Determining property values

Assessors are required by Massachusetts law to assess all real and personal property at its fair cash value as of January 1 each year. These resources intended to assist assessing staff in making this determination while evaluating a number of factors that impact this amount.

Primary responsibility of the assessor.

Who is involved with this process

• Assessors as Municipal Finance Officers (Video 101)

• Assessors as Public Officials (Video 101)
• The Role and Responsibilities of an Assessor (PDF)
• The Role of a Finance Director (PDF)

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Mass appraisal

• Mass Appraisal and Sales Concepts 10 Handbook (PDF)
• Mass Appraisal and Sales Concepts 101 Module (Video)
• Mass Appraisal Webinar Recording (Video)
• Mass Appraisal Webinar Slides (PDF)

Property Tax Classification

• LA-3 – Best Practices, Processes and Sales Code Review Presentation (PDF)
• LA-3 – Best Practices, Processes and Sales Code Review Webinar (Video)
• Mining DLS property tax data for classification hearings webinar recording (Video)
• Property tax classification: Classifying property for tax purposes module (Video) (101)
• Property tax classification: Classifying property for tax purposes handbook (PDF)
• Property type classification and sales verification codes  (PDF)

Assessment Administration

• Assessment administration 101 handbook (PDF)
• Assessment administration 101 module (Video)
• Assessment records and reports (Video)
• Assessment unit concepts: Property definitions (Video)
• Property ownership concepts: The assessed owner (Video)
• The annual property tax roll (Video)

New growth

• Fiscal Year 2022 Guidelines for Determining the Annual Levy Limit Increase for New Growth (PDF)
• New Growth in the Tax Base Under Proposition 2 1/2 (Video)
• Tips for Assessors: Using the New Growth Reporting Template (Video)
• What is New Growth? (Video)

Abatements

• Appeal Procedures (Video)
• Appealing Assessors’ Decisions on Abatements (Video)
• Applications to Assessors for Abatement (Video)
• Assessments, Abatements and Appeal 101 Handbook (PDF)
• Assessments, Abatements and Appeal 101 Module (Video)
• Overview and Definitions (Property Tax Abatements) (Video)
• Procedures for Granting or Denying Abatements (Video)

Exemptions

• Exempt Property and Accounts (Video)
• Fiscal Year 2022 Clauses 41, 41B and 41C Exemption Eligibility Determination: Social Security Deduction (IGR2022-5) (PDF)
• Fiscal Year 2022 Cost of Living Adjustments to Exemptions (IGR2022-4) (PDF)
• Individual and Unincorporated Entity Exemptions (Video)
• Property Tax Exemption for Paraplegic and Blind Veterans Under Clause 22F (IGR2017-1) (PDF)
• Property Tax Exemption for Seniors Under Clause 41C½ (IGR2017-12) (PDF)
• Property Tax Exemption for Surviving Spouses of Active Duty Personnel and Veterans Under Clause 22D (IGR2017-1) (PDF)
• Property Tax Exemptions for Organizations: Frequently Asked Questions (PDF)
• Property Tax Exemptions Handbook (PDF)
• Property Tax Exemptions Module (Video 101)
• Using the Corporations Book to identify corporate entities entitled to exemptions (Video)

Overlay

• Guidelines Related to Overlay and Overlay Surplus (IGR2017-23) (PDF)

• The Overlay Reserve Account: Allowances for Abatements and Exemptions (Video)

Personal property

• Assessment of Personal Property Handbook (PDF)
• Assessment of Personal Property Module (Video 101)
• Personal Property Frequently Asked Questions (FAQs) (PDF)
• Tax Administration of Personal Property (Video)

 

Revised assessments

• Guidelines for Omitted and Revised Assessments (IGR2017-10) (PDF)
• Revised and Omitted Assessments (Video)

Utilities

• Guidance Concerning the Assessment and Determination of Fair Cash Value of Utility Properties (LFO2019-1) (PDF)

• Guidance Concerning the Valuation and Taxation of Electric Generating Facilities (IGR2017-26) (PDF)

Farmland

• Farmland Valuations

Chapterlands

• Chapter 61
• Chapter 61A
• Classifying Land Under Chapters 61/61A/61B: Frequently Asked Questions (PDF)
• Classifying Land Under Chapters 61/61A/61B: Requirements and Tax Benefits (PDF)

Recertification

• Bureau of Local Assessment Certification Standards and Guidelines (IGR2019-8) (PDF)

• Property Value Recertification and Tax Rate Target Dates (BUL2019-2) (PDF)

DLS publications

• Fiscal Year 2022 Guidelines for Annual Assessment and Allocation of Tax Levy (IGR2021-9)
• Splitting (Apportioning) Property Tax Between Multiple Owners (IGR2017-11) (PDF)

Tools

• Residential Exemption Calculator (Databank report)
• Residential to CIP Shift Calculator (Excel)