Proposed
Regulation

Regulation 830 CMR 58.3.1: Qualifications of Assessors (PROPOSED REGULATION)

Date: 05/13/2022
Organization: Massachusetts Department of Revenue
Regulatory Authority: Massachusetts General Laws
Official Version: Published by the Massachusetts Register

PROPOSED REGULATION


830 CMR: DEPARTMENT OF REVENUE
830 CMR 58.00: LOCAL TAXES
830 CMR 58.3.1: Qualifications of Assessors

Table of Contents

(1) Statement of Purpose, Outline of Topics

(a)  Statement of Purpose. The purpose of 830 CMR 58.3.1 is to explain the training requirements for assessors relating to property valuation.  An assessor shall complete training programs conducted or sponsored by the Commissioner under the provisions of M.G.L. c. 58 as the Commissioner shall deem necessary pursuant to M.G.L. c. 59, § 21B.  In general, an assessor must complete any basic courses of training within one  year of an original election or appointment as assessor.

(b) Outline of Topics. 830 CMR 58.3.1 is organized as follows:

(1)  Statement of Purpose, Outline of Topics
(2)  Definitions
(3)  General Rule
(4)  Required Training
(5)  Exceptions to Required Training
(6)  Continuing Education Requirements

830 CMR 58.3.1 is effective upon promulgation.

(2) Definitions

For purposes of 830 CMR 58.3.1, the following terms have the following meanings: 

Assessor. Any person who has taken the oath prescribed by General Laws Chapter 41, Section 29 to assess taxes or estimate the value of property for the purpose of taxation for a city or town of Massachusetts.

Certificate of Completion.  A certificate issued by the Commissioner that signifies the successful completion of a required assessor’s training program.

Commissioner.  The Commissioner of Revenue or the Commissioner’s duly authorized representative.

Massachusetts Accredited Assessor. The Massachusetts Association of Assessing Officers’ award designation to those who demonstrate competency in the valuation and assessment of property and tax administration policies and statutes.

MAAO.  The Massachusetts Association of Assessing Officers.

Residential Massachusetts Assessor (RMA). The Massachusetts Association of Assessing Officers’ award designation to those who demonstrate professional competency in the valuation and assessment of residential properties.

(3) General Rule

Except as otherwise provided herein, any person elected or appointed as an assessor must meet minimum qualification standards established by the Commissioner.  M.G.L. c. 59, § 21B.  The Commissioner has established courses of training to provide a basic knowledge of Massachusetts assessment law, administration, procedure, and techniques, including the income, cost and market approaches to property valuation.  An assessor will be deemed to have met the Commissioner’s minimum qualification standards upon completion of such courses of training and the issuance of a certificate of completion, as further provided in 830 CMR 58.3.1(4).

(4) Required Training

Except as provided in 830 CMR 58.3.1(5), any person who is elected or appointed as an assessor is required to complete basic courses of training and pass an examination prepared by the Commissioner within one year following election or appointment or within two years from the effective date of this regulation, whichever is later. Where a person is first appointed to fill a vacancy and then subsequently elected, the date of appointment is used to determine the one-year deadline.  The Commissioner may extend the deadline for completing basic courses of training for one year where a person is unable to comply due to illness or other extraordinary circumstance.  Basic courses of training shall be completed online using the Division of Local Services Gateway on the website of the Department of Revenue or any other location as determined by the Commissioner.

(5) Exceptions to Required Training

The training requirements provided in 830 CMR 58.3.1(4) shall not apply to the following persons:

(a)  any assessor who, as of the effective date of 830 CMR 58.3.1, is a Massachusetts Accredited Assessor, Residential Massachusetts Assessor  or has been awarded a Certified Massachusetts Assessors  certificate by the MAAO; or

(b) any person who held office on October 6, 1980 as an assessor, and who is in office as of the effective date of 830 CMR 58.3.1, and who serves in a city or town whose city council, town council, or board of selectmen has accepted the provisions of Chapter 416 of the Acts of 1980.

(6) Continuing Education Requirements

Every assessor is required to meet such continuing education requirements as may be established by the Commissioner.

 

Proposed Regulation – Public Hearing 6/16/2022

Written comments may be emailed to RulesandRegs@dor.state.ma.us.

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