2. WHAT THE ASSESSOR DOES NOT DO.
The Assessor does not raise or lower taxes. The assessor does not make the laws which affect property owners. The Massachusetts Constitution requires that direct taxes on persons and property be proportionately and reasonably imposed. In addition, the Declaration of Rights, Part 1, Article 10, requires each individual to bear their fair share of the public expenses. Taxes must be raised annually in an amount sufficient to cover the state and local appropriations chargeable to the Town. These taxes levied will include state taxes which have been duly certified to the Board, Town taxes voted by the Town (including Proposition 2 1/2), and all taxes voted and certified by the annual town meeting.
The Assessors Office handles no money and has nothing to do with the total amount of taxes collected. Rather, the responsibility of the Assessors is to apportion the tax burden according to the value of the properties in Town. In this way you pay only your fair share of the taxes.
The tax rate is determined by all the taxing agencies within the Town, and is the basis for the budget needed or demanded by the voters to provide for services. Tax rates are simply those rates, or tax dollars per one thousand dollars of assessed valuation, which will provide funds necessary to pay for those services.
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