The Office of the Board of Assessors is a value-based department. The Assessors are primarily responsible for determining the full and fair cash value of all real and personal property within the municipality.Other duties of the Assessors include: administer motor vehicle excise tax, compile and submit the annual Tax Rate Recapitulation to the Department of Revenue, abate/exempt/ or defer taxes, defend established values on abatement applications and at Appellate Tax Board hearings, maintain tax assessment maps, and oversee the town’s overlay reserve account (an account established to fund abatements, exemptions, and unpaid taxes for the respective fiscal year).Tax law intends for each taxpayer to pay an equitable share of the tax burden in proportion to the value of the property or asset. This is known as ad valorem tax, or according to value tax.It is important to note that Assessors do not raise or lower taxes, nor do the Assessors set rate of taxation (tax rate). These determinations are made with the assistance of assessment values, but are decisions made outside of the scope of the Assessing Department.

Any person chosen to assess taxes or to determine or to assist in determining the value of property for the purpose of taxation shall, before entering upon the performance of his duties, take the following oath: I, having been chosen to assess taxes and estimate the value of property for the purpose of taxation for the town of Medway for the year(s) ensuing, do swear that I will truly and impartially, according to my best skill and judgment, assess and apportion all such taxes as I may during that time assess; that I will neither overvalue nor undervalue any property subject to taxation, and that I will faithfully perform all the duties of said office. If he neglects to take such oath before entering upon the performance of his duties, he shall forfeit not more than fifty dollars.

GENERAL SCOPE AND FUNCTION