible for approving valuations, vetting abatement applications, reviewing property tax exemptions, managing the overlay account, and providing new growth estimates during the budget process. Assessors prepare and maintain a property database that lists all taxable and non-taxable properties in the jurisdiction. Acting as revenue experts within the municipal finance team, they work collaboratively with other local officials to determine the annual property tax rates, and participate in local tax policy decisions.
As excerpted from the Division of Local Services (DLS) Course 101 Handbook, Assessment Administration: Law, Procedures and Valuation, below is a summary of the duties of municipal assessors:
- For assessing board members: Complete required DLS Course 101 (830 CMR 58.3.1).
- Value all real and personal property within the municipality on a fair cash value basis (MGL c. 59 §2A, 38). Inspect property sales, implement a cyclical property reinspection program, complete annual property value adjustment analysis, and prepare for a 5-year certification process of property values by DLS.
- Conduct inspections of building permit properties and determine new growth for the levy limit (MGL c. 59 §21C (f)).
- Fix the annual tax levy and set the tax rate. Participate in the preparation of the Tax Recapitulation Sheet (MGL c. 59 §21, 23).
- Establish the annual overlay amount for insertion in the Tax Recap sheet (MGL c. 59 §25).
- Determine any overlay surplus.
- Assess and administer motor vehicle, farm, and boat excises (IGR 2013-208).
- Prepare the valuation and commitment list (MGL c. 59 §43, 54).
- Commit original and apportioned betterments to the collector (MGL c. 80 §4).
- Commit delinquent municipal charges, including water and sewer liens and charges, to tax bills (MGL c. 40 §42, A-F and c. 83 §16, A-F).
- Sign the commitment under oath and send it with a warrant to the collector (MGL c. 59 §52, 53).
- Send notice of the commitment to the accountant/auditor (MGL c. 59 §23A).
- Process and act on abatement and exemption applications (MGL c. 59 §59).
- Send copies of approved abatement and exemption certificates to the collector and accountant/auditor.
- Meet all DLS regulatory requirements and assessment administration standards
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| Date published: | December 4, 2025 |
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| Last updated: | March 3, 2026 |