The assessors are
obligated by state law to assess all real
property at its full and fair cash values
as of January 1st of each year. Full and
fair cash value is defined as 100% of
the property's fair market value. It is
the price an owner willing 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 that protects the
property owner's right to pay only his
fair share of the tax burden.
The Board determines
and rules on abatements and exemptions
to be granted.
The department is also responsible for
the administration of all property tax
record cards. It maintains accurate parcel
ownership data based upon recorded property
transactions at the Registry
of Deeds and all map data pertinent to
accurate parcel identification.
The Assessing department
is also responsible for motor vehicle
excise and boat excise. Motor vehicle
excise data is forwarded to the Assessors
office from the Registry of Motor Vehicles
5 -6 times a year, which generates the
excise bills. The bills correspond to
the information of every registered vehicle
in Everett. Adjustments to the excise
tax are performed at the Assessors office
when an exemption or abatement is warranted.
