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Real estate, personal estate and poll tax records

 Collection
Identifier: 2100.004

Scope and Contents note

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.

Dates

  • 1822-1985

Creator

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.

Extent

2950 Linear feet

Repository Details

Part of the City of Boston Archives Repository

Contact:
201 Rivermoor St.
West Roxbury MA 02132 United States
617-635-1195
617-635-1194 (Fax)