President Hannelore Simonds, MAA It seems like only a moment ago I was elected President of our Association. passing the torch to incoming. Keohan.

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MAAO M A A O VOLUME XXXX, NUMBER 6 MAY 2011 Published by the Massachusetts Association of Assessing Officers MAAO Calendar MAAO Summer Conference June 21-24, 2011 Red Jacket Beach Resort Yarmouth, MA MAAO Annual School August 7 12, 2011 UMASS Amherst Clerks Meetings Sept. 22 - Princeton Station, North Chelmsford Sept. 8 - Pages Loft, Clarion Hotel, Northampton Oct. 20 - Venus DeMilo, Swansea Contact Information Mailing address for all correspondence: MAAO PO Box 70 Shrewsbury, MA 01545 Physical Location: MAAO 241 Boston Post Rd. West, Marlborough, MA 01752 Bob Ellia, MAA Executive Director 774-249-8625 Fax: 508-449-3984 execdir@maao.org Christine Purple, Administrative Assistant 774-249-8624 Fax: 508-449-3984 adminasst@maao.org President: Hannelore Simonds, MAA Foxboro Email: hsimonds@mail.town. foxborough.ma.us Tel: (508) 543-1215 From the President President Hannelore Simonds, MAA It seems like only a moment ago I was elected President of our Association and now I am passing the torch to incoming president Ron Keohan. I did have the unique opportunity to attend two events recently that really shows the depth and quality of our organization. The MAAO Spring conference held in West Boylston proved to be a very informative program. James Paquette, Senior Analyst with the Department of Revenue gave us some very helpful insights into upcoming requirements for commercial and industrial valuation procedures. Jim was followed by an excellent presentation by Ronald W. Rakow, Commissioner of Assessing for the City of Boston, on the Boston Gas Company decision and its ongoing implications. The afternoon program featured Dr. Richard W. England of the Lincoln Land Institute with another interesting and fact filled presentation. And finally our own legislative team brought us up to speed on recent changes in the law. On Friday evening April 29 th a prestigious gathering of assessors, lawyers, politicians and good friends gathered at the Neighborhood Club in Quincy to pay tribute and to express appreciation to Marion Fantuccio for her nearly sixty years of dedicated service to the assessing profession. A number of individuals including the current Mayor of Quincy Thomas Koch as well as former Mayor Frank MacCauley extolled Marion s virtues and talents. A number of fellow assessors took the podium to relay their thoughts and memories of Marion in a most affectionate way. This evening was a huge success with well over two hundred in attendance and it was a fitting send off to a most unique and wonderful woman. Finally it occurs to me that we are entering a phase where many more assessors will be retiring and there will be many shoes that need to be filled. Our Association will need to become proactive in seeking out and educating and recruiting the next generation of assessors. The one constant about associations is that they are always changing. As we go into a new season we re also going into a new leadership year and new ideas. It s been my distinct pleasure as your President to have served this membership. It will be a continuing pleasure for me to go forward and serve as Past President on the Nominating Committee and meet the continued challenges of serving the membership. I would like to thank the members of the MAAO Executive Board, staff and committees for their support of me this past year, and thanks to those of you who continue to support the mission programs and ideals of this association. May 2011 MAAO NEWSLetter 1

