Assessing Department annual reports and publications

Series — Multiple Containers

Identifier: 2100.022

Staff Only

Scope and Contents

Includes copies of Annual Reports of the Assessing Department for the years 1894, 1921, 1923-1924, 1926-1937, 1941, 1943, 1945, 1973-1977, 1981, 1983, 1988-1992 and 1994-1995; List of Persons, Copartnerships and Corporations Who were Taxed Twenty-five Dollars and Upwards in the City of Boston in 1838; List of Persons, Copartnerships and Corporations Who were Taxed Twenty-five Dollars and Upwards in the City of Boston in 1842; Boston's Tax Rate for 1926; Rules of Procedure in the Abatement of Taxes, 1940; User's Manual for the Equalization of Boston Assessments, 1979; Annual Report of the Tax-Exempt Property Steering Committee, 1988-1989 and other reports. Annual reports can also be found in the City Documents series.

Dates

1838-1989 with gaps

Creator

Boston (Mass.). Assessing Department (Organization)

Historical note

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.