NEWSLETTER. The Summer Conference held MAAO. Plimoth Rocks! MAAO CALENDAR

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1 NEWSLETTER Volume XXXV, Number 4 August 2005 Published by the Massachusetts Association of Assessing Officers MAAO PRESIDENT S MESSAGE Alfred R. Razzaboni, MAA, Wakefield The Summer Conference held at the Red Jacket in South Yarmouth was, as usual, a huge success. The programs presented to the membership are specialized inasmuch as they are informative and designed to help Assessors perform their day-to-day duties for all taxpayers. When we return home, we network all the information provided to us at these seminars with other Assessors, Town Officials and, most importantly, with the Town Budget Committee, Finance Committee and Town Administration. I will conclude this message with a statement why we, as Assessors, need to have this dialogue with other department heads in town government. Well, UMass is right around the corner as I write this, but it will either be going on or will be over by the time this newsletter is distributed. I am confident it will be another huge success. The Education Committee has spent a lot of hours preparing for it and its efforts always pay off. I feel the timing of UMass is perfect given that the Appellate Tax Board is now scheduling cases for the fall as well as the spring. Many Assessors that I have spoken to have cases scheduled for September and October, proving once again that our schedules are always full. The variety of the course material offered at UMass illustrates the depth of our profession from the DOR Course 101 and our Course 200, which study the administrative tax laws ranging from exemptions, motor vehicle and boat excise taxes to recapitulation sheets, the tax rate setting process and the basics of valuing property. We have courses on the cost, market and income approaches to value, as well as the Mass Continued on page 13 Plimoth Rocks! April 2006 Mark your calendar now for next year s joint MAAO/NRAAO Spring Conference in Plymouth, MA. TOWN ASSESSOR MUST BE KNOWLEDGABLE WITH A THICK SKIN By Pierre Comtois, reporter for the Groton Landmark GROTON Surely, one of the most misunderstood and thankless jobs in town government is that of tax assessor. No homeowner enjoys the sight of the local assessor walking to their front door, let alone asking to come into their home for a look around. For that very good reason, an assessor quickly develops a thick skin. But it is a job that somebody has to do, and in Groton, that lot has fallen to assistant assessor Rena Swezey. In this position you re dealing with many different issues, Swezey said of the factors complicating her job. Besides such expected things as accounting issues and being familiar with regulations emanating from the state s Department of Revenue (DOR), an assessor also must be prepared to act as a mini-lawyer because of MAAO CALENDAR..... MAAO Clerk s Meeting Angelica s Restaurant, Middleton September 7, 2005 IAAO Conference Anchorage, AK September 18 20, 2005 MAAO Clerk s Meeting Union Station, Northampton September 28, 2005 MAAO Fall Conference Williamstown Inn, Williamstown October 11 13, 2005 MAAO Clerk s Meeting Venus DeMilo, Swansea October 19, 2005 Continued on page 4 1

2 OFFICERS President Alfred R. Razzaboni, MAA, Wakefield President-Elect Edward L. Childs, MAA, Sandwich Secretary/Treasurer Marion A. Fantucchio, MAA, Quincy Immediate Past-President Kathryn A. Peirce, MAA, Holliston EXECUTIVE BOARD Donna L. Putt, MAA, Norfolk Michael P. Flynn, MAA, Framingham David Beck, MAA, Hull James Judge, MAA, Kingston Henry Fournier, MAA, Essex Molly K. Reed, MAA, Wayland Hannelore Simonds, MAA, Holbrook EDITOR Richard E. Ball, MAA 32 Dellwood Road Worcester, MA (508) (answering machine) (508) (home fax) ( ) Town of Ashland: (508) COUNTY CONTACT PERSON Barnstable - Gary Brennan, Barnstable Berkshire - Ruth A. Gillette, Sheffield Bristol - Jeanne C. Reedy, Fairhaven Dukes - Pamela Thors, West Tisbury Essex - Sheila Hambleton, Nahant Franklin - Jean E. Dwight, Buckland Hampden - David Royce, Monson Hampshire - Joan C. Sarafin, Northampton Norfolk-Suffolk - Debbie Robbins, Norfolk So. Middlesex - Faye Ingraham, Reading No. Middlesex - Michael Flynn, Framingham Plymouth - Mary E. Quill, Pembroke Worcester - Priscilla Hogan, Milford Any reproduction of the contents of this Newsletter must include credit to the Massachusetts Association of Assessing Officers Newsletter. MAAO NEWSLETTER ADVERTISING RATES Half page $200. Quarter Page $100 Employment Ads $50 NEXT ISSUE: OCTOBER 2005 Deadline for material: August 25, 2005 MAAO NEWSLETTER SCHEDULE Deadline to submit Approximate Issue articles/county news mailing 1. March January 25 Middle of March 2. May March 25 Middle of May 3. July May 25 Middle of July 4. August June 25 Middle of August 5. October August 25 Third week of October 6. December October 25 Middle of December FROM THE EDITOR In this issue are the nomination notices for the Wilson Award, Past President s Award, and Public Information Award. These awards recognize some of the more deserving members and communities within our organization. You will also find the Arthur Holmes Scholarship form in this issue. Please take the time to read the content of each award and scholarship notice and consider submitting a respective nomination or application. These awards are handed out at the Annual Meeting in November.. COUNTY NEWS Congratulations go out to Peter S. Barney from the City of New Bedford who has been appointed Administrative Assistant to the Board Also in New Bedford they have a new member of the Board of Assessors, Peter F. Berthiaume joined the Board on May 10th. Welcome Peter News out of Mansfield is that two new Assessors are on the Board Jerome Spiezio and Ann-Margaret Baldwin were recently appointed. We hope to see all these new members at upcoming meetings The Barnstable County Assessors Association held their Annual Meeting on June 10 at the Chequesset Club in Wellfleet. Scott Fahle of Dennis was elected President for Matt Zurowick of Yarmouth was elected Vice-President. Gail Fitzbach of Eastham was re-elected as Secretary and Nancy Finch of Chatham was re-elected as Treasurer. The rest of the Executive Board consists of Ken Hull of Orleans, Dave Tately of Brewster and Dave Bailery of Falmouth Twenty people took MAAO Course 3 offered by Barnstable County in June. Paul Matheson, III, was instructor for the course. With the completion of Course 3, Barnstable County has offered all courses necessary to earn an MAA. This initiative began in 2001 and will continue in Unfortunately, Gus Martin is no longer in the Cheshire Assessors Office, however, he can still be reached at home if anyone has any questions regarding conference registrations, chapter lands, etc. His phone number is still Leave a message if no one is there. He can also be reached at elmartinfarm@yahoo.com Over in Norfolk County, Donna Putt is the proud grandmother of Michael Walter Putt who was born on April 12, Congratulations, Donna! KEEP THAT COUNTY NEWS COMING!. 2

