Report of Board of Assessors
Members of the Ashby Board of Assessors are elected to serve three-year terms. The assessors primary responsibility is to value all real estate and personal property subject to taxation. Assessed valuations are based on "full and fair cash value" as of the January 1st preceding each fiscal year, though Ashby takes advantage of a law allowing for the taxation of all new structures built before the start of each fiscal year (i.e. July 1st).
In order to maintain assessments at or near market value, the assessors regularly compare property valuations with the selling prices of properties that have sold. Assessment-to-sale ratio statistics are analyzed to determine the median assessment level, as well as, assessment uniformity. In each of the past four years, the Board has adjusted valuations upward to reflect property value appreciation. Most valuations were increased by 8 percent this year.
No valuation methodology can accurately predict what a property will sell for. A secondary, and perhaps more important role of the Board of Assessors is to generate equitable assessments. To that end we continually strive to maintain an accurate property database and refine valuation tables and formulas that yield both equitable and explainable assessments. Assessment staff regularly inspect homes to insure that property data upon which tax valuations are based are accurate.
Our office has fully embraced technology to both increase staff productivity and yield better property tax assessments. Ashby is the first small community (population under 3,000) in Massachusetts to develop a Geographic Information System (GIS). This technology electronically links graphical data in the form of computerized maps with the assessors property data. GIS applications within the assessors office allow for complex property and market analysis, visual querying of data resources, and the speedy preparation of abutters lists. Other departments are using the GIS for projects like build-out analysis, and open space planning. Future applications will allow for computerized 3-D site analysis, wetlands cataloging, and E-911 property identification.
This year we installed new assessment software made available through a consortium of communities working with the State Department of Revenue. The software will enable us to more readily integrate assessment data with our new GIS system, as well as, other software applications.
Finally, we thank the Town for its support of our office and the efforts we have made to insure that tax revenues flow to the Town in a consistent and timely manner.
Members of the Board of Assessors Assessment Staff
Oliver H. Mutch, Chairman Harald M. Scheid, Regional Tax Assessor
G. Lillian Whitney, Member Dondi LaRue - Administrative Assessor
Dondi LaRue, Member
Assessments and Revenues by Major Property Class (FY2000)
|Property Class||Levy Percent||
Valuation by Class
|Tax Rate||Tax Levy|
Valuation and Tax History
|Fiscal Year||Tax Rate||Valuation by Class||Accounts||Tax Levy|
Abstract of Assessments (FY2000)
|Property Code and Description||Accts||Class Valuation||Avg. Value|
|012 - 043 Mixed Use Properties||31||5,217,000||168,300|
|101 Residential Single Family||955||119,860,300||125,500|
|104 Residential Two Family||17||2,595,300||152,700|
|105 Residential Three Family||1||160,300||160,300|
|111 - 125 Apartments||1||145,300||145,300|
|130 - 132, 106 Vacant Land||431||10,159,200||23,600|
|300 - 393 Commercial||21||2,129,200||101,400|
|400 - 442 Industrial||6||688,700||114,800|
|501 - 506 Personal Property||126||2,654,100||21,100|
|600 - 821 Chapter 61, 61A, 61B||39||393,400||13,600|
Assessors Account for Assessments and Abatements
|Description||FY 2000||FY 1999||FY 1998||FY 1997|
New Growth Revenue
|Fiscal Year||Added Valuation||Tax Rate||New Revenues||Change|