In New England, New Jersey, most of New York, Michigan, and Wisconsin, the city, town, township, or village assesses property, not the county. To find a property record there, go to the assessor of the municipality where the land sits. Look for the property record card on the town’s website or its online assessment database. Bills come from the local tax collector or treasurer. Deeds are kept by the town clerk in some states and by a county office in others. A county search that comes up empty in these states usually means you’re in the wrong office, not that the record doesn’t exist.
The short answer
- The municipality is the assessor. Connecticut’s Office of Policy and Management says assessment is “the exclusive function of municipal government.” The same basic setup applies in the other states on this page.
- Find the town first, then the record card. Use the property’s actual municipality, not just its mailing city. Then open that assessor’s online database or ask for the property record card.
- The county still matters for some things. New Jersey county boards of taxation hear appeals and run an online tax-record search. Deeds are recorded by a county office in New Jersey, New York, Michigan, Wisconsin, Maine, and New Hampshire.
- Appeals go to a local board first. Each state has its own board and deadline. Several fall in late winter or spring, long before the bill arrives.
- New York City is different. The city Department of Finance assesses all five boroughs, and deeds are on ACRIS.
Where records live in each town-assessed state
Deadlines below are the general rule. Check the date on your own notice or bill, because some towns and cities follow special schedules.
| State | Who assesses | How to search | Deeds | First appeal |
|---|---|---|---|---|
| Connecticut | Town or city assessor | OPM’s municipal assessor directory (opens in a new tab), then the town’s online database | Town clerk’s land records | Board of Assessment Appeals, in writing by February 20 |
| Massachusetts | City or town board of assessors | Town assessor’s property record cards; MassGIS parcels (opens in a new tab) statewide | 21 registries of deeds | Abatement application to the assessors by the deadline on the first actual bill |
| Vermont | Town listers or a hired assessor | Town website or lister’s office; some towns post record cards | Town clerk | Grievance to the listers after the change-of-appraisal notice |
| New Hampshire | Town selectmen or city assessors | Town assessing office or its online database | County registry of deeds | Abatement to the town by March 1 after the final bill |
| Maine | Municipal assessors | Town office or its online database | County registry of deeds | Abatement to the assessors within 185 days of commitment |
| Rhode Island | City or town tax assessor | City or town assessor’s online database | City or town (Providence has a Recorder of Deeds) | Appeal to the assessor; Providence’s deadline is November 15 |
| New Jersey | Municipal tax assessor | County boards of taxation’s tax-record search (opens in a new tab) by town, block, lot, owner, or location | County clerk or register of deeds | County board of taxation by April 1 (May 1 after a revaluation) |
| New York (outside NYC) | City or town assessor, plus some villages | Municipal or county website; state Municipal Data Portal (opens in a new tab) for contacts and sales | County clerk | Board of Assessment Review on Grievance Day, usually the fourth Tuesday in May |
| New York City | NYC Department of Finance | DOF Property Information Portal (opens in a new tab) by address or BBL | ACRIS (City Register) | NYC Tax Commission by March 15 (Class 1) or March 1 (other classes) |
| Michigan | City or township assessor | City or township assessing page or online database | County register of deeds | March Board of Review, then the Michigan Tax Tribunal |
| Wisconsin | City, village, or town assessor | Municipal assessor or clerk | County register of deeds | Board of Review, with notice of intent at least 48 hours before its first meeting |
New England
Connecticut
Every town and city has its own assessor. The state’s assessor list (opens in a new tab), updated in October 2026, gives each office’s contact details. Many towns put their database online through a vendor, so a link from the town’s own website is the safest way in. The state Department of Revenue Services sends bill questions (opens in a new tab) to “the tax collector in the town in which the property is located.”
To appeal, file in writing with the town’s Board of Assessment Appeals “on or before February twentieth” under CGS §12-111 (opens in a new tab). After the board decides, you have two months from the mailing of its notice to appeal to Superior Court under §12-117a.
Massachusetts
A state law library guide to property records (opens in a new tab) says most cities and towns put the property record cards used for tax bills online. Find your town in the Secretary of the Commonwealth’s city and town directory, open the assessors’ page, and look for property record cards. Deeds are on the online system for the state’s 21 registries of deeds. If a deed isn’t there, the land may be registered land, which you search with the registered land option.
