The Lenox Board of Assessors is an elected, three member board. A part-time administrative assessor serves the public from the Assessor’s Office at Town Hall. The office is frequented by taxpayers, appraisers, real estate agents and insurance representatives seeking information on properties and their assessed values. Real estate values are adjusted annually to reflect market activity. State laws require that assessed values remain current with the market.
What the Assessors Job is...
The primary function of the Assessors, according to State Law, is to determine the "full and fair cash value" of real property in the city. Real property is all residential, commercial and industrial land and buildings within the city limits. Every three years, the Massachusetts Department of Revenue must certify all real and personal property values, represent full and fair cash as of the assessment date, which is January 1st, before the town is allowed to issue real estate and personal property tax
The Assessors' additional responsibilities include personal property assessments, motor vehicle abatements and personal exemptions. The Board is responsible for updating the records for any property that has physically changed as a result of building permits being issued and later followed up by site inspections until the project is complete.
The Assessors are not responsible for the mailing of tax bills or collection of taxes; they do, however, grant tax abatements.