3 AEDUCATION COMMITTEE Hannelore Simonds, MAA, Holbrook Education is a vital part of our profession as we spend hours in classrooms and at conferences to keep our skills sharp and learn about the latest changes in appraising and assessing practices. Taxing professionals across the state spend hours attending conferences to stay abreast of amendments to assessment law and real estate trends to keep ahead of the curve. We educate ourselves and we do a good job at raising the level of professionalism within our ranks. But isn t it time to begin an education process with our colleagues in municipal government and our elected officials. Every member of our association that I have had the pleasure of meeting with is a professional through and through. I am always surprised by the dedication, integrity and proficiency of our members in what is arguably the most difficult job in local government. We understand that the public may not always be appreciative of the effort that we put in to deliver fair and equitable assessing practices, but isn t it up to the elected officials of our communities to come forward and explain to the public the rigorous demands of our task? The problem sometimes is that those elected officials themselves are totally unaware of the degree of professionalism necessary to satisfy the demands placed upon us. Is it time to re-educate elected and appointed officials, in order to bring the same professionalism and municipal knowledge to elected and appointed public officials that we now possess? It will become increasingly difficult to finance communities under the constraints of proposition if these communities are led by those who underestimate the challenges facing assessors. We exist in a time of rampant incivility where it seems tax professionals take the brunt of blame for soaring house prices, increasing taxes, general discontent with government, and pointed disdain for local government officials. Perhaps it is time to assemble a top notch group of seasoned assessing leaders, and practitioners to conduct forums to educate elected and appointed officials in a manner that would allow them to understand and appreciate the role of assessors in their communities. Maybe, these officials could then begin to educate the public that they are sworn to serve. Surely, in this age of rampant incivility, public education can be just the antidote to positively influence the public well of opinion.. CATCHING UP WITH PHIL WATERMAN In conjunction with the Association s 50th anniversary of school at UMass this August, editor Rich Ball had a chance to spend some time with long-time Assessor/Appraiser Phil Waterman. After growing up in Roxbury and Jamaica Plain, and serving four years in the Air Force during the Korean War, Phil and his wife, Pat, settled in Arlington where they have lived for about 45 years. Pat and I celebrated our 53rd wedding anniversary this past June, Phil says proudly. We have four children and five grandchildren. Our son Philip III is currently Chairman of the Holliston Board of Assessors. Phil started working in the Arlington Assessor s Office in 1958, and then moved to the Belmont Assessor s Office in After five years, he was appointed Chairman of the Newton Assessors. Four years later, he joined the Milton Assessors as a member of the staff conducting an in-house reval. In 1979, with two kids in college and with a less than great salary, Phil left Milton and started his own appraisal business. In 1983, he was elected to the Arlington Board of Assessors, spending more than ten years there and finally retiring in Shortly thereafter, Phil was offered the position of Chairman, part-time, of the Chelsea Assessors. A position he still holds today. I attended my first school at UMass in The school was a joint venture with The Association of Mass. Assessors, The State Tax Commission and The Bureau of Government Research at UMass. Actually, it was pretty well organized. After each school, the proceedings were published listing all the presentations so you had something to refer to later back in the office. The heavy hitters were usually the folks at the Department of Corporations and Taxation. We used existing classrooms as the students were away for the summer (there was no Student Union building) and we stayed in their spartan dormitories. We ate at the school cafeteria and usually went off-campus for dinner. It was a pretty relaxed atmosphere but still educational. The only major activity after class that I remember was card playing. Some of the guys played cards all night into the morning hours (there were few, if any, women assessors in attendance). Our fun activity, as opposed to the formal dinner of later years, was a cookout at the local park or on a nearby mountain. Ed Wilson, the Commissioner through the early years, pretty much ran the show. He would assign topics and the speakers and his department provided the printed proceedings. I can t recall the cost, but since we weren t staying in plush accommodations and eating gourmet meals, it didn t appear to be unreasonable. After a few years of dormitory living, several of us stayed at a nearby motel. Subject matter was pretty broad. We had many talks on specific types of properties, such as gas stations and apartment houses. We also had a few mock trials relative to ATB cases. Some of the instructors had been around for a while and were not exactly orators! On a more positive note, Phil says the camaraderie that still exists was very much a part of the old days. Whether it was in the cafeteria at breakfast time or in the hospitality suite after classes, the talk would invariably lean to assessing problems and situations. I learned a lot this way and made good contacts for the future. While I attended the school for over thirty years, both as a student and instructor, I really haven t been back for several years. But it seems that school today is far more professional in content and instructional talent than years ago. I just hope we don t lose that special touch and rapport that we had established years ago between instructor and attendee. To the new assessors entering the field today, Phil stresses the need for continuing education. We owe it to the people who pay our salaries to be the best informed that we can be about our field, and it is critical to stay on top of changes in the taxation laws and the Continued on page 12 3

