General Purpose
As the foundation department to raise $107+ million for the annual Town operating expenses, the primary mission of the Board of Assessors and its professional and administrative staff is to prepare assessment roles for the taxation of real and personal property and motor vehicle excise. In order to assure that the tax levy is applied fairly and equitably at full and fair cash value, the inventory of all taxable property must be annually updated. Then through a market analysis, each parcel and account is appraised and classified according to use in order to determine the valuations, establish the tax rate and apply the appropriate tax to each account.
Core Functions
● In accordance with MGL, the Commissioner of the Department of Revenue oversees all the regulation requirements of local assessment, and develops guidelines for the accomplishment of those requirements. Thus, all assessing functions are statutory and are subject to certification by the Commissioner or assigned agent of the DOR.
● Annually maintain assessors’ maps, plans, property transfers and valuation records.
● Complete annual updates to the inventory of real and personal property.
● Conduct research on the real estate market; sales ratio studies and investment property income and expense analysis.
● Value and classify all real and personal property each year according to the optimum schedule based on our market analysis subject to approval by the MA DOR.
● Identify “New Growth” and report it to the DOR for certification, along with valuation and tax rate reports for their approval. Finalize the tax rate.
● Process all real and personal property tax commitments, abatements and exemptions.
● Process betterments, liens and apportionments.
● Generate motor vehicle excise tax commitments and process abatements of the same as required by Massachusetts General Law.
● Prepare and certify lists of abutters for legal notices for Hearings by Town Council, Conservation, Planning and the Zoning Board of Appeals.
● Maintain and provide Public Records in accordance with Massachusetts General Law.
Staffing
● One (1) Director of Assessing
● Three (3) Appraisers
● One (1) Assessment Administrator*
● Three (3) Part-Time Volunteer elected Assessors - Board of Assessors
*Proposed New Position for FY27
Strategic Initiatives & Accomplishments
● Successful timely tax rate setting; finalized the tax rate at $11.42 per thousand dollars.
● Made location-based data readily available for Town Staff and the Public, continue to advocate use of the unique Parcel ID’s in addition to the Town’s MAT (Master Address Table) of accepted addresses. Encourage Town Staff to use this unique Parcel Identifier in order to work with GIS to request datalinks in AxisGIS to enhance this “one-stop shopping” Central Database, improving research and decision-making for all Town Staff as well as benefiting the public at large.
● Upon use of a new system/application or increased use of an existing application, establish uniform standards of database building and ongoing updating. Examples:
○ 2002 - standards established for Patriot Real Estate administration & appraisal
○ 2003 - standards established for new Maps/GIS (aerials, deed & plan research)
○ 2006 - standards established for MUNIS Excise, Real & Personal Property Taxes
○ 2016 - standards established for Records Archives, organization & retention
○ 2026 - converted CAMA (computer assisted mass appraisal) system to the newest Patriot operating system known as Catalis AP5
● FY27 is a “Revaluation Year”. While in each Interim Year we establish new Real and Personal Property valuations applying the appraisal industry and DOR standards, a Revaluation Year involves more in depth reviews of the data including on site. This more intense year began for us in January 2026 with confidential requests per MGL for data from certain real and personal property owners. For FY27, town wide reviews, recollections and collection of new Personal Property accounts have already been performed and valuations as of January 1, 2026 will be set by this fiscal year end. Considerable work especially in the area of real estate must be accomplished over the next several months to accomplish final valuations, a public disclosure period and a timely tax rate.
FY27 Requested Budget Highlights
● When the Department’s Administrative Assistant retired in 2019, we invested in replacing that position with a full-time Appraiser to comply with a more aggressive inspection schedule. However, with the Town population and property growth, it is evident that in order to fully benefit from the talents and dedication of our Appraisal staff, we must have one full time Administrative Assistant. This person will manage Personal Exemptions (qualifying seniors, veterans and blind property owners), Motor Vehicle Excise Tax Abatements, and inquiries from property owners and their agents for real estate and personal property data and taxes. Without funding this critical position, the professional appraisal staff can neither sufficiently enhance revenues nor improve the fairness and equity of taxes. The addition of an Assessment Administrator should make it feasible to issue a timely Actual Tax Bill by December 31st for FY27.
● Increase of $4,733 for software licensing and support.
● Decrease of $423 in appraisals
● Decrease of $25,400 in Personal Property collection and valuation
● Increase of $400 for supplies
● Increase of $400 for continuing professional education
● Increase of $200 for professional dues
FY27 Requested Budget Summary
In order to accomplish all our requirements under Massachusetts General Law, our budget must be approved as presented. We have used restraint and have been able to reduce our overall expenses from FY26 to FY27. However, while we would have been in a better position had we been able to hire an Assessment Administrator last July as we prepared for our FY27 Revaluation, it is now critical that we have that support in order for the Appraisers to resume the level of work they were hired and required to do. As previously stated, the Town has grown considerably over the past half century and so has the amount of traffic. This and the growth of property maintenance and desired renovations especially in the 25 to 50 year old properties added to the time required to do our work. The Assessing Department has continuously developed work procedural efficiencies and implemented new tools over the past 25 years. For the sake of the $107+ million we raise annually, please approve this budget request.
