Property Valuation

In Massachusetts, a property's assessed value is meant to reflect:

A50% of market value
BFull and fair cash value (100% of market value)✓ Correct
CThe replacement cost of the improvements
DThe value set by the Board of Assessors arbitrarily

Explanation

Massachusetts law requires municipalities to assess property at full and fair cash value (100% of market value) for property tax purposes.

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