Municipal Assessor

A Municipal Assessor is a local government assessor for a municipal entity.

• Context:
  • They can (typically) report to a Municipal Finance Director.
  • They can (often):
    • Value all real and personal property within the municipality on a fair cash value basis.
    • Conduct inspections of building permit properties and determine new growth for the levy limit.
    • Fix the annual tax levy and set the tax rate.
    • …
  • …
• Example(s):
  • a City of Palo Alto's Assessor.
  • …
• Counter-Example(s):
  • a Municipal Accountant.
  • a Municipal Treasurer.
  • a Municipal Collector.
• See: Finance Director, Municipal Accounting.

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References

2016

• Massachussetts DoR Division of Local Services. (2016). Assessor Responsibilities." August 2016
  • QUOTE: As excerpted from the Division of Local Services (DLS) Course 101 Handbook, Assessment Administration: Law, Procedures and Valuation, below is a summary of the duties of municipal assessors:
    • For assessing board members: Complete required DLS Course 101 (830 CMR 58.3.1).
    • Value all real and personal property within the municipality on a fair cash value basis (MGL c. 59 §2A, 38). Inspect property sales, implement a cyclical property reinspection program, complete annual property value adjustment analysis, and prepare for triennial certification of property values by DLS.
    • Conduct inspections of building permit properties and determine new growth for the levy limit (MGL c. 59 §21C (f)).
    • Fix the annual tax levy and set the tax rate. Participate in the preparation of the Tax Recapitulation Sheet (MGL c. 59 §21, 23).
    • Establish the annual overlay amount for insertion in the Tax Recap sheet (MGL c. 59 §25).
    • Determine any overlay surplus.
    • Assess and administer motor vehicle, farm, and boat excises (IGR 88-219).
    • Prepare the valuation and commitment list (MGL c. 59 §43, 54).
    • Commit original and apportioned betterments to the collector (MGL c. 80 §4).
    • Commit delinquent municipal charges, including water and sewer liens and charges, to tax bills (MGL c. 40 §42, A-F and c. 83 §16, A-F).
    • Sign the commitment under oath and send it with a warrant to the collector (MGL c. 59 §52, 53).
    • Send notice of the commitment to the accountant/auditor (MGL c. 59 §23A).
    • Process and act on abatement and exemption applications (MGL c. 59 §59).
    • Send copies of approved abatement and exemption certificates to the collector and accountant/auditor.
    • Meet all DLS regulatory requirements and assessment administration standards.

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