Primary responsibility of the assessor.
Log in links for this page
- This page, Determining property values, is offered by
- Division of Local Services
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.
Table of Contents
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)
Mass appraisal
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
New growth
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
Personal property
Revised assessments
Utilities
Farmland
Chapterlands
Recertification
DLS publications
Tools
- Residential Exemption Calculator (Databank report)
- Residential to CIP Shift Calculator (Excel)