4 TOWN ASSESSOR Continued from page the many legal questions that often come up, and the fact that the Board of Assessors, Swezey s immediate superior, sometimes acts as an appellate board. So you ve got to have a pretty good working knowledge of municipal laws and procedures, said Swezey, who has been a resident of the town since 1979, but whose family has had a presence since You have to be part accountant, part lawyer, part council on aging person, and you ve got to have tough skin because sometimes the verbal abuse gets pretty bad! That abuse stems from the most unpopular part of Swezey s job, assessing homes for property tax purposes. All that, of course, inevitably involves the sometimes touchy business of entering people s homes in order to complete an evaluation of real property. Not surprisingly, many property owners balk at allowing a stranger into their homes, for which Swezey said she did not need to send any official notice. I just show up on their doorstep, Swezey said, adding that if no one is home, her practice is to simply leave a notice requesting an interior inspection of the premises. Swezey said that interior inspections are necessary in order for her office to make sure the data it has on a particular home was correct and that the property was being assessed for the correct components that go into an evaluation. It s all just to make sure that the data on our field cards is correct, Swezey said. A lot of people honestly don t realize that if they want to redo their basement, they have to take out a building permit. With a properly awarded building permit, the assessors office would know of any alterations to a person s home and could apply that information when making an assessment without the need for an interior inspection. However, Swezey said that property owners do have the right to refuse an assessor entry to their homes, but in that case, the person making the assessment must make an educated guess. Usually, said Swezey, the point when a homeowner might change his mind and invite her back for an inspection is when they learn of their new assessment and feel that her guess was too high. So in a job with such ample opportunity to be unappreciated, even disliked, why would anyone want to do it? I think most of my satisfaction in the job comes in dealing with the elderly, said Swezey. We have a lot of programs in place that provide the elderly with tax deferrals and exemptions and just making sure that we re doing everything possible for them is very satisfying for me. The elderly homeowner pays as much taxes as anyone else even with no kids in the schools. Swezey said she does whatever she can to make sure elderly and retired homeowners in town can afford to live in their own homes. I want to make sure that the elderly are getting all the benefits that they re entitled to, Swezey said. To that end, said Swezey, she has endeavored to raise the level of professionalism in a job that until relatively recently had often been considered nothing more than a simple clerical position. Today, local towns are likely to require the assessor to have a bachelor s degree in accounting and be certified with the Massachusetts Assessors Association (MAA), which represents appointed or elected assessors from all 351 cities and towns in the state. Swezey said she has been involved in the assessors end of things for the past 18 years, beginning in 1987 when she began holding down a clerical position. Later, she acted as principal assessor for the town of Carlisle before coming to Groton, serving for three years on the town s Board of Assessors and then in 2002 taking over for Swezey has also been a member of Groton s Conservation Commission for 10 years. Members of the Board of Assessors are elected by the townspeople and I m hired to run the office, said Swezey of her duties as assistant assessor. I do all the internal preparations for the board. I m appointed by the Board of Assessors and, by law, answer directly to them. And although her primary duties may involve tax assessment issues and billing preparation, Swezey believes that keeping the public informed about what she does is important too. Educating the public about what we do is part of an assessors job, said Swezey. We also want to make sure we have educated taxpayers so that when someone comes in to dispute the assessor, they have an idea of how we arrived at their values. Swezey has taken her concerns about public awareness to the MAA itself, where she has been co-chairman of its education committee for the past six years. Like other professionals, assessors must constantly tend to their education in order to maintain their MAA rating. At least 45 credits are needed every three years to satisfy the requirement. As a member of the education committee, I help in putting together programs for schools and conferences, Swezey said. Everybody on the committee, including myself and the chairman, have to chair at least one conference during the year which includes everything from recruiting guest speakers to planning for the conference. According to Swezey, the association s education committee helps to plan assessors courses for the University of Massachusetts and runs four or five big conferences throughout the year. I want to keep involved at the state level because we re trying to keep the industry professional, explained Swezey of her commitment. We work very hard to make this a profession as opposed to years ago when in most towns it was considered just a clerical position attached to the Board of Assessors. Now a paid assessor is doing most of the nuts and bolts work and interacting with the DOR, doing evaluations, keeping up with changes in the law and its procedures. Our professional association works very closely with the Department of Revenue and a lot of the courses that we offer need to be approved by the license boards in Boston because a Continued on page 6 4

