Property Tax Alert: Massachusetts

January 2006

The Massachusetts local property tax assessment of a parcel of commercial real estate was upheld based on the taxpayer's failure to timely respond to the assessors' valid request for income and expense information, otherwise known as a 38D request. The 38D request and cover letter were not ambiguous, and the taxpayer's arguments in support of any alleged ambiguities were essentially without merit. To the extent any ambiguities may have existed, they were at most inconsequential and did not invalidate the 38D request. Furthermore, the requested information was reasonably required by the assessors to determine the actual fair cash value of the subject property for the fiscal year at issue, and the taxpayer's failure to respond to the 38D request was not due to reasons beyond its control.

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