The role of the assessor in municipal finance

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. Learn more about the role of the assessor by reviewing the resources below.

Learn how the municipal assessor contributes to the financial stability of Massachusetts communities.

Overview of responsibilities

• Assessors as Municipal Finance Officers (Video 101)
• Assessors as Public Officials (Video 101)
• Qualifications of Assessors, IGR-2022-15
• The Role and Responsibilities of an Assessor (PDF)

Introduction to Proposition 2 1/2

• A Detailed Look At Proposition 2 ½ for assessors Handbook (PDF)
• Calculating the Levy Limit (Video)
• How Can a Community Exceed Its Levy Limit or Ceiling? (Video)
• Levy Limits: A Primer on Proposition 2 ½ (PDF)
• Proposition 2 ½ Ballot Questions – Requirement and Procedures (PDF)
• What is Excess Levy Capacity? (Video)
• What is a Levy Ceiling? (Video)
• What is a Levy Limit? (Video)
• What is New Growth? (Video)
• What is Proposition 2 1/2? (Video)
• What is a Proposition 2 1/2 Override or Underride? (Video)
• What is a Proposition 2 1/2 Exclusion? (Video)
• What's the Difference Between an Override and an Exclusion? (Video)

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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)
• Splitting (Apportioning) Property Tax Between Multiple Owners (IGR2017-11) (PDF)
• The Annual Property Tax Roll (Video)

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 Handbook (PDF)
• Property Tax Classification: Classifying Property for Tax Purposes Module (Video 101)
• Property Type Classification and Sales Verification Codes  (PDF)

Mass appraisal

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

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)

Setting the tax rate

• A Detailed Look at Setting the Tax Rate Handbook (PDF)
• A Detailed Look at Setting the Tax Rate Module (Video 101)
• Calculating Tax Rates by Completing the Tax Rate Recapitulation (Recap) Form (Video)
• Calculating the Levy Limit (Video)

• Completing the Tax Rate Recap Forms Presentation (PDF) 

• Completing the Tax Rate Recap Forms Webinar (Video)

• Setting the Tax Rate: Overview (Video)
• Webinar: Yarmouth Tax Rate Recap Process Webinar Recording (Video)
• Webinar: Yarmouth Tax Rate Recap Process Webinar Slides (PDF)

Overlay

• Guidelines Related to Overlay and Overlay Surplus (IGR2017-23) (PDF)
• The Overlay Reserve Account: Allowances for Abatements and Exemptions (Video)

Property tax billing schedules

• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System (IGR202) (PDF)
• Fiscal Year 2023 Tax Bill Requirements: Quarterly Payment System (IGR2022-6) (PDF)
• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System with an Annual Preliminary Bill (IGR2022-9) (PDF)
• Fiscal Year 2023 Tax Bill Requirements: Semi-Annual Payment System with an Optional Preliminary Bill (IGR2022-8) (PDF)
• Local Option For Making Small Property Tax Bills Payable in One Installment (IGR2017-9) (PDF)
• Property Tax Billing and Billing Schedules (Video)

Property tax 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 Exemptions for Organizations: Frequently Asked Questions (PDF)
• 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 Handbook (PDF)
• Property Tax Exemptions Module (Video 101)
• Using the Corporations Book to identify corporate entities entitled to exemptions (Video)

Property tax abatements

• Appeal Procedures (Video)
• Appealing Assessors’ Decisions on Abatements (Video)
• Applications to Assessors for Abatement (Video)
• Assessments, Abatements and Appeal 101 Module (Video)
• Assessments, Abatements and Appeal 101 Handbook (PDF)
• Guidelines for Omitted and Revised Assessments (IGR2017-10) (PDF)
• Overview and Definitions (Property Tax Abatements) (Video)
• Procedures for Granting or Denying Abatements (Video)
• Revised and Omitted Assessments (Video)

Personal property

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

Motor vehicle excise

• DOR's Guide to Motor Vehicle Excise
• Frequently Asked Questions (FAQ): Motor Vehicle Excise
• How Motor Vehicle Excise is Assessed (Video)
• Motor Vehicle Excise: A Guide for Assessors (from Course 101) Module (Video 101)
• Motor Vehicle Excise: A Guide for Assessors (from Course 101) Handbook (PDF)
• Motor Vehicle Excise Abatements (Video)
• Motor Vehicle Excise Exemptions (Video)
• Motor Vehicle Excise Webinar (Video)
• Secretary of State’s Motor Vehicle Excise Information page

DLS oversight

• Bureau of Local Assessment Certification Standards and Guidelines (IGR2019-8) (PDF)
• Fiscal Year 2022 Guidelines for Annual Assessment and Allocation of Tax Levy (IGR2021-9) (PDF)
• Guidelines: Municipal Finance Provisions of the Community Preservation Act (CPA) (IGR2019-14) (PDF)
• Property Value Recertification and Tax Rate Target Dates (BUL2019-2) (PDF)
• State Oversight of Local Taxation: DLS's Role (Video 101)

 

Using Gateway

• Completing the annual Assessor Certification process online (PDF)
• LA3 Bulk Upload Guide (PDF)
• Land of Low Value Tips (PDF)
• Tips for Assessors: Reporting value growth to DLS
• Tips for State Owned Land submission (PDF)
• Tips for taking Assessor Course 101 online (PDF)

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)

Chapterland & farmland

• 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)
• Farmland Valuations

Tools and templates

• Budget and Tax Rate Planning Tool (XLS)
• Impact of Proposition 2 1/2 Referendum on Property Tax Bill (Databank report)
• Reports related to Proposition 2 ½
• Residential Exemption Calculator (Databank report)
• Residential to CIP Shift Calculator (XLS)
• Tax Impact Calculator (Databank report)