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6 TOWN ASSESSOR Continued from page lot of the appraisers in Massachusetts can use them to fulfill their own credit requirements. In addition to appraisers, Swezey said that courses offered by the MAA can also apply to other specialties such as fee appraisers employed in the banking industry. Also, courses prepared by other professions can, in turn, be useful to assessors. Our courses are interchangeable with some of theirs, confirmed Swezey. Most importantly, working closely with the DOR, the MAA contributes in fashioning new laws and procedures, and at conferences there is frequently a representative from the DOR to help provide background on related legislation and to conduct workshops. Because of its concern in issues dealing with tax policy in the state, the MAA set up committees to keep watch on a variety of issues including new legislation, tax policy, exempt properties, issues involving the appellate tax board, ethics, and farmland valuation. But in Groton, Swezey does not do all the work single-handedly; she has help in the persons of office assistants Kathy Miller and Rebecca Scribner. Miller covers motor vehicle excise and personal property issues and is also training to review building permits, while Scribner takes charge of all deeds, property transfers, and handles the office s Web site. All three, however, report to the Board of Assessors whose members include Sylvia Sangiolo, Ed Kopec and Hugh McLaughlin. But despite the occasional irate taxpayer, Swezey is quick to say that the life of an assessor is not all bad, especially those times when she receives muchappreciated notes from residents expressing gratitude for some help they received from the office.. Have You Seen Our Web Site Lately? maao.org REAL ESTATE RESEARCH CONSULTANTS, INC. REVALUATION APPRAISAL SPECIALISTS FOR OVER 20 YEARS Personal Property Services Revaluation, featuring a computerized tracking of each item of personal property, resulting in the realization of considerable dollars of growth revenue for the community Free expert consultation to discuss cost-effective data conversion, data entry and data collection strategies Customized personal property software Real Property Services Full-service revaluation appraisal services, including commercial and industrial, data collection and interim year adjustments RRC is experienced on all revaluation software packages, including DOR CAMA 1538 Turnpike Street, North Andover, MA Tel.: (978) brian@rrcpp.com Fax: (978)

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8 (PART 2 IN A ords of everyone who owned property. Each parcel was measured, its value estimated. Each town kept a book of the assessment of each property and the total amount of property tax due for each person. This book was called the Domesday Book, and the name lasted for hundreds of years. Some people in England refer to the assessor s records as the Doomsday Book even to this day. After abusing his power and raising taxes to a confiscatory level in 1215, King John was forced to sign the Magna Carta, which limited the king s power to raise revenue. Taxes from this point on could be collected only with the common consent of his barons. By the sixteenth century, the king s own lands and estates were taxed. In 1689, the English Bill of rights endorsed a law that the king could not tax without Parliament s consent. After 1290, personal property taxes were implemented with exemptions for the poorest (i.e., those whose assessments were less than a shilling). The church was also exempt, as were certain items such as a knight s armor and a merchant s capital. The personal property tax rate was one-tenth for those who resided in cities and one-fifteenth for rural residents. These assessments were rough estimates of a person s assets, and underassessment was the norm. The average tax equaled about two shillings per annum, which was about two days wages for a peasant. CONTINUING SERIES) A BRIEF HISTORY OF PROPERTY TAX by Richard Henry Carlson, Director of Revaluation, City of Boston This paper was initially delivered at the IAAO Conference on Assessment Administration in Boston, Massachusetts, on September 1, Medieval Times n the 11th century, Lady Godiva rode naked on a white horse through the streets of Coventry, England to protest the tax assessment on her husband s property. He received an abatement. Although poll taxes were prevalent in England, land taxes had existed for hundreds of years, and although the lords and king owned land, most peasants paid taxes by way of rent each year. If the land was especially productive, the rental value was higher. In the tenth, eleventh and twelfth centuries an average peasant paid one tenth (a tithe) of the value of crops to the lord who then passed on a percentage to the king. Peasants were also required to give either an additional one-tenth of their crop to the church or spend one tenth of their labor working for the church. After 1066, William the Conqueror created an early form of land taxation. Town officials kept cadastral rec- I Continued on page 15 AssessPro 4.1 CAMA Software offering: Full valuation using all valuation approaches including Marshall & Swift cost and MRA Embedded GIS interface Fully integrated, graphical sketching that is the best in the industry Powerful reporting tools Personal Property Internet public access solutions SQL and ODBC database connectivity Fully staffed toll free customer support department Over 125 clients in 11 states Serving the Assessor for over 15 years 8

9 SUMMER CONFERENCE, RED JACKET INN, JUNE 2005 PHOTOS BY NUNZI DIVITO 9