OFFICERS President Hannelore Simonds, MAA Foxboro Secretary: Marion A. Fantucchio, MAA Quincy Treasurer: Deborah Robbins, MAA Westwood Immediate Past President Molly Reed, MAA Natick President Elect Ron Keohan, MAA Saugus EXECUTIVE BOARD Virginia Thompson, MAA Manchester William Chenard, Natick Richard Allen, MAA Springfield R. Lane Partridge, MAA Concord Paul Sullivan, MAA Brockton Michael Flynn, MAA Newton EDITOR Bob Ellia MAA PO Box 70 Shrewsbury, MA 01545 email:execdir@maao.org Tel: 774-249-8625 COUNTY CONTACT PERSON Barnstable - Scott Fahle, Dennis Berkshire - Tammy Blackwell, Sheffield Bristol - Jeanne C. Reedy, Fairhaven Dukes - Pamela Thors, West Tisbury Essex - Sheila Hambleton, Nahant Franklin - Jacquie Boyden, Erving Hampden - Diane L. Hildreth, East Longmeadow Hampshire - Joe Cross, Northampton Norfolk-Suffolk - Debbie Robbins, Westwood So. Middlesex - Jean-Paul Plouffe, Westford No. Middlesex - Susan Lemay, Lowell Plymouth - Ellen Blanchard, Carver Worcester - Priscilla Hogan, Milford Island Assessors - Alycelee Pigman, Tisbury 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 CALL FOR PAPERS (ARTICLES) We are soliciting articles for the newsletter and encouraging any and all of our members to submit an item that they believe would be of interest to our readers. If you have any desire to share knowledge of specific issues, procedures or interesting stories about the workings of your office or your community, or even a letter to the editor please send them to execdir@maao.org. We will be glad to publish them in our newsletter. LEGAL MATTERS David J. Martel and Rosemary Crowley, Esquires Every now and again, amidst decisions involving that little two-bedroom ranch house or the quarter acre undeveloped lot, the Appellate Tax Board gets to decide the big one, a case involving a substantial piece of property and calling sophisticated valuation methodologies into play. In that context we have Genzyme Corporation v. Cambridge Assessors, decided just a few weeks ago by the ATB. This case involved the so-called Genzyme Center, a massive 350,000 square foot, 12-story office building in Cambridge valued at $114 million in 2005 to $134.5 million in 2009. The building was designed to meet the Green Building Standards and was one of only 13 buildings in the country to achieve the platinum level from the U.S. Green Building Council. The building s defining interior feature is its floor-to-roof core atrium which the ATB said was an integral part of the building s green design. What s more, inside the atrium, which rose the entire height of the building, there was a chandelier-like series of hanging prisms which distribute natural light throughout the building. The building is heated by steam generated from an adjacent steam plant. The heating, cooling and lighting systems operate with sensors to minimize use and the roof is equipped with solar panels to help reduce electricity costs. Wood for the flooring, the ATB went on, was procured within a 500- mile radius and the concrete contained a substantial amount of recycled materials. The building was leased in its entirety by the owners to Genzyme which was under an obligation to pay more than 50% of the property taxes and therefore Genzyme had status to make the appeal. Given the building s assessed value, taxes ranged from $2.1 million to $2.5 million for the years in question. Predictably, in a case of this magnitude, the evidence came down to a battle of the experts. The experts on both sides used the income capitalization approach, rather than the sales-comparison approach, since most sales of comparable properties were encumbered by leases and therefore involved transfer of leased-fee interests, rather than fee-simple interests. Genzyme s expert used as market rent $35 per square foot for 2005 and upward to $46.50 per square foot for 2009. Importantly, Genzyme s expert concluded that the massive atrium rendered a large part of the building s area as unrentable office space. The atrium was therefore a significant drawback which prompted the expert to decrease his estimates of market rent by 5%. Genzyme s expert used a vacancy fac- 2 MAAO NEWSLetter May 2011

tor ranging from 14% to 9%. For expenses, Genzyme s expert used an amount ranging from $7.00 to $8.00 per square foot. As for a capitalization rate, for 2005 he used 7.75%, an amount which gradually decreased to 6.5% for fiscal year 2009. At the end of the day, Genzyme s expert concluded that the value of the property gradually rose from $71.2 million for 2005 to $96.6 million in 2008. The assessor s expert, on the other hand, used rents ranging from $40 to $50 per square foot without any allowance for the impact of the atrium. This expert s vacancy rate was a straight 5% for all five years, while operating expenses ranged from $6.00 to $6.83. The assessor s expert s opinion of value ranged from $113.7 million in 2005 to $171.2 million in 2009. As for the Appellate Tax Board, it concluded that the atrium was not the negative factor which Genzyme argued. At the same time, however, the ATB found that Genzyme s estimates of market rent were more reliable than the estimates from the assessors. The ATB agreed with the assessors 5% vacancy rate for the office, non-retail part of the building. On the expense side, the ATB found that Genzyme s numbers were the most reliable estimates of operating expenses. The ATB also adopted the capitalization rates suggested by Genzyme s expert. Getting to the bottom line, the ATB concluded that the fair cash value of the facility was about $98 million for 2005, $101 million for 2006, $103 million for 2007 and $129 million for 2008. For 2009, the ATB found that the fair cash value was about $145 million, which in fact exceeded the assessed value of about $134 million. ELECTION RESULTS The results of the 2011/2012 Election are as follows: PRESIDENT-ELECT: VOTES COUNTED Virginia Noyes Thompson 372 E-BOARD: Ellen Blanchard, MAA Carver 282 Richard Finnegan, MAA Duxbury 255 Robert Alford, MAA - Easton 145 Michael Britton, MAA Dalton 137 As a result of the election on July 1 st Ellen Blanchard will occupy position #5 on the Executive Board and Richard Finnegan will occupy Position #6 on the Executive Board. The position of President will be held by Virginia Thompson and she will ascent to the Presidency in July of 2012. Congratulations to the winners and thanks are extended to all those who ran for office and to those who voted. The Warren Group is the leading provider of timely and reliable information for real estate and financial service professionals. Our commitment to deliver impartial news and accurate data has earned the trust of informed decision-makers since 1872. When all was said and done, the ATB s decision resulted in abatements of taxes totaling about $1.45 million. Not a bad day in court for the big biotech company. David J. Martel and Rosemary Crowley are with the firm of Doherty, Wallace, Pillsbury and Murphy, P.C. in Springfield. Mr. Martel s e-mail address is dmartel@dwpm.com and he welcomes comments on this column and suggestions for future topics. MAAO.ORG Thanks to all of you for your support & cooperation as we continue our working partnership. Please visit www.thewarrengroup.com to learn about The Warren Group and our Real Estate Records Service a searchable database of every $1,000+ real estate transaction that has taken place in Southern New England since 1987. Ellen Docherty Elizabeth Santos phone 800-356-8805 fax 617-428-5120 280 Summer Street Boston, MA 02210-1131 617-428-5120 BANKER & TRADESMAN www.thewarrengroup.com THE COMMERCIAL RECORD May 2011 MAAO NEWSLetter 3

