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The Board of Assessors in each city and town in the state
of Massachusetts is required by law to list and value all real and personal
property. Valuation is subject to ad valorem taxation on an assessment roll
each year, which means that all property should be taxed according to
value. In Massachusetts, assessed values are based on “full and fair” cash
value, or 100% of the fair market value.
Assessors are required to submit
these values to the Massachusetts Department of Revenue for certification
every three years. In the years between certification, assessors must also
maintain the values. Assessors review property sales each year to determine
if changes in assessed values should be made. This is done so that the
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 only every three years.
The Board of Assessors does not in any way determine how much taxes the
Town must raise. That process is done at Town Meeting each year. The Board’s
primary responsibility is to determine the "full and fair cash value" of
each property in Town. Market activity in the prior year will usually
determine the current level of assessments each year while Town meeting
votes and other local obligations determine the tax levy (amount to be
raised by taxation).
The Assessors Office maintains the assessing records for all properties
within the Town of Ashland. Private home owners and owners of commercial
properties can get assessing information on their properties by visiting the
Assessor's Office.
Senior citizens are encouraged to apply for existing tax
exemptions (elderly exemptions, surviving spouses, etc.) in the hope that
they may qualify. They can call or visit the Assessors Office for more
information
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