10 LEGAL MATTERS David J. Martel and Rosemary Crowley, Esquires Arecent Appellate Tax Board case involving the last department store in downtown Greenfield served as a laboratory for reaffirming three important procedural and valuation principles. The case is American House, LLC v. Greenfield Assessors, decided on March 4, Procedure. The owner s abatement application was deemed denied on April 8, 2002 although the Assessors did not send any notice of the deemed denial. Later, on April 26, the Assessors voted to grant the owner a partial abatement and, on April 30, the Assessors did send notice of this partial relief. The owner filed its appeal with the ATB on July 29, well beyond the deadline of three months after the deemed denial date, prompting a motion to dismiss by the Assessors. The ATB, however, applied General Laws Chapter 59, Section 65C which the ATB viewed as authorizing it, on its own, to extend the filing deadline for two months when the assessors fail to send written notice within 10 days of the deemed denial date. This two month extension pushed the ATB filing deadline from July 8 to September 8, therefore bringing the owner s July 29 petition well within that deadline. Further, as in previous cases, the ATB saw no need for the owner to go through the formality of filing a Petition for Late Entry. Arm s Length Sale. The assessed valuation, as partially abated, was $753,300 as of January 1, Although the ATB opinion is less than clear, it appears that initially the property was held in a trust of which Shawmut Bank (later Fleet Bank) was trustee. In 2000 the property was sold to American House, a limited liability company in which Fleet was a member, i.e. part owner. The sale price was $425,000. Part of the motivation for the sale was the desire of Fleet, as trustee-seller, to avoid a prolonged delay in the property s sale. The ATB agreed with the Assessors that the 2000 sale was not at arm s length because Fleet Bank, Trustee, the seller, was also a member of American House, the buyer. The ATB was also persuaded that there was insufficient evidence that the property was exposed to the market for a sufficient period to maximize the number of potential buyers. During the marketing period, for example, American House was the only interested party to make an offer and this was made in the context of Fleet s admitted desire to avoid a prolonged marketing of the property. The ATB concluded that the $425,000 sale price was not indicative of value. Valuation Adjustments. In arriving at his opinion of value, the owner s expert attempted to use a comparable sales analysis. Because of differences between the comparable sales and the subject property, the expert needed to make substantial adjustments, ranging from 65 to 89 percent, in the values of the presumed comparable properties. These extremely large adjustments, the ATB found, undermined the chosen properties comparability to the subject property and, therefore, the appraiser s estimate of value. At the end of the day the ATB upheld the $753,300 assessed value. David J. Martel and Rosemary Crowley are with the firm of Doherty, Wallace, Pillsbury and Murphy, P.C. in Springfield. Mr. Martel s address is dmartel@dwpm.com and he welcomes comments on this column and suggestions for future topics.. GIS COMMITTEE Dave Beck, Chairman Whether you have a GIS or not, there are resources available to you that you should check out. Your Regional Planning Agency can supply a product called Pictometry, AT NO COST to you. This consists of aerial photographs of your city or town and can help you see your jurisdiction from a point of view not possible just a few years ago. You do not need digital parcel data to utilize this imagery. Again, it is free, so if you don t have it, what are you waiting for? Go visit your RPA and see what it s all about. MASSGIS can provide a run time version of GIS viewer software along with a myriad of data layers of your town, FOR FREE. There is a catch though, you actually have to contact them and ask for it. Use their Web site at or phone them at A Web site that all of us should have a link to on our city or town Web site is If you don t know what is available at this site, you owe it to yourself to find out. Caliper Corp. of Newton maintains this site, and they have given MAAO members permission to post a link to the site on our Web sites. This newsletter lists the members of the GIS Committee on the back cover. If you have any questions, see who is closest to you and give them a call. Except for the the only function of this committee is for each of us to await your call, and then help you any way we can. Are you registered at this Web site? If not, why not? There is a lot of interesting information being passed on, every day. (And most of it is NOT GIS related.) Why should you miss out? Certainly not because of a budget problem, this one is free as well.. 10

11 NOTICE OF RECERTIFICATION DUE DATES From the Interim Education Director. The recertification process, implemented in 1996, requires each designee to apply for recertification every three years on their birth date and meet the requirements in order to maintain their MAA, RMA, or CMA in active status. These requirements and an application for recertification can be found at the MAAO Web site. While checking the database of members with MAAO professional designations it has been noted that there are a significant number of individuals whose certifications have lapsed. It is the responsibility of the member to keep track of their due date and submit the required application in a timely manner. In the near future a notice will be sent to all those who are out of compliance notifying them of their status and encouraging them to recertify. Please take the time to go to the MAAO Web site to check your status. Your due dates are posted and if you are out of compliance please submit the necessary paperwork to re-establish your designation into active status as soon as possible. Questions can be directed to Bob Ellia, Interim Education Director at maaoeddir@yahoo.com, telephone: or during the day at PROFESSIONALLY SPEAKING Bruce A. Symmes, CMA/RMA/MAA At the Annual Summer Conference for the Massachusetts Association of Assessing Officers held at the Red Jacket Motor Inn located in South Yarmouth, Massachusetts, we awarded our Massachusetts Assessors Designation to six of our members. The new MAA s are as follows: NAME MAA# COMMUNITY Angela A. Cywinski 1040 Tisbury Kathryn B. Diaz 1041 Chatham David A. Saunders 1042 Danvers Victoria L. Tidman 1043 Townsend Rebecca A. Caldbeck 1044 Shirley Diane E. Lanney 1045 Hubbardston If anyone has any questions regarding the designation or recertification program, they should contact me in the Andover Assessors Office at (978) or my address is: Town Offices, 36 Bartlet Street, Andover, MA Or me at bsymmes@andoverma.gov REMEMBER WE ARE HERE TO HELP YOU!. Bringing more value to the revaluation process. Combining a seasoned professional staff with the most advanced revaluation technology, ACONE takes a collaborative approach to working with your municipality. From comprehensive programs, including installation of our leading-edge CAMA software, to service a la carte, we are flexible in our engagements. Everything is driven by your specific needs and expectations.to learn how we can bring more value to your revaluation process, call Rich Nagle at or toll free at CAMA, or rinagle@appraisalresource.com. An Appraisal Resource Company Appraisal Consultants of New England 62 Forge River Parkway, Raynham, MA P TF CAMA F

12 OFF TO KANSAS CITY, ALASKA AND MORE! The IAAO headquarters has moved to 314 W 10th St., Kansas City, MO The new telephone numbers are IAAO (4226) and If you want details, the IAAO Web site, has a full 43 page appraisal of the Adler Building complete with pictures and maps. Look under the Selected Feature heading. Check it out! While you are on the Web site, if you have not already registered for the annual conference, September 18th 21st in Anchorage, Alaska, maybe the discounted airfares, the educational sessions schedule or the pictures of the Alaskan wilderness will lure you. Not to mention the many tours available such as the Mt. McKinley Flightseeing Tour, the Portage Glacier Cruise Tour and others suited to fishing, kayaking, horseback riding or just relaxing with majestic mountains or inland seas in the background. Had a tough summer? Maybe you deserve the IAAO conference in Alaska. Visiting the Web site for the IAAO can easily become a morning s activity. How many of you think of the IAAO as a professional organization providing courses, conferences, publications and regulations? If you said you do, you would not be wrong. But, you could add bookstore, library, and more, too. The bookstore has some key textbooks for any assessing jurisdiction. One book that is an indispensable reference for everyone who works with or studies property tax and assessment is the Glossary for Property Appraisal and Assessment. Now you know where to look when some attorney refers to an orderly liquidation value when arguing for a commercial property abatement, or a taxpayer who happens to be an evaluator of exempt properties on the West Coast uses a term like locational obsolescence in his abatement application. Another text that I use continuously is titled Property Appraisal and Assessment Administration. When I want to refresh my memory of the income approach (our friend, IRV) or how to analyze income and expense statements, this is the book I pull off my shelf. The only comprehensive textbook on all three areas crucial to successful property assessment this book lives up to its description in a big way. These and other textbooks are available at reasonable prices and can really enhance your assessment knowledge and practice. Now, the library is a wonderful asset that can give you specific articles to read about a problem or issue you are having. Working in a community where properties have been escalating in value, especially those along or near to the water, I have been seeking information on valuing waterfront. And then Bingo! I discovered the library on the IAAO Web site, and I have material to read from all over the country on this topic. What a find! All IAAO publications starting from the Assessors Journal to the current publications of Fair and Equitable and Journal of Property Tax Assessment & Administration are searchable by author, title or subject. The Librarian, Laura Bean, can help you, too, if you run into technical issues with Internet access or need help with your topic search. Remember that the IAAO is not some nameless organization. There is a friendly and helpful staff, and they can be your biggest resource of all. So remember that the IAAO has a helpful Web site, and block out some time to explore our part of Kansas City. You ll find the trip worthwhile.. PHIL WATERMAN Continued from page ever-changing computer applications to our profession. I sincerely believe that attitude is a major part of our role as public servants. My private appraisal business has had me in many assessing offices across the state. For the most part, assessors and clerks serve the public very well, but occasionally, I run into assessors who are less than understanding or empathetic with taxpayers. A superior attitude becomes quite obvious. In looking back over a career that spans almost fifty years, there is not much that Phil would change. I have run the gamut of appointed assessors, elected assessors, founder and long-time editor of the Newsletter, President of our Association in 1975, elected to the IAAO Executive Board, and served on a number of IAAO committees. Phil also authored a book at the request of the Dept. of Corporations and Taxation and UMass Government Research, entitled, Assessment Administration, used in Assessor s Offices across the state for several years. I believe, of active assessors, I am the oldest recipient of the CMA, MAA and RMA, with CMA #32, RMA #21 and MAA #19, dating back to A.M. SULKIN COMPANY 51 Melcher Street, Boston, MA PH. (617) FAX (617) info@harcourtbindery.com Municipal Forms Continuous Forms Storage Binders Letterheads & Envelopes Binding Services Next Day Delivery On Stocked Items No Minimum Charge No Delivery Charge On Any Stock Form Order Over $

