Boston (Mass.). Assessing Department
Section 15 of Chapter 110 of the Acts of 1821, “An Act Establishing the City of Boston,” provided the City Council with the power to assess taxes. The same section provided for the election by the City Council, Mayor and Alderman, or by the citizens of Assessors and Assistant Assessors. Prior to 1854, the Assessors were located within the Treasury Department. Assessors, as well as, Assistant Assessors were chosen by concurrent vote of the City Council until 1885. In 1885, the power to appoint Assessors was transferred to the Mayor subject to confirmation by the Board of Aldermen. Chapter 93 of the Special Acts of 1918 reorganized the Assessing Department and created a Board of three Assessors appointed by the Mayor and subject to his removal.
The Assessing Department operates under the jurisdiction of the Commissioner of Assessing and is divided into three programs: Tax Administration, Valuation, and Abatement. The Department determines the fair cash value and classification of all real and personal property located in the city. The department maintains official maps, property description data, ownership records and assessment, abatement and exemption records.
Found in 26 Collections and/or Records:
Records of abatement of real estate, personal estate and poll taxes. The majority of the volumes are registers including names, assessed amounts, amount abated, and reason for the abatement. Also includes certificates of abatement, applications and petitions.
Minutes of the Board of Assessors which record the actions of the Board relating to abatements, exemptions, legal questions, the appointment of assessors, etc. Volumes for 1901-1956 are indexed. The volume for 1928-1929 is missing.
Records documenting the assessment for the suppression of gypsy moths. Arranged by street these volumes contain the address, name of resident, date summons was mailed, the amount of tax and the date paid of assessments for work done toward the eradication of gypsy moths. Also includes recommendations from the Parks Commissioner and Department of Public Grounds for abatement of assessments for the suppression of gypsy and brown tail moths.
Lists of exempt properties arranged by clause and by ward/parcel. Exempt properties include properties owned by the City, State, or Federal government or various charitable and religious organizations. These volumes list the addresses, owners of the property and the valuation.
Minutes of the Dooming Board for the years 1869-1901, 1946-1947 and 1949-1950. Includes the individual or company being assessed a tax on their personal property, the original assessment, and the revised assessment.
Records of taxes assessed for real estate, personal estate and poll taxes. Includes real estate valuations, 1822-1973; personal estate valuations, 1822-1985; and poll tax assessments, circa 1822-1963. The assessment of poll taxes was abolished in 1963.
In accordance with Chapter 283 of the Acts of 1865, the Assessors made returns of corporations located in the City of Boston or owning real estate in the City of Boston with a statement in detail of the value of works, structures, real estate and machinery and amount of taxes assessed. Includes one volume of returns for 1865-1875.
Volumes containing forms recording the names and addresses of Trustees, Guardians or Executors, and the name of the trust. Includes value of money, interests, and debts owed to the trust; cash on hand; annuities, vessels and parts of vessels, horses and vehicles, furniture exceeding $1000 value; shares in banks; public stocks, railroad bonds, and securities; and other personal property.
Scrapbook of George A. Comins, Real Estate and Mortgage Broker of news clippings of property auctions and sales. Includes some mentions of the "Burnt District".
In November of 1876, the Board of Assessors requested an appropriation of $1500 for the purpose of causing the preparation of a set of reduced copies, on tracing cloth, of surveyors' plans of estates, to be used in street and office work in the Assessors' Department. Includes copies of surveyor plans, arranged by neighborhood, which were drawn circa 1856-1877.
Under Chapter 12 of the Acts of 1943, individuals serving in the military could apply for a temporary exemption from real and personal estate taxes. Includes one volume of applications for exemption from 1944-1947.