MassGIS (opens in a new tab) publishes a statewide parcel map built from “each community’s assessor.” It is useful when you don’t know which town a parcel is in.
Abatement applications go to the board of assessors by the date on the first actual tax bill. In Boston that is February 1 (opens in a new tab). Cambridge says its application is due within 30 days of the mailing date (opens in a new tab) on the actual bill. From the assessors’ decision, you have three months to go to the Appellate Tax Board.
Vermont
Vermont values property through elected town listers, a hired assessor, or both. The Department of Taxes’ lister FAQ (opens in a new tab) says “some towns have assessment information and property record cards online.” Otherwise, ask the listers’ office or the town clerk.
The 2026 lister calendar (opens in a new tab) shows how fast appeals move. Towns under 5,000 people had to mail change-of-appraisal notices by June 4, and towns over 5,000 by June 24. Grievance hearings with the listers followed. After the listers mail their decision, you have 14 days to appeal to the Board of Civil Authority. After that, appeals go to the state appraiser or Superior Court within 30 days.
New Hampshire
Selectmen or city assessors set values, often with a contracted assessing firm. Ask the town assessing office for the property record card. Deeds are recorded at the county registry of deeds.
Manchester’s abatement page (opens in a new tab) lays out the state process. File a written abatement application with the assessors “on or before March 1st” after the final bill, under RSA 76:16. The assessors have until July 1 to decide. Then you can appeal to the Board of Tax and Land Appeals or Superior Court by September 1, but not both.
Maine
Each city, town, or plantation has assessors. Ask the town office for the property card. Deeds are at the county registry of deeds.
Under 36 M.R.S. §841 (opens in a new tab), an abatement application must reach the assessors “within 185 days from commitment.” Commitment is the date the tax list is handed to the collector, not the date the bill arrives. If the assessors deny it, appeal within 60 days. The appeal goes to the town’s board of assessment review if it has one (§843 (opens in a new tab)), or otherwise to the county commissioners (§844 (opens in a new tab)).
Rhode Island
There is no county property tax office. Each city or town assessor keeps the records, and deeds are recorded locally. Providence, for example, has its own Recorder of Deeds (opens in a new tab). Providence’s appeal page (opens in a new tab) says to file with the assessor by November 15. If you disagree with the result, appeal to the local tax board of review within 30 days of the decision, or by January 31 if the assessor hasn’t decided by December 31. Other towns set their own dates under R.I. Gen. Laws §44-5-26.
New Jersey
Each municipality has a tax assessor. The county board of taxation oversees them and hears most appeals. The county boards run a tax-record search (opens in a new tab) where you pick the town and search by location, owner name, block, lot, or qualifier. It also shows deed and sale details. The site notes that some information is restricted by state law (L. 2015, c. 226 and L. 2020, c. 125), so certain owners’ details won’t appear.
The Division of Taxation (opens in a new tab) sets the appeal deadline at April 1, or May 1 in a town that just had a revaluation or reassessment. Burlington, Gloucester, and Monmouth counties use January 15. If the assessment is over $1,000,000, you can go straight to the Tax Court of New Jersey.
Deeds are recorded at the county level. Bills come from the town’s tax collector. Our New Jersey guide covers bills, deadlines, and relief programs.
New York
Outside New York City, cities and towns assess property, and some villages do too. State guidance on assessment rolls (opens in a new tab) says the roll must be available on your municipal or county website. In most towns and cities, the tentative roll comes out May 1 and the final roll around July 1. The state’s Municipal Data Portal (opens in a new tab) has a profile for each municipality with assessor contacts and roll dates. Its Sales Web has 10 years of sales statewide, except New York City.
To grieve an assessment, file Form RP-524 (opens in a new tab) with the assessor or Board of Assessment Review by Grievance Day. In most places that is the fourth Tuesday in May. Some cities and villages use other dates, and Suffolk and Westchester counties have their own schedules. Nassau County has a county Assessment Review Commission. After the board decides, homeowners can file for Small Claims Assessment Review (SCAR) for $30, within 30 days after the final roll is filed.
