Difference between revisions of "Local Politics:Issues:Real Estate Tax Assessment"
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** [http://www.mass.gov/anf/docs/atb/2008/08p813.doc Fawcett St Associates v. Cambridge] (Jun 30, 2008) | ** [http://www.mass.gov/anf/docs/atb/2008/08p813.doc Fawcett St Associates v. Cambridge] (Jun 30, 2008) | ||
** [http://www.mass.gov/anf/docs/atb/2008/08p746.doc Cambridge Park 125 Realty Corp. and Cambridge Park 150 Realty Corp. v. Cambridge] (June 13, 2008) | ** [http://www.mass.gov/anf/docs/atb/2008/08p746.doc Cambridge Park 125 Realty Corp. and Cambridge Park 150 Realty Corp. v. Cambridge] (June 13, 2008) | ||
=== US States documents === | === US States documents === | ||
* NY State DoR survey on [http://www.tax.ny.gov/research/property/reports/ratio/states.htm Ratio Studies in various US States] (1995) | * NY State DoR survey on [http://www.tax.ny.gov/research/property/reports/ratio/states.htm Ratio Studies in various US States] (1995) | ||
* International Association of Assessing Officers (IAAO) [http://www.iaao.org/uploads/Standard_on_Ratio_Studies.pdf Standard on Ratio Studies] | * International Association of Assessing Officers (IAAO) [http://www.iaao.org/uploads/Standard_on_Ratio_Studies.pdf Standard on Ratio Studies] | ||
* Commercial Real Estate market reporting and analysis companies which publish periodic reports on market conditions, including in MA Metro North West: | |||
** [http://www.us.am.joneslanglasalle.com Jones Lang LaSalle] | |||
** [http://www.grubb-ellis.com Grub Ellis] | |||
Revision as of 20:43, 16 May 2013
News
- Lexington Minuteman: Town officials explain commercial assessments in Lexington, by Ben Aaronson (Aug 12, 2010)
- Lexington Minuteman: Assessing a situation, by Ian B. Murphy (Aug 14, 2008)
Lexington documents and data
- Assessors Online Database and Registry of Deeds for Lexington, MA
- Lexington Commercial Properties Assessed Well Below Their Sale Price, by Patrick Mehr (2013)
- Overview of the Commercial and Industrial Property Assessment Process, by Steve Foster (Jan 13, 2011)
- Town of Lexington FY2013 Tax Classification Packet
- Lexington 2011 At A Glance Report
- lex-tmma threads:
- Another T.I.F. under consideration? http://groups.yahoo.com/group/lex-tmma/message/17610 (May 2013)
- Town officials rush to help businesses - but not to tax them fairly… http://groups.yahoo.com/group/lex-tmma/message/17593 (Apr 2013)
- Starwood Hotel Property Sale: http://groups.yahoo.com/group/lex-tmma/message/16974 (Feb 2013)
- Assessments - articles 37 & 38: http://groups.yahoo.com/group/lex-tmma/message/13686 (Mar 2011)
- Town Meeting action:
- 2011 Annual Town Meeting minutes, Article 37 (Commercial Assessments Citizen Motion) and Article 38 (Residential Assessments Citizen Motion)
Massachusetts documents
- MA DoR Assessment Administration: Law Procedures and Valuation Course 101 Handbook
- MA DoR Assessment Certification and Field Review Manual
- MA DoR Certification Standards
- MA FY2005 - 2011 Multi-Year At-A-Glance Report
- History of Massachusetts Tax Classification, by John Bartenstein (May 16, 2013). References:
- Opinion of the Justices, 378 Mass. 802 (1979)
- Associated Industries of Massachusetts, Inc. v. Commissioner of Revenue 378 Mass. 657 (1979)
- Town of Sudbury v. Commissioner of Corporations and Taxation, 366 Mass. 558 (1974)
- Bettingole vs. Assessors Of Springfield, 343 Mass. 223 (1961)
- Selected ATB tax appeal decisions:
- USAA Properties v. Chelmsford (Dec 5, 2012)
- 540 Taunton, LLC v. Taunton (Oct 12, 2012)
- Fawcett St Associates v. Cambridge (Jun 30, 2008)
- Cambridge Park 125 Realty Corp. and Cambridge Park 150 Realty Corp. v. Cambridge (June 13, 2008)
US States documents
- NY State DoR survey on Ratio Studies in various US States (1995)
- International Association of Assessing Officers (IAAO) Standard on Ratio Studies
- Commercial Real Estate market reporting and analysis companies which publish periodic reports on market conditions, including in MA Metro North West: