Archive

Matt would like to thank Asst. Attorney General Kendra Kinscherf and John D. Finnegan, Esq. for joining him on Monday, March 11, 2024 to present the Massachusetts Continuing Legal Education Webinar “Tax Foreclosure in Massachusetts Following Tyler v. Hennepin County“. The Webinar drew over 70 registrants.

Matt recently successfully represented the City of Fall River, and the Towns of Carver, Dover, Duxbury, East Bridgewater, Marion, and Mattapoisett before the Massachusetts Appellate Tax Board regarding the denial of Applications for Abatements of Personal Property Tax filed by Eversource and its associated entities. Eversource had attacked the assessed values of personal property such as electric substations, transformers, and new gas lines, along with the methodology used by the municipalities to determine the assessed values. Eversource’s claims potentially impacted a total of approximately $210 Million of assessed value and approximately $3.5 Million in personal property taxes in these municipalities.

Matt would like to thank the MAAO 504 Committee and MAAO Leadership for the substantial efforts in attempting to negotiate a resolution of the matters statewide. When the negotiations subsequently broke down, Matt appeared at the ATB on behalf of the various municipalities and through Matt’s representation he was able to facilitate withdrawal of the claims by Eversource.

We’d like to thank all of our clients for giving us the opportunity to provide legal services to them during the past year, and for their cooperation and collaboration.

We’d also like to wish you and yours a very Happy Thanksgiving.

Our office will be closed on Thursday, November 23, 2023 and Friday, November 24, 2023.

Matt’s article, entitled “Chapter 268 0f the Acts of 2022 Brings Important Changes to the Chapterland Application Process” was published in the Fall 2023 issue of the MAAO Newsletter. Matt would like to thank R. Lane Partridge, MAAO President, Bill Mitchell, MAAO Secretary, and Kathy Costello, MAAO Executive Director, for the opportunity to submit to MAAO Newsletter.

The link for the Fall 2023 Issue of the MAAO Newsletter is: MAAO.Newsletter.Fall2023_Final.pdf (ymaws.com).

On Friday, September 22, 2023, Matt joined Provincetown DPW Director Jim Vincent, Provincetown Betterment Consultant John Goodrich, and Provincetown GIS Analyst Lynne Martin at Oakcrest Cove in Sandwich, MA to present on the use of Betterments to fund public sanitary sewer construction in Massachusetts at the Barnstable County Assessors Association Fall Meeting. During his portion of the presentation Matt discussed the role of Assessors in the Betterment Process, as well as the use of District Improvement Financing and Sewer Use Fees to fund sanitary sewer construction projects.

Matt would like to thank Barnstable County Assessors Association President Tara Monroe and Provincetown Assessor Scott Fahle for organizing the Meeting, and all the members who attended. MAAO President R. Lane Partridge and MAAO Executive Director Kathy Costello also attended.

For a copy of Matt’s presentation please follow the link – Betterments, DIFs & User Charges – Funding Public Infrastructure Projects 230922 or visit the “Resources” section of our website.

On Thursday, August 10, 2023, Matt presented an updated version of “The ABCs of TIFs, DIFs, TIEs & STAs” to Members of the Massachusetts Association of Assessing Officers attending the Specialty Seminars at their 2023 Annual School at UMass-Amherst.  During the presentation, Matt reviewed the basics of Tax Increment Finance Agreements, District Improvement Finance Agreements, Tax Increment Exemptions and Special Tax Assessments.  During the presentation Matt reviewed detailed examples of effect of a TIF Agreement and a TIE Agreement on Assessed Values.

Matt would like to thank all of the attendees for their participation during the presentation, and for their excellent questions. Special thanks as well to MAAO President R. Lane Partridge.  Special thanks also to Joanne Foley & Trish O’Kane, Co-Chairs of the MAAO Education Committee, and MAAO Executive Director, Kathleen Costello.

For a copy of the presentation please follow the link – The ABCs of TIFs, DIFs, TIEs & STAs 230807,  or visit the “Resources” section of our website.

As we normally do on the 4th of July, we’d like to quote the words of John Adams written in a letter to Abigail Adams, just after the Continental Congress had voted for independence (which it did on July 2nd):

“I am apt to believe that it will be celebrated, by succeeding Generations, as the great anniversary Festival. It ought to be commemorated, as the Day of Deliverance by solemn Acts of Devotion to God Almighty. It ought to be solemnized with Pomp and Parade, with Shews, Games, Sports, Guns, Bells, Bonfires and Illuminations from one End of this Continent to the other from this Time forward forever more.”

We wish you and yours a Happy and Safe 4th of July!

On Tuesday, June 20, 2023, Matt presented an updated version of “Abatements, ATB Appeals & Overlays” to members of the Massachusetts Association of Assessing Officers attending the 2023 MAAO Summer Conference in person at the 1620 Hotel & Conference Center in Plymouth, MA.  During the presentation, Matt reviewed the Abatement Process, and best practices that municipalities could implement to protect their Overlay Accounts. Matt also discussed the proposed amendments to the ATB Rules.

Matt would like to thank all of the attendees for their participation during the presentation, and for their excellent questions.  Special thanks to MAAO President Ellen Brideau.  Special thanks also to Joanne Foley, Trish O’Kane, Candace Cook and Molly Reed of the MAAO Education Committee, and MAAO Executive Co-Directors Mike Flynn and Kathy Costello.

For a copy of the presentation please follow the link – Abatements, ATB Appeals and Overlays 230620 or visit the “Resources” section of our website.

Our Office will be closed on Monday, May 29, 2023 in observance of Memorial Day. Please take a moment this weekend to remember and honor the sacrifice of those who gave their life in defense of our country.

On Thursday, May 4, 2023, Matt presented “Solar PILOTs – Harnessing the Power of the Sun to Warm Your Municipal Budgets” to members of the Middlesex County Assessors Association attending the 2023 MCAA Spring Education Meeting at the MHA Conference Center in Burlington.  Matt reviewed the substantial amendments to Massachusetts General Laws Chapter 59, Section 5, Clause 45th contained in the Climate Act (Chapter 8 of the Acts of 2021). Matt then reviewed some best practices in drafting Solar PILOT Agreements under Clause 45th.

Matt would like to thank all of the attendees for their participation during the presentation, and for their excellent questions.  Special thanks as well to MCAA President Regan Flood.  Special thanks also to John Connolly and Kevin Rudden of the MCAA Executive Board for coordinating the Spring Education Meeting.

For a copy of the presentation please follow the link – Solar PILOTs – Harnessing the Power of the Sun to Warm Your Municipal Budgets 230504 or visit the “Resources” section of our website.