In addition to detailed and readily accessbile information and authority on tax abatement application, hearing and appeal procedures, Real Estate Tax Abatement Practice and Procedure explains the motions available at the pre-hearing stage; property inspection; exchange of experts' reports; forms of discovery and the pre-trial conference. Practical considerations, such as scheduling, consolidation and even how to give an opening statement are included. Featured is a section on valuations, including the standard and scope of review of assessed valuations; evidentiary issues to relative to valuation, including expert and nonexpert opinion evidence. The reader gains a thorough understanding of the statutory, traditional, market study and capitalization methods of valuation. The handbook also explains the difference between the judicial and legislative rules regarding disproportionate assessments.
Table of Contents
Chapter 01 - Challenging the Real Estate TaxChapter 02 - Proceedings on the Local Level
Chapter 03 - Appellate Tax Board Hearings
Appendix
Resources for Real Estate Tax Abatement Practice and Procedure
Appendix A - Appeal Rights and Jurisdictional Timetable
Appendix B - Case Study for the Practical Application of Tax Abatement Principles
Appendix C - Three-Year Average Worksheet for Quarterly Tax Payments
Appendix D - Three-Year Average Worksheet for Semi-Annual Tax Payment Cycle
Appendix E - Checklist to Determine Availability of Real Estate Tax Abatement Remedy
Appendix F - State Form Application for Abatement of Real Property Tax
Appendix G - 2024 City of Boston Application for Abatement of Real Estate Tax
Appendix H - Assessors’ Information Requisition
Appendix I - Property Tax Exemption Denial Notice
Appendix J - Property Tax Abatement/Exemption Certificate
Appendix K - Property Tax Exemptions, Tax Deferral
Appendix L - Petition Under Formal Procedure
Appendix M - Letter Serving Petition on Assessors
Appendix N - Checklist for Formal Procedure Appeal of Assessors’ Decision Not to Abate a Real Estate Tax
Appendix O - Checklist for Informal Procedure Appeal of Assessors’ Decision Not to Abate a Real Estate Tax
Appendix P - Rules of Practice and Procedure of the Appellate Tax Board and Appellate Tax Board Standing Orders
Appendix Q - Real Estate Tax Appeals: A Helpful Guide for Taxpayers and Assessors
Appendix R - Appearance
Appendix S - Statement Under Informal Procedure
Appendix T - Notice of Hearing
Appendix U - Request for Continuance
Appendix V - Settlement Letter
Appendix W - Withdrawal
Appendix X - Sample Notice of Appeal
Appendix Y - Mediation Guidelines
Author
Patricia A. Metzer,
Appellate Tax Board, Commonwealth of Massachusetts, Boston
David G. Saliba, Esq.,
Saliba and Saliba, Boston
