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

Revision as of 20:40, 17 May 2013

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)

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
MA DoR: Lexington At A Glance Report (2011)
Town Meeting action:
- 2011 Annual Town Meeting minutes, Article 37 (Commercial Assessments Citizen Motion) and Article 38 (Residential Assessments Citizen Motion)
lex-tmma threads:
- 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)
- 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)

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:
- Jones Lang LaSalle
- Grub Ellis

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.
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.
Proposition 13: A ten-year retrospective, by F.B. Stocker, ed. (1991) - about tax revolt in California at the end of the 1970s.
Property Tax Assessment Limits. Lessons from Thirty Years of Experience, by Mark Haveman and Terri A. Sexton, Lincoln Institute of Land Policy (2008)
Types of property tax and assessment limitations and tax relief programs, by Nikolai Mikhailov, Lincoln Institute of Land Policy (1998)
CommonWealth Magazine: The Odd Proposition, by Dave Denison (1996). This is an even handed op-ed explaining some of the history behind Prop 2 1/2.

@@ Line 9: / Line 9: @@
 * [[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)
 * Town of Lexington [http://records.lexingtonma.gov/WebLink8/DocView.aspx?id=155944&dbid=0 FY2013 Tax Classification Packet]
-* Lexington 2011 [[Media:LexingtonAtAGlance2011.doc|At A Glance Report]]
+* MA DoR: Lexington [[Media:LexingtonAtAGlance2011.doc|At A Glance Report]] (2011)
 * 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)