Difference between revisions of "Local Politics:Issues:Real Estate Tax Assessment"

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=== News ===
=== News ===
* Lexington Minuteman: [http://lexington.wickedlocal.com/article/20141203/NEWS/141208653 Lexington selectmen consider split tax rates], by Jordan Frias (Dec 3, 2014)
* Lexington Minuteman: [http://lexington.wickedlocal.com/article/20141109/NEWS/141106884 Property tax bills to go up: Valuations up average 10 percent], by Jordan Frias (Nov 10, 2014)
* Lexington Minuteman: [http://www.wickedlocal.com/lexington/news/x897602960/Town-officials-explain-commercial-assessments-in-Lexington#axzz2MERmU6b3 Town officials explain commercial assessments in Lexington], by Ben Aaronson (Aug 12, 2010)
* Lexington Minuteman: [http://www.wickedlocal.com/lexington/news/x897602960/Town-officials-explain-commercial-assessments-in-Lexington#axzz2MERmU6b3 Town officials explain commercial assessments in Lexington], by Ben Aaronson (Aug 12, 2010)
* Lexington Minuteman: [http://www.wickedlocal.com/lexington/news/x282406440/Assessing-a-situation#axzz2ScV1Kfcf Assessing a situation], by Ian B. Murphy (Aug 14, 2008)
* Lexington Minuteman: [http://www.wickedlocal.com/lexington/news/x282406440/Assessing-a-situation#axzz2ScV1Kfcf Assessing a situation], by Ian B. Murphy (Aug 14, 2008)


=== Lexington documents and data ===
=== Lexington documents and data ===
* [http://data.visionappraisal.com/LexingtonMA/DEFAULT.asp Assessors Online Database] and [http://www.masslandrecords.com Registry of Deeds] for Lexington, MA
* [http://gis.vgsi.com/lexingtonma/ Assessors Online Database], [http://www.masslandrecords.com Registry of Deeds] and [http://host.appgeo.com/LexingtonMA Geographic Information System (GIS)] for Lexington, MA
* [[Media:Lexington_Property_Tax_Information.xls|Lexington Tax Statistics 1962-2013]], based on MA IRS data and Lexington annual town reports
* [[Media:Lexington_tax_stats_2015.xlsx|Lexington Tax Statistics 1998-2016]]. Based on MA IRS data and Lexington tax classification packets.
* Town of Lexington [http://records.lexingtonma.gov/WebLink8/DocView.aspx?id=155944&dbid=0 FY2013 Tax Classification Packet]
* [[Media:Lexington_Property_Tax_Information.xls|Lexington Tax Statistics 1962-2014]], by Andrei Radulescu-Banu. Based on MA IRS data, Lexington annual town reports and Lexington tax classification packets.
* [[Media:lexington_and_other_towns_2015.xlsx|Real Estate Tax and Per-Household Income - Comparable Communities]] (2015)
* Town of Lexington Tax Classification Packets:
** [[Media:2017-12-06 Final Tax Class Packet FY2018.pdf|FY2018 Tax Classification Packet]]
** [[Media:fy17_classification_packet_for_12.5.16_bos_meeting.pdf|FY2017 Tax Classification Packet]]
** [http://lexington.novusagenda.com/AgendaPublic/DisplayAgendaPDF.ashx?MeetingID=58 FY2016 Tax Classification Packet] (draft for BoS tax rate setting hearing)
** [[Media:FY15-TaxRateClassificationHearing.PDF|FY2015 Tax Classification Packet]]
** [[Media:FY2014_Tax_Classification_Packet_Revised_12_6_13.pdf|FY2014 Tax Classification Packet]]
** [http://records.lexingtonma.gov/WebLink8/DocView.aspx?id=155944&dbid=0 FY2013 Tax Classification Packet]
** [[Media:Tax Classification Packet FY2011.pdf|FY2011 Tax Classification Packet]]
** [[Media:Tax Classification Packet FY2010.pdf|FY2010 Tax Classification Packet]]
 
==== 2014 ====
* [http://vp.telvue.com/preview?id=T01123&video=219344 Assessment Information Session] at the Clarke Auditorium (Dec 9, 2014)
* [[Media:Lexington Data Collection Manual_FY 2015_FINAL.pdf|Residential Properties, FY2015 Recertification Year Data Collection Manual]]
* [[Media:FY15 Property Value Changes for Summit II on 11 10 14.pdf|Lexington FY 2015 Assessment Valuation Status Report to Summit II]], Triennial Year Re-Certification Pursuant to the Massachusetts Department Of Revenue (DOR) Requirements (Nov 7, 2014)
 
