Board of Assessors

The Board of Assessors establishes and maintains valuations for all real and personal property for purposes of generating tax revenues. This includes conducting research of the real estate market (including sales and ratio studies) to determine property values; preparation of sales and other reports for state review and certification of values. The Board prepares and certifies abutters lists, and processes abatements, liens, and apportionment. It also maintains assessors' maps, plans, property transfer records, and valuation data; and processes all real and personal property abatements and exemptions and processes and abates motor vehicle excise. Finally, it prepares data for state approval of tax rate.




Useful Links


  • Town of Franklin Board of Assessors – https://www.franklinma.gov/board-assessors


Key Terms

  • Appellate Tax Board: A quasi-judicial state board for taxpayer appeals after the Board of Assessors has made a decision regarding an abatement application. Application must be made within three months after the date of the decision by the Assessors. Filing information is available at: Appellate Tax Board, 100 Cambridge Street, Boston, MA 02114. Phone number 617-727-3100. Web: www.Mass.gov/atb. A filing fee is required to file an appeal at this level.


  • Chapter 70 (Aid) – Educational funding assistance provided by the state.


  • Net School Spending (NSS) – Total amount allocated for spending. Combination of Chapter 70 & local contributions


  • Tax abatement - When a local government reduces or eliminates taxes for real estate properties. Cities and municipalities create tax abatement programs for the economic development of certain areas within their boundaries.


How is it important to the town?

The Board of Assessors (BOA) appraisal staff determines and makes recommendations to the BOA, who then approves the values of homes. The Board of Assessors should be available to the public to provide information, answer questions, and add clarity to the taxation process.


The BOA also determines the focus of tax relief and deferral options which may target or favor specific groups. The Board is currently focused on tax relief options for Franklin’s elderly population. The Board also serves as quasi-judicial board to hear tax disputes.