13 PRESIDENT S MESSAGE Continued from page Appraisal Course, which is the backbone of our profession. The specialty course is designed to help assessors deal with current issues affecting our jobs. It also deals with appraising special properties that do not fit into the standard appraisal methodology. As I first stated, no one can remember everything all of the time. We are an association of professionals who rely on each other from time to time. It is comforting to know that information is only a phone call away, and it s always nice to reciprocate when a colleague is in need of assistance. I am truly fortunate to be a part of this organization and, as always, I welcome comment and feedback from everyone. I now ask, Why is continuing dialogue with the Budget, Finance and Town Manager important? They are the people that have to be convinced (especially during budget-cut times) how important it is to keep, in the Assessors Budget, funds to allow the assessors and their staff to obtain first-hand assessing knowledge and assessing education. Assessors need to enlighten these departments because the Assessing Profession has greatly changed from what it was 15 years ago. Assessing has become a specialized profession which requires informed personnel in order to perform their duties for all taxpayers. I urge all Assessors to start an informative program with Town or City Department Heads in order to keep them abreast of how important it is that Assessors attend assessing courses and seminars that our Association provides throughout the year so they can accurately perform their jobs and benefit all concerned.. PUBLIC INFORMATION AWARD The Public Information Committee is looking for nominations for the Public Information Award. This award is presented to the assessing jurisdiction who designed, developed and implemented an informational program for the taxpayer. This program should inform the taxpayer of the assessment process, exemptions and the abatement process. The information provided to the taxpayer could be in the form of a video or brochures outlining the valuation process, requirements for exemptions and the abatement process and appeal rights. The winner will be selected by the members of the Public Information Committee. The award will be presented to the winner at the annual MAAO meeting held in November. Please send in your entry and be recognized for your efforts in reaching the public and educating them on the valuation process and the role of the assessor in their community. Deadline for entry is October 15, Send your entries or questions to: Public Information Award, c/o Fred Razzaboni, Assessors Office, Town Hall, 1 Lafayette St., Wakefield, MA MAAO AWARDS WILSON AWARD The Massachusetts Association of Assessing Officers, through its Executive Board, voted to establish the Wilson Award, which is funded by a generous donation sent to the Association by the late Edward C. Wilson, former Associate Tax Commissioner and Belmont Assessor, in memory of his late wife. This annual award is presented to the assessor who has made the most outstanding contribution to the assessing profession and who has dedicated him/herself to the field of assessing and the community and state he/she represents. Massachusetts Assessors are asked to vote for the candidate that they feel best exemplifies our profession. Any regular member of the Association may be nominated. We ask that you indicate your preference below, and enclose a statement as to the reasons for this nomination. Please mail the nominations to: MAAO Wilson Award c/o Molly Reed Assessors Office, Town Hall 41 Cochituate Rd., Wayland, MA I would like to nominate NAME of for the Annual COMMUNITY Wilson Award, to be presented at the next Annual Meeting of this Association. The reasons for this nomination are attached. SIGNED COMMUNITY PAST PRESIDENT S AWARD This award is presented to the assessor who has made outstanding contributions to the Massachusetts Association of Assessing Officers and the goals that the Association espouses. This year s selection will be presented a plaque at the Annual Meeting. Please complete the form below and return to: MAAO Past President s Award c/o Molly Reed Assessors Office, Town Hall 41 Cochituate Rd., Wayland, MA I would like to nominate NAME of for the Annual COMMUNITY Past President s Award, to be presented at the next Annual Meeting of this Association. The reasons for this nomination are attached. SIGNED COMMUNITY 13

14 ARTHUR K. HOLMES SCHOLARSHIP The Massachusetts Association of Assessing Officers, through its Executive Board, voted to establish a scholarship in the name of Arthur Holmes which will be awarded annually to an MAAO regular member. The amount of the scholarship will be $500 and will be awarded at the MAAO Annual Meeting in November. The application deadline is October 15 and should state the intended use of the scholarship. The recipient will be chosen on or before October 31 by a sub-committee including the Education Director, the Education Committee Chairperson, and the Professional Admissions Committee Chairperson. A runner-up candidate will also be selected. Both recipient and runner-up must be MAAO regular members. Please complete the form below and return to: MAAO Arthur Holmes Scholarship, c/o Fred Razzaboni, Assessors Office, Town Hall, 1 Lafayette St., Wakefield, MA ARTHUR K. HOLMES SCHOLARSHIP APPLICATION Name: Title: Town: Address: Telephone ( ) GENERAL INFORMATION Education budget funded by your city/town this fiscal year Parcel Count Staff Full Time Part Time Do you have an MAAO designation? Yes: CMA RMA MAA No Please list any other professional designations: If you have no designation please check courses you have successfully completed: DOR Course 101 (Assessment, etc.) MAAO 2 (Cost Approach to Value) MAAO Course (Introduction to Assessing) MAAO 3 (Income Approach) MAAO Course 200 (Principles of Assessing) MAAO 4 (Narrative Appraisal) MAAO Course 1 (Comparable Sales) OTHER Course (MAAO/IAAO, etc.) STATEMENT OF SCHOLARSHIP REQUEST: Signature: THE 2005 APPELLATE TAX BOARD UPDATE A review and analysis of key 2004 real estate valuation decisions from the Appellate Tax Board is now available without charge from David J. Martel, Esq. DOHERTY, WALLACE, PILLSBURY AND MURPHY, P.C. Attorneys at Law One Monarch Place 19th Floor 1414 Main Street Springfield, MA PHONE: (413) FAX: (413) DMARTEL@DWPM.COM (No need to reply if you re already on the mailing list.) Knowledge. Experience. Integrity. The designated difference in real estate analysis and consulting. Assessors and property owners alike can always agree on one thing: the key to fair taxation is an accurate assessment. That s why they can also agree on something else: the absolute necessity of accurate, reliable real estate appraisal and consulting services for ad valorum tax purposes. For that, you can always rely on an Appraisal Institute designated professional. The MAI, SRPA or SRA designation represents advanced knowledge. It stands for advanced continuing education. And always means uncompromising integrity, backed by a strict code of conduct. To find a designated appraiser or to learn more about the Appraisal Institute, please contact us at: Massachusetts Chapter attn: Lianne Andreucci, Chapter Secretary 51 Pleasant St., PMB 164 Malden, MA T F gbchapai@ix.netcom.com Professionals Providing Real Estate Solutions MAI. SRPA. SRA. The designated difference behind a name you can trust. 14