==== 2013 and older ====
* [[Media:Commercial2013.xls|Large Commercial and Industrial Properties]] (2013), complete spreadsheet extract from the Online Assessor Database
* [[Media:Assessments Comml Ind Appraising Presentation 1.13.11 by Steve Foster.pdf|Overview of the Commercial and Industrial Property Assessment Process]], by Steve Foster (Jan 13, 2011)
* [[Media:Assessments Comml Ind Appraising Presentation 1.13.11 by Steve Foster.pdf|Overview of the Commercial and Industrial Property Assessment Process]], by Steve Foster (Jan 13, 2011)
** [[Media:OfficeSpaceAssessmentLexingtonAndVicinity_FosterPresentationReanalysis.xls|Reanalysis of Data in Foster Presentation]], by Andrei Radulescu-Banu (May 23, 2013)
** [http://groups.yahoo.com/group/lex-tmma/message/17748 Reassessing assessment - another look at the Steve Foster presentation] (May 2013)
* MA DoR: Lexington [[Media:LexingtonAtAGlance2011.doc|At A Glance Report]] (2011)
* MA DoR: Lexington [[Media:LexingtonAtAGlance2011.doc|At A Glance Report]] (2011)
* [[Media:Assessments Lexington Commercial properties assessed well below their sale price.pdf|Lexington Commercial Properties Assessed Well Below Their Sale Price]], by Patrick Mehr (2011)
* [[Media:Assessments Lexington Commercial properties assessed well below their sale price.pdf|Lexington Commercial Properties Assessed Well Below Their Sale Price]], by Patrick Mehr (2011)
* [[Media:Comm Zone Study 071508 small.pdf|Lexington Commercial Zone. Analysis and Build Out Study]], by the Cecil Group and by GLC Development Resources (July 15, 2008)
** [[Media:Commercial2008.xls|Lexington Large Commercial Properties]] (2008), spreadsheet extract from Cecil Group/GLC Development Resources 2008 report
* Town Meeting action:
* Town Meeting action:
** [http://records.lexingtonma.gov/weblink8/0/doc/77482/Page1.aspx 2011 Annual Town Meeting minutes], Article 37 (Commercial Assessments Citizen Motion) and Article 38 (Residential Assessments Citizen Motion)
** [http://records.lexingtonma.gov/weblink8/0/doc/77482/Page1.aspx 2011 Annual Town Meeting minutes], Article 37 (Commercial Assessments Citizen Motion) and Article 38 (Residential Assessments Citizen Motion), moved by Patrick Mehr and not adopted by Town Meeting
** [[Media:PB Report Arts 44-46.pdf|2009 Annual Town Meeting Articles 44-46]], moved by the Planning Board and adopted by Town Meeting. These are zoning amendments that establish the Transportation Management Overlay District.
* [http://records.lexingtonma.gov/WebLink8/0/doc/67498/Page1.aspx Evaluation of Proposition 2 1/2]. Report of the Tax Policy Committee (Sept 29, 1980) recommending a No vote on Prop 2 1/2.
* [http://records.lexingtonma.gov/WebLink8/0/doc/67498/Page1.aspx Evaluation of Proposition 2 1/2]. Report of the Tax Policy Committee (Sept 29, 1980) recommending a No vote on Prop 2 1/2.


=== Lex-Tmma threads on tax classification, assessment and rates ===
=== Lex-Tmma threads on tax classification, assessment and rates ===
* Property Tax https://groups.yahoo.com/neo/groups/lex-tmma/conversations/topics/18687 (Mar 2014)
* Lexington large commercial + industrial properties http://groups.yahoo.com/group/lex-tmma/message/17908 (June 2013)
* History of Massachusetts Tax Classification -- Good Resource http://groups.yahoo.com/group/lex-tmma/message/17703 (May 2013)
* History of Massachusetts Tax Classification -- Good Resource http://groups.yahoo.com/group/lex-tmma/message/17703 (May 2013)
* History of Massachusetts Tax Classification http://groups.yahoo.com/group/lex-tmma/message/17691 (May 2013)
* History of Massachusetts Tax Classification http://groups.yahoo.com/group/lex-tmma/message/17691 (May 2013)
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* [http://data.visionappraisal.com/ChelmsfordMA/DEFAULT.asp Chelmsford]
* [http://data.visionappraisal.com/ChelmsfordMA/DEFAULT.asp Chelmsford]
* [http://data.visionappraisal.com/ConcordMA/DEFAULT.asp Concord]
* [http://data.visionappraisal.com/ConcordMA/DEFAULT.asp Concord]
** [[Media:Concord_2013.xls|Complete Concord FY2013 Assessment rolls]] (Excel)
* [http://data.visionappraisal.com/LexingtonMA/DEFAULT.asp Lexington]
* [http://data.visionappraisal.com/LexingtonMA/DEFAULT.asp Lexington]
** [[Media:Lexington_2014.xlsx|Complete Lexington FY2014 Assessment rolls]] (Excel) and [[Media:Lexington_2012_sales_analysis.xlsx|2012 Sales Analysis]], comparing sales throughout 2012 with assessed values on Jan 1, 2012. [[Media:Lexington_2014_new_website.xlsx|Complete Lexington FY2014 Assessments]] (Excel) downloaded from new DataVision web site.
** [[Media:Lexington_2013.xls|Complete Lexington FY2013 Assessment rolls]] (Excel)
** [[Media:Assessments FY06_assmts_from_Nugent.xls| FY2006 Assessment values]]
* [http://caigisonline.com/lincolnma/ Lincoln] (sales information only)
* [http://caigisonline.com/lincolnma/ Lincoln] (sales information only)
* [http://waltham.patriotproperties.com/Default.asp?br=exp&vr=6 Waltham]
* [http://waltham.patriotproperties.com/Default.asp?br=exp&vr=6 Waltham]
* [http://data.visionappraisal.com/WoburnMA/DEFAULT.asp Woburn]
* [http://data.visionappraisal.com/WoburnMA/DEFAULT.asp Woburn]
** [[Media:Woburn_2013.xls|Complete Woburn FY2012 Assessment rolls]] (Excel)


