DISPOSITION SCHEDULE I: ASSESSOR'S RECORDS
Please see Disposition Schedule A for payrolls, invoices, and other records common to more than one office of local government.
The "retention" column indicates either 1) a limited period after which the records may be destroyed, or 2) the word "Permanent," indicating the records may not be destroyed and must be retained permanently.
Series Series Title / Description and Confidentiality Status Retention
I.01. Callbacks 5 years
Record of property owners not available to assessor on first visit, who must be called to make an appointment so the assessor can gain access to the property. Not Confidential
I.02. Declaration of Value Forms 5 years
Forms filed as part of real estate transfer showing selling price of property. Not Confidential
I.03. Forest Fire Suppression Tax Landowner Return - Obsolete No retention
Obsolete program to fund suppression of forest fires. Not Confidential
I.04. Personal Property 6 years
Lists of taxable personal property owned by residents of municipality. Not Confidential
I.05. Property Transfers and Property Listings Permanent
Record of property transferred from owner to owner, and lists of real property in the municipality. Not Confidential
I.06. Revaluations 6 years
Detail created by the process of re-valuing properties. Before these records can be destroyed, the summary information (new valuation and effective date) should be incorporated in the Assessor's permanent records. Not Confidential
I.07.a Tax Abatement Records, Municipal - Application for Abatement 3 years
Applications for tax abatement filed with municipality. Not Confidential
I.07.b Tax Abatement Records, Municipal - Record of Abatements Granted/Refused Permanent
Record of abatements granted and refused by municipality. Not Confidential
I.08. Tax Exemption Records 6 years
This series is defined as any record that states the name of a person or business granted an exemption; the amount of that exemption, and the reason for granting it. It includes Applications for Homestead and Veterans' Exemptions. Tax exemptions must be recorded in the Valuation Book in order for records described in this item to be destroyed. Not Confidential
I.09. Tax Maps Retain
Maps showing municipalities' lot numbers, owners, etc. Not Confidential
I.10. Tree Growth Files 3 years after last parcel or portion of a parcel included in original filing is totally withdrawn from program
Program to provide tax incentive to owners of forested land to manage it per guidelines. Not Confidential
I.11. Valuation Records Permanent
Valuation book, valuation cards, or any method used to track properties for that purpose. It is not necessary to retain a separate valuation list permanently, although one may be created for convenient use. Not Confidential
Page Updated October 26, 2005.
