The Board of Assessors consists of three elected officers who serve staggered terms of three years each.  The Board is assisted by an Assistant Assessor that handle the daily business matters and execute the decisions of the Board.

The Board holds its regular meeting in the Assessors Office located on the 1st floor of  the Town Hall 64 Central Square.  Notices of all are posted outside the Town Clerk's office in the Town Hall.

• Classify and determine "full and fair cash value" of all real and personal property according to Massachusetts General Law (Chapter 59).

• Review and act upon all real and personal property abatement applications.

• Process all motor vehicle abatement requests.

• Review and process all Statutory Exemption applications.

• Review all applications for accuracy regarding tax incentives for land used for recreational, forestry or agricultural purposes.

• According to Department of Revenue mass appraisal standards, implement a revaluation of the Town's real and personal property, every three years.

  Assessors are responsible for appraisal and assessment of all residential, commercial, and personal property in the community.  Property is appraised at 100% of its fair market value.

The Assessors must discover and list all taxable property, maintaining accurate ownership and property information.  As such, records indicating changes in ownership, deed transfers, and property improvements are sought from a variety of sources including the Plymouth County Registry of Deeds and the town's Building & Inspectional Services Departments.

The motor vehicle excise tax program is also administered by the Assessors Department.

Under the statutory guidelines of M.G.L. Chapter 59, tax bills for real and personal property must be printed with name of the owner of  record as of January 1 of the year preceding the fiscal year. For example:

The property owner as of January 1, 2004 will be listed as the owner for the fiscal year 2005.  (Fiscal year 2005 covers the period July 1, 2004 to June 30, 2005).

Tax bills are forwarded twice per fiscal year.

A tax bill can be reduced if an exemption is granted or if the assessed value is abated. 

A tax exemption is a discharge from the obligation to pay all or part of a real estate tax. State law determines exemption amounts and eligibility requirements. In addition, the Massachusetts General Laws contains several statues which provide for personal exemptions from real property tax bills. Exemptions are available for certain disabled veterans, the blind, disabled persons, qualifying elderly, indigent individuals, and the spouse or minor children of police or fire fighters killed in the line of duty.  Additional restrictions and eligibility requirements may be applicable. All taxpayers are encouraged to contact the Assessors Department for clarification or assistance.

An abatement may be issued if you believe there are factual errors in the data pertaining to your property, or you believe that comparable sale properties are assessed substantially less (ten percent) than your property.  A taxpayer can only seek an abatement  from the time the first bills are mailed in November, until these bills are due to be paid ( or 30 days from the date of issue).

Motor vehicle excise is taxed on the calendar year.  It is an assessment in lieu of a personal property tax.  The excise due is calculated by multiplying the value of the vehicle by the motor vehicle tax rate.  The tax rate is fixed at $25.00 per one thousand dollars of value.  The value of a vehicle is determined as a percentage of the manufacturer's suggested retail price for that vehicle based on the year of manufacture.

Preceding model year (2005 model in 2004) ► $30,000 x 50% = $15,000 x .025 = $375.00

Total property valuation is divided by 1,000. It is then multiplied by the current tax rate.