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Taxation Law

Dec 27, 2025

Taxation – Agricultural/horticultural land

Where the owners of real property in Rowley have challenged a decision by the town’s board of assessors to deny their application for a change in classification pursuant to G.L.c. 61A for fiscal year 2021, that decision should be upheld because the landowners did not present sufficient evidence to establish that the subject property qualified as agricultural/horticultural land pursuant to Chapte[...]

Dec 27, 2025

Taxation – Real estate

Where the Boston Board of Assessors refused to abate a tax on real estate for fiscal year 2021, the appellant failed to establish that the fair cash value of the subject property was less than the assessed value for the fiscal year at issue.

Dec 27, 2025

Taxation – Income – Widow

Where (1) a defendant and her now-deceased husband filed joint federal income tax returns for tax years 2008 through 2014 and (2) the United States, alleging that the couple’s tax liabilities for those years remain unpaid, has moved for judgment on the pleadings against the defendant, that motion should be allowed because the undisputed record and governing federal law independently support trea[...]

Dec 17, 2025

Taxation – Home improvement retail store

Where the owner of retail property has challenged the valuation of the property by the West Bridgewater Board of Assessors for fiscal years 2015, 2016 and 2018, the owner met its burden of proving that the property was overvalued for each of the fiscal years at issue.

Dec 14, 2025

Senate revives property tax relief bills

Boston-area senators on Dec. 11 placed a new stake in pursuing targeted property tax relief, but action is not expected until after the Legislature resumes formal sessions in the new year.

Dec 3, 2025

Taxation – Condominium

Where a single-family condominium unit in Ipswich was valued at $915,200 for fiscal year 2024, an abatement of $1,075.41 should be ordered because the property’s fair cash value for the fiscal year at issue was $775,000.

Nov 20, 2025

Ballot questions on rent control, income tax clear signature hurdle

Several Massachusetts ballot petitions — including on rent control, tax cuts, voter registration, and zoning reforms — clear key signature thresholds for the 2026 ballot.

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Nov 9, 2025

Navigating the property tax appeal process

Commercial property owners in recent years have expressed concern that tax assessments are not reflecting current (and increasingly unfavorable) market conditions.

Oct 8, 2025

DOR memo: Federal changes may help businesses, high-earning households on state taxes

The $650 million state revenue shortfall that could result from the federal law that Republicans championed this summer is based mostly on two tax code changes that would have less significant effects after the first year, according to a Department of Revenue memo.

Sep 30, 2025

Taxation – Real estate assessment – Comparable sales

Where the owner of two adjacent office condominium units has requested a real property tax abatement, that request should be granted because the units’ fair cash values for fiscal year […]

Sep 30, 2025

Taxation – Real estate assessment

Where the Montague assessors valued a building at $2,264,600 for fiscal year 2022, the subject property was overvalued for the fiscal year at issue, so an abatement in the amount […]

Sep 30, 2025

Taxation – Real estate assessment

Where the Boston assessors valued a single-family home in West Roxbury at $583,300 for fiscal year 2023, the owner failed to establish that the home’s fair cash value was less than the assessed value for the fiscal year at issue, so her abatement request should be denied.

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