Assessor

State law requires that Assessors value all real estate and personal property subject to taxation
All of the Assessors’ activities are intended to insure that taxpayers pay an equitable tax

Determining Valuations

Assessed valuations are based on “full and fair cash value” as of the June 30th preceding each fiscal year
Every year Assessors conduct market studies to determine what value adjustments are required to maintain property values at or near 100% of market value
The State Department of Revenue requires Assessors to submit their valuations for review and certification every five years

Assessors do not raise or lower taxes
Assessors assess taxes in an amount sufficient to cover state and local appropriations
The size of the local appropriation is set by residents who choose to be involved with Town Meeting and the budget preparation process

The Board of Assessors is required to attempt an inspection of all properties to verify the accuracy of their records once every ten years
Additional inspections are conducted on properties with construction activity and building permits, including new construction, additions, renovations, finished basements, etc.
Since property valuation is based on market sales, recently sold properties are inspected every year
Inspections are also conducted at a property owner’s request to be sure their property information is correct

The Assessor will ask to do a full interior and exterior inspection in order to verify the accuracy of assessing records
At a minimum, an exterior inspection with front and rear photos is done
A door hanger will be left if there is no answer at the door
Inspections generally take only about 10-15 minutes