Board of Assessors

Overview

Fiscal Year 2023 Real Estate Tax Rates (per thousand)

• Residential: $12.48
• Commercial: $18.33

The primary responsibility of the Board of Assessors is to accurately and fairly assess all property in their municipality at full and fair cash value following the guidelines provided by the Massachusetts Bureau of Local Assessment. In Plainville, this is accomplished with an elected three-member Board of Assessors. The Board of Assessors reviews the real estate market sales every year, thereby reassessing the values annually.

Full and fair cash value has been defined as 100% of a property’s “fair market value”, which is the price an owner willing to but not under compulsion to sell ought to receive from one willing to but not under compulsion to buy. Full and fair cash value is the applied constitutional and statutory standard, which protects the property owner’s right to pay only his or her fair share of the tax burden.

The Board of Assessors is responsible for property values. By maintaining values as close to “full and fair market value” as possible, they assist in maximizing the resources available to fund the town services. They do not raise or lower taxes. Taxes are determined by the majority of town residents that attend town meetings and vote on the town budget. The tax rate is simply the rate that will provide the funds to pay for these services.

The Assessors are in charge of administering motor vehicle excise tax, however, the assessors do not determine the value of these excise tax bills. The values are set strictly by the Massachusetts Registry of Motor Vehicles. Abatements for real and personal property and motor vehicles are the responsibility of the assessors.

The Board of Assessors also administers statutory agricultural, charitable, and property tax exemption programs.