The assessed value (or assessment) is the value of property to be used for local taxation, as determined by the Assessors according to Massachusetts General Laws & regulations set by the Commissioner of Revenue. Assessed values in Massachusetts are based on "full and fair cash value" or 100 percent of the fair market value.
The Assessors do not determine taxes. The municipality itself determines the level of property taxation, through its Town Meeting. Similarly, the Assessors don't decide who is entitled to relief on their property tax bills through exemptions; rather they are established by state law.
|Catherine M. Salmon||Chief Assessor / Appraiser, MAA|
|Jeanne Gigliotti||Assistant Assessor, MAA|
Mary E. Quill