The Assessing Department does not determine the amount of tax revenue to be raised by the Town. This is the function of the annual budget process involving the Board of Selectmen, the Town Manager, the Finance Committee, etc. and ultimately the citizens of the Town who vote at the Annual Town Meeting. The Assessing Department does not make the laws that affect property owners. The Assessing Department handles no money and has nothing to do with the total amount of taxes collected. The responsibility of the Assessing Department is only to apportion the tax burden according to the current market value of the properties in Town.