No, however, it is in your best interest to do so. The Board appreciates the cooperation given by the majority of residents who permit an interior inspection of their residences. Inspections take only a few minutes and can be scheduled to accommodate the homeowner. The assessors must make a reasonable assessment of your property, including the interior, in order to arrive at fair market value. They will most likely estimate highest value and best use if they cannot enter the residence. Interior inspections improve the quality of the valuation process and diminish errors. This saves expense for the taxpayer and the town because fewer assessments are challenged.