The Duties of the Assessor

The assessor is the official who estimates the value of real property within the Town's boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills.

The assessor maintains the assessment roll - the document that contains every property's assessment. To do this, the physical description, or inventory, and value estimate of every parcel of real estate in the municipality is kept up-to-date. The property inventory is available for inspection by appointment before the filing of the tentative assessment roll.

The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary, or tentative, assessments, is made available for public inspection. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative roll is made final.
How Is Real Property Assessed?

Before assessing any parcel of property, the assessor estimates its market value. Market value is how much a property would sell for, in an open market, under normal conditions. To estimate market values, the assessor must be familiar with all aspects of the local real estate market.