831 Mass. Reg. 1.07

Current through Register 1523, June 7, 2024

Section 1.07 - Content of Statement Under Informal Procedure and Waiver of Appeal

(1) If an appeal is from the Assessors' refusal to abate a real estate or personal property tax or to take an action, an Appellant may elect to file an appeal under the informal procedure in accordance with M.G.L. c. 58A, § 7A. To elect the informal procedure, the Appellant should file a statement under informal 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

STATEMENT UNDER INFORMAL PROCEDURE

Docket No. _______

_______

Appellant

_______

Appellee

(b) the statement under informal procedure should include the following information:

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;

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

9. a short statement of the Appellant's objections to the decision or determination appealed from and the relief requested;

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

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

(2) The statement under informal procedure must include a signed waiver of the right to appeal the decision of the Board and the right to a findings of fact and report or other statement of reasons for the Board's decision, except as provided in M.G.L. c. 58A, § 7A.

(3) The Appellant must request the Board's permission to include two or more parcels of real estate in a single statement under informal 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. The Board may require that each parcel be the subject of a separate statement under informal procedure with a separate entry fee required for each statement under informal procedure.

(4) No pre-trial discovery will be permitted in appeals under the informal procedure.

(5) The Chairman will provide for the speedy hearing of all appeals to be heard under the informal procedure.

831 CMR 1.07

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.