Introduction

This information is intended to help residential taxpayers understand how assessed values are determined.  It explains the steps that you, as a single-family residential or condominium owner, may take if you are not sure that your assessment is fair or accurate.  The information can help you begin to correct any problems you believe may exist.  It also contains summary information about eligibility for property tax relief.

Board of Assessors
The Board of Assessors consists of three members, each appointed for a three-year term.  They are responsible for carrying out the state’s mandate to establish the fair market value of each property for tax purposes. The Board must follow state guidelines and must obtain state certification of the town-wide revaluation process.  The Assessors’ Office assists the Board in its mission; the personnel in the Assessors’ Office are town employees.  The assessors are not responsible for mailing the property tax bills, or collecting the taxes; that is the responsibility of the town tax collector, Jennifer Yaskell, and is carried out after Town Meeting establishes the annual budget.

Revaluations
Determining the value of every property is called valuation.  The assessors are required to value property at market value.  Each property is assessed yearly based on market values and inspected at least once every nine years in accordance with Massachusetts’s law.  The Board is authorized to make interim year adjustments to bring the values within the requirements outlined in the "Guidelines to a Minimum Reassessment Program".  The next town-wide revaluation in Manchester will be for F/Y 2017.  The assessment records can be accessed at the Assessors' Office or on the assessors website.

Inspections & Property Records


To ensure a thorough and fair property analysis, the Board must evaluate the interior and exterior of the residence, the land upon which the residence is sited, the condition of the property, the location of the property, and the attractiveness to a prospective, arm’s length buyer.  During the inspection process the property inspector records the key features, dimensions, and condition of the property.  That information is entered into the property record card for the parcel.  The Board uses the information from the property record card to determine the value of the property.

The Assessors’ Office assists the Board with property inspections, record maintenance, and data analysis.

The Assessors' office maintains the database that contains all the information for all properties in town.  These records are updated whenever there is a revaluation, property inspection, abatement, or exemption, sale of property, or when a building permit is issued.  

As always, if you have any questions, please call the Assessors’ Office.