State law requires that assessors value all real estate and personal property subject to taxation. All of the assessors' activities are intended to insure that taxpayers pay an equitable tax. The State Department of Revenue requires assessors to submit their valuations for review and certification every three years. Assessors do not raise or lower taxes. That responsibility falls to those citizens who choose to be involved with Town Meeting and the budget preparation process.
Assessors simply assess taxes in an amount sufficient to cover state and local appropriations.
All taxpayers have the right to file for an abatement of their taxes if they believe that their property has not been fairly valued. Applicants should present compelling evidence to support their claim of overvaluation. An Exemption releases an individual from the requirement to pay all or a fraction of their property tax obligations. Applications for personal exemptions are due on December 15 th , or within three months of the mailing date of the first actual bill.