Report Excerpt: The Massachusetts Department of Revenue requires the Town to conduct a five-year revaluation of all properties in 2025, and to submit a Revaluation Workplan in advance. The Massachusetts Bureau of Local Assessment recommends that the Town appropriate the money for this revaluation two years in advance of the certification year; hence, the appropriation this year. Any unexpended revaluation funds will roll over to future years’ revaluation, not into Free Cash. | | | |