Classification hearing

The classification hearing is open to the public and is a joint meeting of the Board of Assessors and the Board of Selectmen. The Board of Selectmen has the statutory authority to determine the tax rate each year.  The Board of Assessors assists the Board of Selectmen during this process and each year has made a recommendation regarding whether and how much of the tax burden will be shifted from residential to commercial. In FY 2010, the Board of Selectmen voted unanimously in favor of the full 175% shift. The Department of Revenue sets the assessment date for all property. The assessment date is always behind what the actual market is. For example, the FY 2010 assessments are based on calendar year 2008 market conditions.