New York City works differently. The Department of Finance assesses all five boroughs. Search by address or BBL on its Property Information Portal (opens in a new tab), and find deeds on ACRIS. The NYC Tax Commission (opens in a new tab) deadline is March 15 for Class 1 homes and March 1 for other classes. If you are outside the city, start with the New York guide.
Michigan
Each city and township assessor values property, and the county and state then equalize between local units. Many assessors post a property lookup on the city or township website. Deeds are at the county register of deeds.
Appeals start at the March Board of Review. Portage, for example, holds it (opens in a new tab) on the Monday through Thursday after the second Monday in March. If you are still unhappy, residential owners can petition the Michigan Tax Tribunal by July 31, and commercial owners by May 31. Portage warns that you can’t protest your value when the July bill arrives. The March board is the window.
Wisconsin
The Department of Revenue’s guide (opens in a new tab) says each city, village, and town has its own assessor, and values are set as of January 1. Get the record from the assessor or the municipal clerk. Many municipalities hold “Open Book” before the Board of Review, where you can talk to the assessor informally.
To appeal, give notice of intent at least 48 hours before the Board of Review’s first meeting. Then file Form PA-115A (opens in a new tab) within the first two hours of that meeting.
Pennsylvania and Virginia: the odd cases
Pennsylvania is not town-assessed. County assessment offices set values, but local tax collectors in each municipality or school district often send the bills. Philadelphia has its own Office of Property Assessment (opens in a new tab), with records at property.phila.gov. Appeals go to the Board of Revision of Taxes by the first Monday in October of the year before the tax year.
Virginia has independent cities that are not part of any county. A home in the City of Fairfax or the City of Harrisonburg is assessed by that city, not by the county around it. Virginia law (opens in a new tab) sets different reassessment rules for cities and counties. Check the property’s actual jurisdiction before searching.
Worked example: counting down a Maine abatement deadline
Say a Maine town commits its tax list on August 15, 2026, and the owner gets the bill a few weeks later. The 185 days run from commitment, not from the bill:
- August 16–31: 16 days
- September through December: 30 + 31 + 30 + 31 = 122 days (138 total)
- January: 31 days (169 total)
- February 1–16: 16 days (185 total)
The application must be filed by February 16, 2027. Ask the town office for the actual commitment date. It is often printed on the bill or posted on the town’s website.
What to do next
- Confirm the municipality. Check the bill or deed for the town, township, or village. A mailing address can name a different town.
- Open the town assessor’s page. Use the state directory or our county finder to get to the right state, then follow the town link.
- Pull the property record card. Check square footage, bedrooms, baths, lot size, and condition. If something is wrong, see how to correct an assessment record.
- Note your appeal window now. Several of these deadlines come months before the bill does.
- Get the deed separately. Go to the town clerk or county registry listed above, using the owner’s name or the book and page from the record card.
Frequently asked questions
Which states assess property by town instead of by county?
The main ones are Connecticut, Massachusetts, Vermont, New Hampshire, Maine, Rhode Island, New Jersey, most of New York outside New York City, Michigan, and Wisconsin. In all of them, a city, town, township, or village assessor sets the value.
How do I find my town assessor’s property records?
Go to your town’s official website and open the assessor’s, assessing, or listers’ page. Look for a property search, online database, or property record cards. If nothing is online, call or email the assessor with the address and map and lot number.
Why can’t I find my property on the county website?
In town-assessed states, the county often doesn’t keep assessment records. Search the town’s database instead. In New Jersey, the county boards’ tax-record search does cover every town.
Are town property records free to view?
Viewing an online record card is usually free. A printed or certified copy may carry a small fee set by the town. Deed copies from a registry or clerk usually cost a per-page fee.
Who do I appeal to in a town-assessed state?
A local board comes first: the Board of Assessment Appeals in Connecticut, the Board of Assessment Review in New York, the Board of Review in Michigan and Wisconsin, or the assessors themselves in Massachusetts, New Hampshire, and Maine. New Jersey appeals go to the county board of taxation. See the table above for deadlines.
For an address lookup in a county-assessed state, see how to look up property records by address. Parcel formats such as New York City’s BBL are explained in our parcel number guide.