Product Description

Recent updates:

• Update: October 2024

  Dear Subscriber:

  Thank you for updating your library with the 2024 edition of Real Estate Tax Abatement Practice and Procedure.

  One of the major changes reflected in the new edition is the recent amendment of the Rules of Practice and Procedure of the Appellate Tax Board. Effective January 5, 2024, the amended rules address virtually all aspects of board practice, including, for example, hearing procedure, appearances, petitions, motions, discovery, and mediation. Citations to the amended rules are included throughout the publication.

  Highlights from among the other issues addressed in this revision include

  • numerous citations of decisions from the board and the Massachusetts courts on issues as diverse as leased property, jurisdiction, timeliness of applications, property tax exemptions, and appellate practice;

  • guidance on filings under formal and informal procedure;

  • requirements for the appellee's answer;

  • preparations for status conferences;

  • guidance on motions and discovery practice;

  • procedures for handling evidence and developing the hearing record;

  • the effect of nuisance claims on the determination of property value;

  • computation of the abatement amount; and

  • a review of the board's mediation program.

  We trust you will find the 2024 edition of Real Estate Tax Abatement Practice and Procedure a valuable resource as we at MCLE continue our efforts to bring you the latest solutions to the issues you face in your practice.

  Very truly yours,

  John M. Lawlor MCLE Publications Attorney

Table of Contents

Chapter 01 expand

Challenging the Real Estate Tax

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Chapter 02 expand

Proceedings on the Local Level

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Chapter 03 expand

Appellate Tax Board Hearings

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Appendix

Resources for Real Estate Tax Abatement Practice and Procedure

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Appendix A

- Appeal Rights and Jurisdictional Timetable Buy Form

Appendix B

- Case Study for the Practical Application of Tax Abatement Principles Buy Form

Appendix C

- Three-Year Average Worksheet for Quarterly Tax Payments Buy Form

Appendix D

- Three-Year Average Worksheet for Semi-Annual Tax Payment Cycle Buy Form

Appendix E

- Checklist to Determine Availability of Real Estate Tax Abatement Remedy Buy Form

Appendix F

- State Form Application for Abatement of Real Property Tax Buy Form

Appendix G

- 2024 City of Boston Application for Abatement of Real Estate Tax Buy Form

Appendix H

- Assessors’ Information Requisition Buy Form

Appendix I

- Property Tax Exemption Denial Notice Buy Form

Appendix J

- Property Tax Abatement/Exemption Certificate Buy Form

Appendix K

- Property Tax Exemptions, Tax Deferral Buy Form

Appendix L

- Petition Under Formal Procedure Buy Form

Appendix M

- Letter Serving Petition on Assessors Buy Form

Appendix N

- Checklist for Formal Procedure Appeal of Assessors’ Decision Not to Abate a Real Estate Tax Buy Form

Appendix O

- Checklist for Informal Procedure Appeal of Assessors’ Decision Not to Abate a Real Estate Tax Buy Form

Appendix P

- Rules of Practice and Procedure of the Appellate Tax Board and Appellate Tax Board Standing Orders Buy Form

Appendix Q

- Real Estate Tax Appeals: A Helpful Guide for Taxpayers and Assessors Buy Form

Appendix R

- Appearance Buy Form

Appendix S

- Statement Under Informal Procedure Buy Form

Appendix T

- Notice of Hearing Buy Form

Appendix U

- Request for Continuance Buy Form

Appendix V

- Settlement Letter Buy Form

Appendix W

- Withdrawal Buy Form

Appendix X

- Sample Notice of Appeal Buy Form

Appendix Y

- Mediation Guidelines Buy Form

Author(s)