Local Politics:Issues:Real Estate Tax Assessment

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:
  • Assessments - articles 37 & 38: http://groups.yahoo.com/group/lex-tmma/message/13686 (Mar 2011)
  • Starwood Hotel Property Sale: http://groups.yahoo.com/group/lex-tmma/message/16974 (Feb 2013)
  • Town officials rush to help businesses - but not to tax them fairly… http://groups.yahoo.com/group/lex-tmma/message/17593 (Apr 2013)
  • Another T.I.F. under consideration? http://groups.yahoo.com/group/lex-tmma/message/17610 (May 2013)
• 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 Mass Appraisal Handbook
• MA DoR Assessment Certification and Field Review Manual
• MA DoR Certification Standards
• MA FY2005 - 2011 Multi-Year At-A-Glance Report
• 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:

• Survey of Ratio Study Methods Used By the States (1995)