The Assessor is required by Massachusetts Law to list and value all real and personal property. Valuation is subject to ad valorem taxation on an assessment roll each year. The "ad valorem" basis for taxation means that all property should be taxed "according to value", which is the definition of ad valorem. Assessed values, in Massachusetts, are based on "full and fair cash value", or 100 percent of the fair market value.

Assessors are required to submit these values to the State Department of Revenue for certification every three years. In the years between certification, Assessors are also required to make interim adjustments to value each year to reflect the changing market. This assures that the taxpayer pays his or her fair share of the cost of local government, in proportion to the amount of money the property is worth, on a yearly basis rather than every three years.

The Plympton Assessors Office must appraise and assess approximately 1500 parcels of property. The Board of Assessors is required to annually assess taxes in an amount sufficient to cover the state and local appropriations chargeable to the Town. These taxes assessed will include state taxes which have been duly certified to the Board and Town taxes voted by the Town (including Proposition 2 1/2).

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