The Assessing Department manages commercial/industrial and residential property values and maintains an extensive database of property information. In addition, the Assessing Department manages personal property (business) values and motor vehicle excise tax.

The Assessor is required by Massachusetts Law to list and value all real and personal property, which includes all changes of title and subdivisions. Valuation is subject to ad valorem (according to value) taxation on an assessment roll each year. Assessed values in Massachusetts are based on “full and fair cash value”, or 100% of the fair market value. To arrive at “full and fair cash value” the Assessor must know what “willing sellers” and “willing buyers” are doing in the marketplace. The Assessor must collect, record and analyze a great deal of information, including property and market characteristics, sales verification analysis, up-to-date construction costs and any changes in zoning, financing and economic conditions. The City of Cambridge Assessing Department uses the three nationally recognized appraisal approaches to value: cost, income and market. This data is then correlated into a final value. Prior to the issuing of tax bills, the City must submit the values to the State Department of Revenue for annual and triennial certifications.

Property characteristics and assessments are as of January 1, 2007 for the fiscal year 2008 tax bills. Some of the information is available on-line in the property database; more in-depth information is available to the public at reasonable or no cost. Standard reports are available for viewing in the Assessing Department in City Hall, or may be purchased in either paper or computer readable format. You may click HERE if you wish to print a request form for assessment data, or you may e-mail a request to assessors@cambridgema.gov or call the office at 617-349-4343 for assistance.

The Assessing Department administers residential exemption tax relief in accordance with MGL Chapter 59, §5 and 5C, including a community outreach program for taxpayer assistance, and the tax billing for motor vehicle excise tax in accordance with MGL Chapter 60A. It has authority to grant abatements of value and statutory exemptions of real estate, personal property and motor vehicle excise