The Assessors’ Department is an integral part of the Town’s financial management team that works closely with the Collector, Treasurer, and Town Accountant. The Assessors are responsible for raising approximately 65 percent of the total town budget through the property tax.
The Board directs the day-to-day operation of the office through weekly meetings with an appointed full-time Assistant Assessor. The department is responsible for the valuation of all real estate and personal property within the town.
Other duties include, but are not limited to, processing applications for tax exemptiion for disabled American veterans, elderly, blind and widowed tax payers; attending meetings with town financial advisors on the town budget and the Assessing Department's budget; review of reports submitted to the Department of Revenue throughout the year; having the town and water district tax rate certified and conducting a revaluation of all real estate and personal property every three years; ongoing reinspection of all residential properties within the town. Automobile and boat excise taxes are abated through the Assessors' Office, maps are maintained by the Assessors of all real estate in the town and owners of property are updated through the Bristol County Registry of Deeds.
Work in the Assessors’ Office is regulated through Massachusetts General Laws and state mandates. The Massachusetts Department of Revenue oversees and certifies everything processed that relates to taxation.
The Assessors’ Office will continue to be available to the public who has questions, problems and/or comments regarding the Assessing Department.
ASSESSMENT DATES AND FISCAL YEAR
In Massachusetts, the assessment date is January 1st.
The Town of Raynham voters have accepted the following provision:
The assessors of each city and town shall determine the fair cash valuation of such real property for the purpose of taxation on the first day of January of each year. Notwithstanding the foregoing, in any city or town which accepts the provisions of the sentence, buildings and other things erected on or affixed to land during the period beginning on January second and ending on June thirtieth of the fiscal year preceding that to which the tax relates shall be deemed part of such real property as of January first." (MGL, Chapter 59, Section 2A)
In Massachusetts, the fiscal year commences on July 1st and ends the following June 30th. Property taxes are assessed for the fiscal year (July 1 – June 30) based on the value of the property as of the previous January 1st.
For example, property taxes for fiscal year 2014 (July 1, 2013– June 30, 2014) are based on the value of the property as of January 1, 2013.