COUNTY NEWS HAMPDEN / HAMPSHIRE: Belchertown - Pauline C. (Rule) Johnson, 83, of Daniel Square passed away on February 13, 2011 in Cooley Dickinson Hospital. Pauline held many positions for the town of Belchertown, including in the assessor s office, service on the Select Board, administrative secretary to the selectman, town accountant, tax collector, board of registrars, notary public, numerous school building committees and town clerk. She also served as an assessor in the Town of Ludlow. Pauline was also a member of Amherst Rotary and taught assessor courses for the MAAO at the University of Massachusetts and Holyoke Comm. College. PLYMOUTH COUNTY: Lane Partridge, formerly Director of Assessing in Hingham, has moved westward becoming the Director of Assessing in Concord. Darleen Sullivan, Assistant Assessor in Hanover, has taken over as Treasurer/Collector for Hanover. While we will miss Lane and Darleen from the County Executive Board and at our county rounds, we wish them all the best! Plymouth County held its first county round at Kingston Town Hall in March. The guest speaker was Jayne Magowan, realtor and owner of Abigail Adams Century-21, in Norwell. She discussed everything from short sales to shadow inventory to market value of improvements and their return to the seller, and the impact banks are having on the market. The group assembled was enthusiastic in their response to Jayne s presentation. Ellen Blanchard is back measuring houses 8 weeks postknee-replacement-surgery. She says it is still fun! Joanne Cote just received her MAA designation. Joanne started working in the Middleborough Assessors Office in 1999. Since that time she has moved up from clerk to Junior Clerk to Senior Clerk/Office Manager. Joanne completed the MAAO Course 200 in 2003 and then from August of 2008 through asset to the office and through her persistence of trying to streamline the office procedures we have been able to do more work in-house with fewer employees. Thanks to her we have booklets on line and in the office for the public covering everything from Proposition 2 ½, exemptions, motor vehicle excise to how to navigate our website and everything in between. Our website also contains maps, plans, monthly sales, forms and documents plus a listing each year of comparable sales by style so the public can look up similar style homes to see what they have sold for. By having this information available we have cut our real estate abatements to fewer than 100 for fiscal 2011 which represent approximately 1% of our total parcel count. Joanne has been an invaluable employee and my hope is she will remain here to continue to gain the experience and knowledge and one day be able to oversee the entire operations of an assessing office. By Barbara Erickson BERKSHIRE COUNTY: The Berkshire County Assessors Association held its annual fall meeting at the Cork n Hearth in Lee with Guest Speaker Dick Finnegan of the Plymouth Assessors office. The newly elected board members are Mike Britton, President, Tammy Blackwell, Vice President, Jackie Bitso, Secretary/Treasurer, and Executive Board: Paula King, Pittsfield, Dusty Haas, Pittsfield, Christopher Lamarre, Gt. Barrington, Karen Tonelli, Hinsdale, Elizabeth Will, Becket & Dayton Delorme, Lee. Christopher Lamarre, formerly the North Adams Assessors office, is the new Principal Assessor in Great Barrington. Ross Vivori is the new assessor in North Adams. Kelly Baumert is the new Assessor s Clerk in Lanesborough. Dusty Haas is the new assessor Pittsfield. Sue Donnelley retired last June in Becket and W. David Zagorski replaced her. We welcome Jill Hughes as the new assessor s clerk in Egremont & West Stockbridge. Ellen Hutchinson, Counselor at Law, presented an ATB Workshop on April 5 th in Dalton and F. Sydney Smithers IV, attorney with Cain Hibbard & Myers, will be our Spring Meeting guest speaker on building lots and land use issues. On a sad note, Lee Assessor Billy Derrick passed away April 12 th. Billy had been an Assessor since 1970 and was very active with the County Association. He will be sorely missed. ESSEX COUNTY: The Three Stooges Of Lynn!! This true to life picture was presented to Mike Fisher (on the right) as a gift for his 50 th from several members in Essex County. Just imagine the office in Lynn with the three of them!! Mike was going to hang the picture so everyone that goes to their office will see it.mls listings in your community without the MLS cost!! 4 MAAO NEWSLetter May 2011

