In Massachusetts, Assessors are either appointed or elected to 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. Ex. For Fiscal Year 2021 the assessment date is 1/1/2020, and market sales utilized for valuation purposes are from calendar year 2019.
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. No valuation methodology can accurately predict what a property will sell for.
Fiscal Year 2023 tax rate is $14.62 per thousand.
Board of Assessors
Member
Jack Rabbitt, term expires 2026
jrabbitt@lunenburgma.gov
Member
Brian Laffond, term expires May 2024
blaffond@lunenburgma.gov
1 vacancy
Staff
Interim Principal Assessor
Rena Swezey
rswezey@lunenburgma.gov
Principal Assessor
Vacant
Administrative Assessing Assistant
Sheila Craigen
scraigen@lunenburgma.gov
