The Town Assessor is responsible for estimating the value of real property within the Town's boundaries. This value is converted into an assessment, which is one factor in the calculation of real property tax bills.
The Town Assessor maintains the assessment roll, which is the document that contains every property's assessment. To do this, the physical description, or inventory, and value estimate of every parcel of real estate in the municipality is kept up-to-date. The property inventory is available for inspection by appointment before the filing of the tentative assessment roll.
The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary, or tentative, assessments, is made available for public inspection. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative roll is made final.