831 Mass. Reg. 1.05

Current through Register 1523, June 7, 2024

Section 1.05 - Content of Petition Under Formal Procedure

(1) An Appellant may elect the formal procedure under M.G.L. c. 58A, § 7 by filing a petition under formal procedure that contains all facts and dates necessary for the determination of the Board's jurisdiction and includes:

(a) a caption in the following form:

Commonwealth of Massachusetts

Appellate Tax Board

PETITION UNDER FORMAL PROCEDURE

Docket No. _______

_______

Appellant

_______

Appellee

(b) if the appeal is from the Assessors' refusal to abate a real estate or personal property tax, or to take an action, the petition should include:

1. in the caption, the Appellant's name as the Appellant and the Assessors of the city or town in which the property is located as the Appellee;

2. the fiscal year at issue;

3. a description of the property taxed, including the address or location of the property;

4. the assessed value of the property;

5. the rate and amount of the tax;

6. the amounts and dates of all payments made for the fiscal year at issue;

7. the date the Appellant filed the abatement application with the Assessors; and

8. the date the Assessors denied the Appellant's abatement application.

(c) if the appeal is from the refusal of the Commissioner to abate a tax or to take an action, the petition should include:

1. in the caption, the Appellant's name as the Appellant and the Commissioner as the Appellee;

2. the type of tax at issue;

3. the tax period(s) at issue;

4. the filing date(s) of the tax return(s) for the tax period(s) at issue;

5. the date(s) and amount(s) of the disputed assessment(s) or refund(s) requested, including tax, penalties, and interest;

6. the date(s) and amount(s) of any payment(s) made by the Appellant for the tax period(s) at issue;

7. the date(s) the Appellant filed an abatement application(s), amended return(s), or other request(s) with the Commissioner; and

8. the date(s) the Commissioner denied the Appellant's abatement application(s) or other request(s).

(d) petitions under formal procedure should also include:

1. a clear and concise statement of the Appellant's objections to the decision or determination appealed from, the facts on which the Appellant relies and the contentions of law, if any, which the Appellant desires to raise;

2. a statement of the relief sought;

3. the name, address, telephone number, and email address of the Appellant and any person appearing on behalf of the Appellant; and

4. the dated signature of the Appellant or any person appearing on behalf of the Appellant.

(2) Appeals involving real estate or personal property taxes for two or more years shall not be included in one petition.

(3) The Appellant must request the Board's permission to include two or more parcels of real estate in a single petition under formal procedure. The request should include a description of the parcels, including their location, their assessed values, and whether the parcels were included in a single decision of the Assessors. In its discretion, the Board may require that each parcel be the subject of a separate petition, with a separate entry fee required for each petition.

(4) The Assessors or the Commissioner, as the case may be, shall be designated as Appellee by their official title, without naming the individual or individuals holding the title, and if, while the appeal is pending, a change occurs in the individual or individuals holding the title, no substitution of parties shall be necessary.

831 CMR 1.05

Amended by Mass Register Issue 1273, eff. 11/7/2014.

Amended by Mass Register Issue 1512, eff. 1/5/2024.

Amended by Mass Register Issue 1514, eff. 1/5/2024.