=== Massachusetts documents ===
=== Massachusetts documents ===
* Bureau of Assessment [http://www.mass.gov/dor/docs/dls/bla/certstandards.pdf Certification Standards]
* MA DoR [http://www.mass.gov/dor/local-officials/dls-newsroom/dls-publications/assessment-administration-law-procedures-and.html Assessment Administration: Law Procedures and Valuation Course 101 Handbook]
* MA DoR [http://www.mass.gov/dor/local-officials/dls-newsroom/dls-publications/assessment-administration-law-procedures-and.html Assessment Administration: Law Procedures and Valuation Course 101 Handbook]
* MA DoR [http://www.mass.gov/dor/docs/dls/bla/pdfs/assessmentcertfldmanual.pdf Assessment Certification and Field Review Manual]
* MA DoR [http://www.mass.gov/dor/docs/dls/bla/pdfs/assessmentcertfldmanual.pdf Assessment Certification and Field Review Manual]
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=== Massachusetts Prop 2 1/2: Academic Papers and References ===
=== Massachusetts Prop 2 1/2: Academic Papers and References ===
* [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=8739 Property Tax Limits and Local Fiscal Behavior: Did Massachusetts Cities and Towns Spend Too Little on Town Services under Proposition 2.5], by [http://www.bostonfed.org/economic/econbios/bradbury.htm Katharine Bradbury], Christopher J. Mayer, Karl E. Case (Feb 1997 version)
* [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=8739 Property Tax Limits and Local Fiscal Behavior: Did Massachusetts Cities and Towns Spend Too Little on Town Services under Proposition 2.5], by [http://www.bostonfed.org/economic/econbios/bradbury.htm Katharine Bradbury], Christopher J. Mayer, Karl E. Case (Feb 1997 version)
* Shifting Property Tax Burdens in Massachusetts, by [http://www.bostonfed.org/economic/econbios/bradbury.htm Katharine Bradbury], New England Economic Review, Sept-Oct 1988, p. 36-48.


