Assessment Information The Board of Selectmen are the Assessors for the Town. Carl Lowe of Lowe Appraisal Services is the Assessor's Agent. Assessors are obligated under state statute to assess all property at its just value as of April 1 each year; the owner of record at that time will be billed. We work with the information provided through the Registry of Deeds and the State Treasurer's Office to maintain accurate parcel ownership and map data. The Town of Dedham, including the Lucerne-in-Maine Village Corporation, completed the process of a town-wide revaluation for the tax bills issued in 2004. This process took approximately three years to complete. The process included creating new property cards, obtaining new photographs of the structures, and visiting properties to verify their attributes. Town office personnel assist Carl in providing the following taxpayer services: Information: Parcel information in person, via phone, fax or internet request, explanation of tax bills, abatement requests, exemption programs, tree growth program status and general property information. Property transfer tax forms, tax maps, property cards, and commitment books are available in the Town Office for review. Assistance: Assisting taxpayers with applications for Business Equipment Tax Reimbursements (BETR), Homestead Exemptions, Veteran's Exemptions, Tree Growth Program, etc. Problem solving: Town office personnel will gather information from taxpayers if their questions are beyond the scope of their capabilities in this area. The information and questions will be forwarded to Carl or the Selectmen for resolution. Other real estate tax information