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.

Respectfully,

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
Residential 95.0403 138,584,800 17.72 2,455,722.66
Commercial 2.6672 3,889,200 17.72 68,916.62
Industrial 0.4723 688,700 17.72 12,203.76
Personal Property 1.8202 2,654,100 17.72 47,030.65
TOTAL 100.0000 145,816,800 17.72 2,583,873.69

Valuation and Tax History

Fiscal Year Tax Rate Valuation by Class Accounts Tax Levy
1999 18.12 133,969,700 1,639 2,427,530.96
1998 18.55 124,899,100 1,616 2,316,878.31
1997 18.66 121,929,300 1,580 2,275,200.74
1996 17.12 125,450,392 1,573 2,147,710.71
1995 16.76 124,648,067 1,560 2,089,101.60

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
Misc. Residential 17 1,968,500 115,800
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
TOTALS 1,658 145,816,800  

 

 

Assessors’ Account for Assessments and Abatements

Description FY 2000 FY 1999 FY 1998 FY 1997
Assessors Overlay 60,766.76 46,262.20 45,190.41 40,183.39
Charges 22,920.14 26,573.47 20,514.98 31,335.74
Potential Liability 1,000.00 -0- -0- -0-
Amount Transferred -0- -0- -0- -0-
Balance 36,846.62 19,688.73 24,675.43 8,847.65

 

New Growth Revenue

Fiscal Year Added Valuation Tax Rate New Revenues Change
2000 4,472,100 18.12 81,034 31.62%
1999 4,113,100 18.55 76,298 77.05%
1998 2,309,450 18.66 43,094 62.65%
1997 1,547,655 17.12 26,496 -11.96%
1996 1,795,634 16.76 30,095 -58.36%
1995 4,390,573 16.46 72,269 -0-