The financial process within local government begins in the Assessor's Office.
The funding for the operation of local government is provided from several sources:
The legislative body of local government establishes the amount of funding required. In Shrewsbury it is the town meeting.
Receipts It is the assessor's responsibility to determine how much of the total receipts are attributable to the property tax and distribute it evenly and fairly based upon the assessed values established by the appraisal process.
The primary responsibility of the assessor is to appraise property. The appraisal process is conducted through what is termed computer-assisted mass appraisal (CAMA). Since there are in excess of 12,000 parcels to appraise it is an absolute necessity that the most up to date and accurate computer process are used. It is virtually impossible to conduct individual appraisals on all parcels within the time frame required.
The assessor does not determine how much your taxes will be. It is the amount of dollars spent that determines the taxes. The assessor is just the messenger.