15 A BRIEF HISTORY OF PROPERTY TAX Continued from page The personal property tax was difficult to administer because many people attempted to hide and move personal property. This practice was especially common among wealthier taxpayers who had multiple residences and moved assets to avoid taxation. From 1662 to 1689, a hearth tax was administered in England and spread to some continental counties. The tax was an estimate of a building s value. Assessors recorded the number and size of hearths in each home and determined value accordingly. A one-hearth cruck house (typical peasant housing) received a low assessment compared to some mansions that had twenty or thirty heated rooms. This tax was hated and was eventually phased out. In the legend of Robin Hood, the Sheriff of Nottingham collected taxes. The role originated in the tenth century when each shire had a reeve. The shire or sheriff was the most important local government official, and his responsibilities included law enforcement, tax assessing and collection. This position was brought over to the colonies. Colonial Period In 1620 the Pilgrims landed at Plymouth, Massachusetts, and began building. After receiving a bundle of arrows wrapped in snakeskin which was interpreted as a threat from local Indians they decided to build a fort. The 102 Pilgrims formed a pact that bound them to a set of laws, among them the creation of taxes and assessments. People were generally allocated equal portions of land, but the more productive land was assessed at a higher rate. In Boston, the Puritans implemented property taxes to pay for the church and the religious education of their children. Regardless of one s religion, it was mandatory that everyone pay the property tax. Taxes from Boston s towns went directly to the church. This practice lasted for over one hundred years. So who exactly was the assessor at this time? In Boston up until 1733, the sheriff was the ex-officio tax assessor and collector. Property taxes paid for the expenses of the community a sharp contrast to the English stamp act and tea tax that were designed to pay for the cost of security in the New World. The Boston Town Records of 1676 show the name of each taxpayer, the number of acres of land, the value of houses, the number of cows, swine and sheep, the value of mills and the assessment of personal estate. The assessors kept maps that were numbered. Each number had corresponding narratives listing assets, value and tax. Detailed and proportionate maps showed the metes and bounds of property. Assessors used maps of various scale. By 1822, Boston assessing records broke down real and personal property value along with the calculated taxes for each taxpayer. In Boston, the expenses of local government were low. There were watchmen at night, a multi-tasking sheriff, expenses for common defense, public infrastructure and education. In fact, Boston had the first public school, Boston Latin, established in The town council met every year at a public hearing and discussed taxes and expenses. Citizens particular situations were also discussed. The grievances of people who were held responsible for municipal expenses beyond the norm were considered. An examination of a two hundred year old record of a town council meeting in Boston shows that each property assessment and bill laid out before the council required calling upon certain individuals who may have been sick, aged or in poverty. When determining the tax bill for a widow with twelve children, for example, the council voted to not only exempt her from property taxes but grant her a certain number of shillings quarterly out of the general tax fund. Conversely, a Mr. Phillips, who ran over three light posts while riding drunk down Tremont St. on a horse and wagon, was called before the council and told he would not only be required to pay his property tax bill but also the cost of repairs. There was a general property tax assessing the value of land, buildings, animals and all personal property. The assessors had accurate records as to ownership, number and types of animals and all personal property including intangible assets. At an early town meeting, voters directed the town council to publish and distribute a complete list of all taxpayers together with the amount and base of their taxes. For years there had been rumblings of inequitable assessments, abatement irregularities, and residency fraud (i.e., moving assets to another town when the assessors were coming). FIGURES FROM BOSTON ASSESSOR RECORDS FROM 1691, 1791, 1891 AND TODAY Today POPULATION 5,996 18, , ,141 TOTAL VALUE 20,000 pounds 538,200 pounds $855.1 million $66.1 billion LEVY 200 pounds 8,000 pounds $10.8 million $1.1 billion RES. RATE 1 penny per pound $14.86 $12.60 $10.15 or $10 per thousand Note in the table that the tax rate is lower today, but the assessments are probably closer to market value. It has been common throughout history that property is underassessed compared to market value. In the Memorial History of Boston it is stated that property is worth approximately five times its assessed value. The theme of underassessment has repeated itself throughout the history of assessing property values. As for the rest of the northern colonies, similar systems were in place, but the Southern colonies had already established that property taxes were not in the interest of the wealthy classes who owned large estates and significant personal property. The south opted for a greater focus on poll taxes.. 15