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MAAO AWARDS NOMINATIONS It is the time of the year for all to think about who should be nominated in recognition for all they do for the Assessing profession. In these turbulent times, it would be very rewarding for anyone to be nominated to receive one of these awards. The Awards recipients will be announced at the Annual Meeting at the Summer Conference. It is a pleasure to chair the Awards Committee and I look forward to reviewing your Nominations for these Awards. Nomination forms are available at the MAAO web site. All Nominations must submitted by June 10, 2011. 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 through execdir@maao.org or to PO Box 70, Shrewsbury, MA 01545 I would like to nominate of Name of person Community for the Annual Wilson Award, which will be presented June 21 at the 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 to the goals that the Association espouses. This year s selection will be recognized at the Annual Meeting of the MAAO. 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 Past Presidents Award c/o Molly Reed through execdir@maao.org or to PO Box 70, Shrewsbury, MA 01545 I would like to nominate of Name of person Community for the Annual Past President s Award, to be presented June 21 at the Annual Meeting of this Association. The reasons for this nomination are attached. SIGNED COMMUNITY 6 MAAO NEWSLetter May 2011

MENDOLA & ASSOCIATES, LLC Certified Public Accountants Property Tax Consultants Serving only governmental entities since 1994. S PECI ALIZING IN BUSINE S S PE RSONAL PROPE RTY AUDITI NG Our staff s experience as assessor s office employees, appraisers and accountants, our knowledge and understanding of applicable laws, along with our commitment to quality, ensures that your taxpayers receive the highest level of professional service. Properly appraised and equalized property values assure the citizens of your jurisdiction that the tax burden is evenly distributed in a fair and equitable manner, as set forth by the laws of the State. Our staff has audited thousands of businesses and their audit results have been superior, with findings of additional discovery in four out of every five audits on average. Entering our third year of service to jurisdictions in Massachusetts, we have returned over $200 million in previously unreported property to our clients. PROFESSIONAL SERVICES Auditing Consultation Discovery Staff Training Appeal Assistance Arbitration Taxpayer Seminars Contact us toll free at (877) 311-2209 dan.crumley@mendolacpa.com REAL ESTATE RESEARCH CONSULTANTS, INC. R E V A L U A T I O N A P P R A I S A L S P E C I A L I S T S F O R O V E R 2 0 Y E A R S 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 01845 Tel.: (978) 681-1991 E-mail: brian@rrcpp.com Fax: (978) 681-1995 May 2011 MAAO NEWSLetter 7

MLS LISTINGS IN YOUR COMMUNITY WITHOUT THE MLS COST!! Ginny N. Thompson, MAA, Principal Assessor, Manchester I have heard from people about the cost of getting MLS listings in their communities, or should I say, not getting them. They charge you for their service and then only give you sold properties and not properties that are currently on the market. There is a way to get MLS listings and sales without paying anything. There is a website called Startpoint, www.startpoint.com, that you can get free MLS listings in your community. I signed up for it 5 or 6 years ago and get e-mails daily notifying me of any new listing, price changes, sales, etc. I have not paid a cent for it. I feel it is a very useful tool for Assessors to keep up with what is on the market in their community and know what price they started at and how many times they lowered the price. Also, how long has it been on the market? With this website you can get single family listings, multifamily listings, commercial listings, condo listings, rentals, land listings and business opportunities (if you want those). It is set up like you are a buyer and you are looking for properties so there are many ways to set it up. For example price ranges, bedrooms, etc. I hope this is something you all can use and it becomes a useful tool for you and your office staff. I have to give credit were credit is due. Tina Zelano, Director of Assessing in Hamilton, is the Assessor who told me about this site that she had been using. It is a good way to verify your data and know what is going on with your prices in your community. When my Assistant finds a discrepancy between our data and one of the listings we put the field card in a folder for an inspection to verify the information. We will also use the pictures from there if they are better than the one we have or if we don t have one for that property yet. 8 MAAO NEWSLetter May 2011

MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS (MAAO) SCHOLARSHIP ELIGIBILITY CRITERIA: The applicant must be a member in good standing of the MAAO. The applicant must be recertifying or pursuing a designation from the M.A.A.O. or I.A.A.O. (Preference will be given to those individuals in pursuit of their designation). The scholarship must be used solely for an MAAO or IAAO educational course that will lead to the designation or recertification. SCHOLARSHIP REQUIREMENTS: Scholarships are to be used by the end of the following fiscal year. In the event that a scholarship is not used within this timeframe due to a personal emergency, the cancellation of a course, or other extenuating circumstance, the recipient may request a one-year extension in writing. No extensions beyond one year will be granted by the Scholarship Committee. The scholarship is limited to one course per person per year. A maximum of $500 will be granted in any given year. THE SELECTION PROCESS: The application must be filled out in its entirety and returned to the Scholarship Committee. The deadline for returning applications is June 1. The selection of the recipient(s) will be made by the Scholarship Committee and awarded at the MAAO Annual meeting. The Scholarship Committee should avoid any conflicts of interest in regard to the selection process. More specifically, any member serving on the Scholarship Committee must abstain from voting on an applicant from his/her office. May 2011 MAAO NEWSLetter 9

MAAO SCHOLARSHIP APPLICATION FILL OUT COMPLETELY (ATTACH ADDITIONAL INFORMATION SHEET(S), IF NECESSARY) NAME: POSITION / TITLE: HOME ADDRESS & TELEPHONE: WORK ADDRESS & TELEPHONE: EMAIL ADDRESS: LIST CURRENT JURISDICTION & OTHER COMMUNITIES YOU ARE AFFILIATED WITH: If you do not have a designation please check course(s) you have successfully completed: DOR Course 101 MAAO Course 200 MAAO Course 1 MAAO Course 2 MAAO Course 3 MAAO Course 4 MAAO Course 5 Other LIST DESIGNATION(S) HELD: Number: DESIGNATION YOU ARE WORKING TOWARD: STATE YOUR PROFESSIONAL CAREER GOALS AND REASON FOR APPLYING IN A BRIEF ESSAY. (Please attach essay on a separate sheet) YOUR DEPARTMENTS EDUCATION BUDGET LINE ITEM IS $ PLEASE RETURN THE APPLICATION WITH ANY ADDITIONAL INFORMATION BY JUNE 1 MAIL TO: MAAO Scholarship Committee P.O. Box 70 Shrewsbury, MA OR EMAIL TO: execdir@maao.org Signature: Date: 10 MAAO NEWSLetter May 2011

Community Software Consortium COMMUNITY S OFTWARE CONSORTIUM Massachusetts Communities Owning & Developing Software Solutions 70 communities organized under MGL 40 4A Interlocal Agreement Control: CSC members control design of software solutions & their own technological future. Support: CSC members receive responsive & timely support - unlimited on-site as well as remote. Cost: CSC members participate in joint purchasing and have outright ownership of procured applications. APPLICATION SPECIFICATIONS Oracle/Windows-based CAMA designed by CSC MS Access-based Real, Personal, MV Collection MS Access-based Personal Property Valuation Internet-based Public Access and Sales Analysis Future projects as decided by members May 2011 NEW THIS YEAR Personal Property 1.0 ~ Marshall & Swift-based Internet public access & sales query Tax Collection and Administration Joint Web hosting shared data and individual municipal assessing sites FOR MORE INFORMATION Call or visit us on our Web site: 781-942-9025 / www.csc-ma.us Community Software Consortium c/o David Billard, Chief Appraiser, Town Hall 16 Lowell Street, Reading, MA 01867 MAAO NEWSLetter 11

