1.. WHAT DOES THE ASSESSOR DO?
The Assessor is required by Massachusetts Law to list and value all real and personal property within their community. Valuation is subject to ad valorem taxation on an assessment list each year. The "ad valorem" basis for taxation means that all property should be taxed "according to value", which is the definition of ad valorem. Assessed values, in Massachusetts,, are based on "full and fair cash value", or 100 percent of the fair market value.
They may perform this work with their own staff or they may hire a professional appraisal firm. Assessors use computer software as a tool to maintain values and assist with the mulitude of caluclations required in their work.
Assessors are required to submit these values to the State Department or Revenue for certification every three years. In the years between certification, assessors must also maintain the values. This is done so that the property taxpayer pays his or her fair share of the cost of local government in proportion to the amount of money the property is worth on a yearly basis rather than every three years.
Assessors also have a responsibility for the motor vehicle excise tax bills originated by the State Registry of Motor Vehicles. Assessors grant abatements and answer any questions regarding excise tax bills.
Assessors, then, have a major role in promoting effective financial management of their communities. By keeping values at the market standard, the Assessors assist in maximizing the resources available to fund the municipal services expected by residents. Property taxes are one of the major sources of funding for the Towns services enjoyed by the taxpayers – schools for their children, police and fire protection, and the upkeep of municipal roads, including that special New England priority – snowplowing.
The Norwell Assessors Office must appraise and value approximately 4,500 parcels of real property, 216 personal property accounts, 11,571 motor vehicle excise accounts and 130 boat excise accounts.
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