The assessors are required by Massachusetts law to value all real and taxable personal property within the town. The legal standard is that all property, from the smallest condominium to the largest commercial property, is assessed at its "full and fair cash value". This is done to ensure that all taxpayers only pay their fair share of the cost of local government.
Assessors also have the responsibility of committing motor vehicle excise tax bills, originated by the State Registry of Motor Vehicles, and boat excise tax bills, generated at the local level. Assessors also administer sewer betterments generated by the Department of Public Works. Also assessors must review and process personal exemptions which are a form of tax credits for qualify taxpayers.