The Boston City Assessing Department is responsible for determining the value of real and personal property located within the City of Boston for the purpose of taxation. It assesses properties at full and fair market value and is responsible for the administration of property tax data records and maintains parcel ownership data based upon recorded property transactions at the Registry of Deeds. It also administers the tax billing for the motor vehicle excise and boat excise tax. The Boston City Assessing Department offers assistance and information to city s taxpayers through its Taxpayer Referral & Assistance Center. The center provides taxpayer services, including explanations of tax bills, abatements and exemptions programs, change of mailing address forms, residential exemption information and applications, boat and motor vehicle excise tax, boat mooring permit and general informational publications. Its office is located in Boston.