The Assessors raise local revenue through the taxation of real and personal property, as well as motor vehicle and boat excise.  Assessors are required to list and value all real and personal property in accordance with the Massachusetts Law and State Department of Revenue guidelines, ensuring taxpayers pay their fair share of the cost of local government in proportion to their property's worth.  Assessed values in Massachusetts are based on "full and fair cash value".  Values are reviewed annually to reflect accurate and reliable data.