DIVIDING THE ASSESSMENT Richard Bowen, Esquire From time to time, Assessors face the dilemma of the taxpayer who professes to have no problem with the overall assessment, but is adamant that either the land or building component of the overall assessment is wrong. The Appellate Tax Board ( ATB ) report in Lareau v. Board of Assessors of the Town of Norwell, ATB No. F303162 (October 8, 2010) provides a convenient refresher for those dealing with this re-occurring scenario. In Lareau, the Norwell Assessors valued the land and building components of the taxpayers property at $738,200 and $471,200, respectively. At the ATB trial, the taxpayers argued that their property was overvalued because the Assessors had placed too high a value on the land portion of the assessment. The ATB rejected the distinction offered by the taxpayers, and focused on the question of whether the overall assessment was proper. The ATB held: A taxpayer, however, does not conclusively establish a right to abatement merely by showing that his land is overvalued. The tax on a parcel of land and the building thereon is one tax... although for statistical purposes they may be valued separately. Assessors of Brookline v. Prudential Insurance Co., 310 Mass. 300, 317 (1941). In abatement proceedings, the question is whether the assessment for the parcel of real estate, including both the land and the structures thereon, is excessive. The component parts, on which that single assessment is laid, are each open to inquiry and revision by the appellate tribunal in reaching the conclusion whether that single assessment is excessive. Massachusetts General Hospital v. Belmont, 238 Mass. 396, 403 (1921). See also Duquette v. Hinsdale, Mass. ATB Findings of Fact and Reports 2008-1494, 1502-03 (citing Guernsey v. Assessors of Williamstown, Mass. ATB Findings of Fact and Reports 2006-158, 168; Buckley v. Assessors of Duxbury, Mass. ATB Findings of Fact and Reports 1990-110, 119; Jernegan v. Assessors of Duxbury, Mass. ATB Findings of Fact and Reports 1990-39, 48-9; Everhart v. Assessors of Dalton, Mass. ATB Findings of Fact and Reports 1985-49, 54). Id. at pp. 2010-888 through 889. The ATB decided in favor of the Assessors because the taxpayers did not prove that the overall assessment was high, and because the Assessors produced evidence that the total valuation was justified. When faced with a taxpayer who insists that one valuation component is imbalanced or excessive, be prepared to defend your overall valuation. Also be prepared to defend your allocation between land and buildings if you can. But remember, the true moral of the story is that the constituent parts of the assessment are but one factor. At trial it matters less how you allocate value between land and buildings than whether you can prove that the overall valuation is correct! Rich Bowen has tried cases before the Appellate Tax Board defending over one hundred municipalities for more than two decades. He can be reached at Rich@bbmatlaw.com and 781-733-7178. In appeals before this Board, a taxpayer may present persuasive evidence of overvaluation either by exposing flaws or errors in the assessors method of valuation, or by introducing affirmative evidence of value which undermines the assessors valuation. General Electric Co., 393 Mass. at 600 (quoting Donlon v. Assessors of Holliston, 389 Mass. 848, 855 (1983)). In the present appeal, the appellants focused primarily on perceived errors in the assessors separate valuation of the land component associated with the subject property. 12 NOTICE OF ETHICS COMMITTEE ACTION Under Section IX of the Policies and Procedures of the MAAO Ethics Committee certain actions are to be published in the newsletter. One of the options under Section IX, Para: A2 as described in the Policies and Procedures is as follows: (2) Suspend The respondent shall be denied the right to vote, serve on any M.A.A.O. committees, participate as an instructor or speaker in any M.A.A.O. programs, or publicly represent M.A.A.O. in any manner for a period of not more than one year. The respondent will retain all other rights and privileges of membership during this time. It should be known that The MAAO Ethics Committee, at their meeting on March 30, 2011, voted to take disciplinary action under Section IX: A2 to Suspend, Steven W. McCarthy of West Bridgewater for one year. MAAO NEWSLetter May 2011

NEW WEBSITE NAVIGATION BEFORE AND AFTER Recently there has been some concern expressed about the access to information on our web site by the general public. Because of that concern we have limited access to some of the information to members only. There are several items where it is necessary to log in to the site in order to access that information. Instructions for the log-in process are available at the link on the home page. The items that are only available to members are: The Newsletter, Individual Directory, Organization Directory, My Information, and My Events. Below are screen shots of the site before log-in and after. Those items that are only available to members are highlighted. Last month s issue of the Newsletter explained in detail the process of searching for information about Individuals and Organizations. Future issues will delve into other items available and the processes necessary to search those items. If there are questions or issues you have about using the website please feel free to contact us at adminasst@maao.org or execdir@maao.org. BEFORE LOGIN AFTER LOGIN Individual Directory Organization Directory My Information My Events Newsletter The 2010 Appellate Tax Board Update A review and analysis of key 2009 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 01144-1002 PHONE: (413) 733-3111 FAX: (413) 734-3910 E-MAIL: DMARTEL@DWPM.COM (No need to reply if you re already on the mailing list.) May 2011 MAAO NEWSLetter 13

MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS, INC. Affiliated with the International Association of Assessing Officers Established 1890 Incorporated 1980 Tax ID. #04-2709997 TO: THE MEMBERS OF THE MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS This year is the fifty-fifth annual Assessors School held by the M.A.A.O. in conjunction with the Department of Revenue, at the University of Massachusetts Campus Center, Amherst, during the week of August 7-12, 2010. This year we will be offering seven courses that, we feel, will benefit each student and the community that he or she represents. Pre-registration is mandatory, as classroom space must be reserved and materials ordered. Registrations MUST be returned by July 22, 2011 to avoid a late fee. Again this year we are including a lunch package in the registration fee. We will have a catered lunch available to all registrants in the auditorium of the Campus Center between 12:00 Noon and 1:00 P.M. The cost is built into the registration so you won t have to save a receipt for your accountant in order to receive reimbursement. The registration fees for this year s school are: Course 101 - $340 member, $370 non-member; MAAO Course 200 - $440 member, $470 non-member; MAAO Course 1,2 3, & 5- $440 member, $470 non-member; Specialty Course - $520 member, $560 non-member. This year, again, we are offering daily registration for the specialty course. If you wish to attend on a daily basis only, details are listed on the registration form. ANY REGISTRANT NOT ON OUR ASSOCIATION DUES PAID LIST, SHALL PAY NON-MEMBERS FEES. ANY NON-MEMBER PAYING MEMBERS FEES SHALL BE CHARGED AN ADDITIONAL $30. NEW ASSESSORS SHOULD BE SURE THAT NOTIFICATION OF THEIR APPOINTMENT OR ELECTION HAS BEEN SENT TO P. O. BOX 70, SHREWSBURY, MA OR CHANGES CAN BE SENT TO adminasst@maao.org Also included in the registration fee is admission to the Wednesday evening BBQ on the patio. There will be food, beverages and relaxation. Be ready to join us for bocce!! Your ID Badge is your admission. Check out the Bocce Page at the end of this packet!! As stated above, pre-registration is required for the school AND for the hotel rooms at the Campus Center. We have a limited number of rooms reserved for your use and have scheduled all the week s events at the Campus Center. BE SURE TO STIPULATE THAT YOU ARE WITH THE ASSESSOR S ASSOCIATION WHEN MAKING ROOM RESERVATIONS. It is suggested that you fill out the enclosed forms and return them promptly, but no later than the dates specified. DO NOT send payment for your rooms with the registration form. Keep in mind that rooms will be held only until 6:00 P.M. on Sunday. If you expect to arrive later than that time, you must contact the Campus Center and make arrangements for your room to be held. All the necessary forms are included in the full program at, http://www.maao.org/ content/umass%202011%20program.pdf and we look forward to seeing you at the school. Please Note: THERE WILL BE NO REGISTRATION ON SUNDAY THIS YEAR. Registration will take place on Monday morning only, August 8th, 8:00 a.m. to 9:00 a.m. 1 st floor registration desk. Please try to be there early in order for us to begin the welcoming session on time. 14 MAAO NEWSLetter May 2011

REGISTRATION FEES MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS 56th ANNUAL SCHOOL Campus Center University of Massachusetts August 8th -12th, 2011 The full program and hard copy of the registration forms can be found at the following link: http://www.maao.org/content/umass%202011%20program.pdf On-Line registration is available at the following link: https://regstg.com/registration/registration. aspx?rid=1b3735be-d705-493d-8b68-4ed687668651 Below is the fee schedule for this year. CANCELLATION/REFUND POLICY NON- Conferees canceling by August 4th, 2011 MEMBER MEMBER will receive a full refund of their registration Registration for Course 101........... $340.00...... $370.00 fee minus a $35.00 cancellation processing fee. Registration for MAAO Course 200..... $440.00...... $470.00 All cancellations must be in writing. Registration for MAAO Course 1....... $440.00...... $470.00 ABSOLUTELY no refunds will be issued for cancellations Registration for MAAO Course 2....... $440.00...... $470.00 received after August 4th, 2011 Registration for MAAO Course 3....... $440.00...... $470.00 Registration for MAAO Course 5....... $440.00...... $470.00 Registration for Specialty Course....... $520.00...... $560.00 Specialty, Monday (includes lunch)..... $150.00...... $175.00 Specialty, Tuesday (includes lunch)..... $150.00...... $175.00 Specialty, Wed. & Thur. IAAO......... $460.00...... $500.00 Specialty, Friday (no lunch)........... $75.00....... $100.00 LATE REGISTRATION POLICY Registration forms received by Conference Services after July 22, 2011 will be assessed a $35.00 late fee. Conferees registering on-site will also be charged a late registration fee. Any check returned by the bank for insufficient funds NOTE: Non-Members who pre-register as members will be charged an additional $30.00 registration fee payable at on-site registration. TO AVOID THIS LATE CHARGE, FAX YOUR REGISTRATION BEFORE JULY 22nd STATING YOUR METHOD OF PAYMENT TO: 413-545-0050 Please make check payable to University Conference Services and return by July 22nd, 2011 to: University Conference Services CS 12-16 918 Campus Center, University of Massachusetts 1 Campus Center Way, Amherst MA 01003-9243 or fax to 413-577-8130 For Hotel Reservations in the Murray D. Lincoln Campus Center, please fill out and mail/fax the hotel form included in the packet directly to the Hotel reservation office: FAX 413-545-1210 May 2011 MAAO NEWSLetter 15