=== Massachusetts Local Taxes - News and Commentary ===
=== Massachusetts Local Taxes - News and Commentary ===
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=== Books and References ===
=== Books and References ===
* [http://www.amazon.com/Fundamentals-Tax-Policy-IAAO/dp/B0046V0X0G/ref=sr_1_1?s=books&ie=UTF8&qid=1368758247&sr=1-1&keywords=Fundamentals+of+Tax+Policy Fundamentals of Tax Policy], by Richard Almy, Alan Dornfest and Daphne Kenyon, (2008), published by the IAAO. This volume is one of the few if not the only explaining in detail how tax policy works at the local, state and federal level. There's also information on how property taxes evolved since colonial times. The volume is replete with statistics and state by state comparisons.
* [http://www.amazon.com/Fundamentals-Tax-Policy-IAAO/dp/B0046V0X0G/ref=sr_1_1?s=books&ie=UTF8&qid=1368758247&sr=1-1&keywords=Fundamentals+of+Tax+Policy Fundamentals of Tax Policy], by Richard Almy, Alan Dornfest and Daphne Kenyon, (2008), published by the IAAO. This volume is one of the few if not the only explaining in detail how tax policy works at the local, state and federal level. There's also information on how property taxes evolved since colonial times. The volume is replete with statistics and state by state comparisons.
* [http://www.amazon.com/Appraisal-Real-Estate-12th-Edition/dp/0922154678/ref=sr_1_2?ie=UTF8&qid=1371420353&sr=8-2&keywords=the+appraisal+of+real+estate The Appraisal of Real Estate], Twelfth Edition (2001), published by the Appraisal Institute. There is a newer edition of the same book on the market, and one should be cognisant of small differences between editions. The 2001 edition, however, sells for pennies on the dollar at Amazon. This book is essential for who wants to understand the minute details and algorithmic steps of the appraisal process.
* [http://www.amazon.com/The-Worst-Tax-Property-Government/dp/0700611207/ref=sr_1_1?ie=UTF8&qid=1368758072&sr=8-1&keywords=the+worst+tax The worst tax? A history of the property tax in America], by G.W Fisher (1996). This is focused on the state of Kansas, following it for 200 years, with commentary on how other states compare to Kansas. The modern situation is presented, albeit very brief.
* [http://www.amazon.com/The-Worst-Tax-Property-Government/dp/0700611207/ref=sr_1_1?ie=UTF8&qid=1368758072&sr=8-1&keywords=the+worst+tax The worst tax? A history of the property tax in America], by G.W Fisher (1996). This is focused on the state of Kansas, following it for 200 years, with commentary on how other states compare to Kansas. The modern situation is presented, albeit very brief.
* [http://www.amazon.com/Proposition-13-Retrospective-Frederick-Stocker/dp/1558441085/ref=sr_1_1?s=books&ie=UTF8&qid=1368758110&sr=1-1&keywords=Proposition+13%3A+A+ten-year+retrospective Proposition 13: A ten-year retrospective], by F.B. Stocker, ed. (1991) - about tax revolt in California at the end of the 1970s.
* [http://www.amazon.com/Proposition-13-Retrospective-Frederick-Stocker/dp/1558441085/ref=sr_1_1?s=books&ie=UTF8&qid=1368758110&sr=1-1&keywords=Proposition+13%3A+A+ten-year+retrospective Proposition 13: A ten-year retrospective], by F.B. Stocker, ed. (1991) - about tax revolt in California at the end of the 1970s.
* [https://www.lincolninst.edu/pubs/dl/1412_986_Property%20Tax%20Assessment%20Limits%20rev.pdf Property Tax Assessment Limits. Lessons from Thirty Years of Experience], by Mark Haveman and Terri A. Sexton, [http://www.lincolninst.edu/ Lincoln Institute of Land Policy] (2008)
* [https://www.lincolninst.edu/pubs/dl/1412_986_Property%20Tax%20Assessment%20Limits%20rev.pdf Property Tax Assessment Limits. Lessons from Thirty Years of Experience], by Mark Haveman and Terri A. Sexton, [http://www.lincolninst.edu/ Lincoln Institute of Land Policy] (2008)
* [http://www.lincolninst.edu/subcenters/property-valuation-and-taxation-library/dl/mikhailov.pdf Types of property tax and assessment limitations and tax relief programs], by Nikolai Mikhailov, [http://www.lincolninst.edu/ Lincoln Institute of Land Policy] (1998)
* [http://www.lincolninst.edu/subcenters/property-valuation-and-taxation-library/dl/mikhailov.pdf Types of property tax and assessment limitations and tax relief programs], by Nikolai Mikhailov, [http://www.lincolninst.edu/ Lincoln Institute of Land Policy] (1998)
* MA DOR:
** [http://www.mass.gov/dor/local-officials/dls-newsroom/dls-publications/assessment-administration-law-procedures-and.html Assessment Administration: Law Procedures and Valuation Course 101 Handbook]
** [https://www.youtube.com/watch?v=i7OxOOczzRU Local Services' Triennal Certification Overview] (Youtube video)
=== Secrecy of Income Tax Returns ===
* [http://books.google.com/books?id=PcY6AAAAMAAJ&pg=PP1&lpg=PP1&dq=income+tax+secrecy&source=bl&ots=tzBX29gBnw&sig=HSRagL9lFry0ucKeJG0SUK0yElw&hl=en&sa=X&ei=tvnRUcr_Ce_G4APXioDACg&ved=0CDwQ6AEwAg Secrecy of Income Tax Returns], Brief No. 1, prepared by the Wisconsin Legislative Reference Library (June 1953)


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[[Category:Local Politics|Real Estate Tax Assessment]]
[[Category:Local Politics|Real Estate Tax Assessment]]
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{{Local Politics Taxes Footer}}
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Latest revision as of 11:39, 9 December 2017

Local level - Lexington

News

Lexington documents and data

2014

2013 and older

Lex-Tmma threads on tax classification, assessment and rates

State level - Massachusetts

Assessors online databases

Massachusetts documents

Massachusetts Prop 2 1/2: News and Commentary

Massachusetts Prop 2 1/2: Academic Papers and References

Massachusetts Local Taxes - News and Commentary

Federal level and other US States

US States documents

Books and References

Secrecy of Income Tax Returns


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