16 MAAO NEWSLetter May 2011 MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS 2010 COMMITTEE APPOINTMENTS Legislative Committee Ron Keohan, Saugus, Chair Priscilla Hogan, Milford Rob Alford, Easton James Judge, Kingston Laura McCarthy, Chicopee John Coderre, Deerfield Linda Swadel, Westborough Barbara Miller, Montague Trisha Favulli, Falmouth Richard Allen, Springfield Elizabeth Bates, Marshfield R. Lane Partridge (ex-officio), Concord Education Committee Pam Davis MAA, Everett, Chair Linda Swadel MAA, Westborough, Ron Keohan, MAA, Saugus Skip Moynihan, MAA, Wilmington Karen Rassias, MAA, West Newbury Hannelore Simonds, MAA, Foxboro Richard Simmons, MAA, Belmont John Neas, MAA, RMA, Norfolk Anthony Trodella, MRA, Marlborough Linda Clifford, MAA, Holliston, Secretary Ellen Blanchard, MAA, Carver Lisa Berg, MAA, Dudley Rena Swezey, MAA, Groton Chris Keefe, West Springfield R. Lane Partridge, MAA Concord Eric Josephson, MAA, Weston Policy Review Committee Peter Caron, Lynn, Chair Edward Childs, Sandwich Eric Josephson, Weston Virginia Thompson, Manchester R. Lane Partridge, Concord Professional Admissions Committee Bruce A. Symmes, Chair, Past Pres. Thomas Hogan, Ayer Pam Davis, Everett Kenneth A. Stein, Chelsea Members Committee Hannelore Simonds, Foxboro, Chairman, Conference Assistance Committee Scott Fahle, Dennis Everett L. Martin, Cheshire,Co-Chair, Patrick Harring, Winthrop 413-743-9154 Diane Lanney, Gardner Virginia Thompson, Manchester, Co- Skip Moynihan, Wilmington Chair Yano Tine, North Reading NRAAO Representative Virginia Thompson, Manchester IAAO Representative Gus Martin, Cheshire Historical Committee Marion Fantucchio, Quincy, Chair Appellate Tax Board Committee Richard Allen, Springfield, Chair Barry Cooperstein, Taunton Elizabeth Dromey, Newton Susan Lemay, Lowell David Martel, Esq. James Sullivan, Plymouth Ethics Committee Arthur Holmes, Southborough, Chair Albert E. Mercier, Fall River Bruce A. Symmes, Past Pres. Phillip J. Waterman, Chelsea Yano Tine, Wakefield Ed Childs, Sandwich Nominating Committee Molly Reed, Natick Chair Eric Josephson, Weston Skip Moynihan, Wilmington Jim Shaughnessy, Newton Christopher Keefe, West Springfield Technology Committee William Chenard, Natick, Chair Gail Fitzback, Eastham, Vice-Chair Web site address: http:www. maao.org Bylaw Committee Michael Flynn, Newton, Chair James Shaughnessy, Newton James Sullivan, Plymouth Paul Sullivan, Brockton Francis Golden, Watertown Farmland Valuation Committee Everett L. Martin, Cheshire, Cmr. 413-743-9154 Cynthia A. Long, Hanson Linda Swadel, Westborough Telecom Committee Linda Swadel, Westboro, Chair Ed Childs, Sandwich Richard Scanlon, Billerica Gary McCabe, Brookline Pam Davis, Everett Laura McCarthy, Chicopee Past Presidents Committee Arthur Holmes, Southborough, Chair MAAO NEWSLETTER MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS, INC. P.O. Box 70, Shrewsbury, MA 01545 ADDRESS SERVICE REQUESTED Non-Profit Org. US Postage PAID Framingham, MA Permit 179