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In a letter to Abigail Adams, written just after the Continental Congress had voted for independence (which it did on July 2nd), John Adams wrote:

“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.”

As we celebrate 250 years of independence and, we wish you and yours a Happy and Safe 4th of July!

Matt will be out of the Office from Wednesday, July 1, 2026 through Tuesday, July 7, 2026 and will have very limited access to email during this time.

Matt is proud to announce that Volume 50, Number 1 of the Massachusetts Appellate Tax Board Reporter, published by LexisNexis is now available. Matt currently serves as the Editor of the publication which includes Findings and Opinions of the Massachusetts Appellate Tax Board (ATB), an administrative body that hears appeals of denials of Abatement Applications filed with the Massachusetts Department of Revenue and Boards of Assessors of municipalities across the Commonwealth. The ATB also has jurisdiction to consider appeals of denials of municipal water user fees Abatement Applications.

In 1958, President Dwight D. Eisenhower established Law Day as a day of national dedication to the principles of government under law. In 1961 Congress designated May 1st as the official day on which to celebrate Law Day. Each year the American Bar Association establishes a Law Day Theme that will be taught, discussed and celebrated in Law Day celebrations across the country. The 2026 Law Day theme is “The Rule of Law and the American Dream.” The rule of law—the idea that no person is above the law—is what ensures the rights of the people to live their lives as freely as possible and to pursue their dreams. It is sometimes amazing that such a simple concept – that no person is above the law – should require such a complex network of laws to enforce and should be the subject of so much interpretation.

We encourage you to take a moment today and consider how this simple concept allows you to live your life as freely as possible and pursue your dreams. And we encourage you to celebrate this idea – that no person is above the law – not only today, but throughout the entire year.

Happy Law Day to All!

Matt will be out of off the Office from Wednesday, 4/8/2026 returning on Monday, 4/13/2026. He will have limited access to e-mail during that time.

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 27, 2025 and Friday, November 28, 2025.

On Tuesday, October 7, 2025, the Town of Carver approved a Payment in Lieu of Tax (PILOT) Agreement for the Cranberry Point 150 MW Battery Energy Storage System (BESS). Pursuant to the terms of the PILOT, the Town will receive over $1.6 Million a year for 20 years in annual payments. The annual payment represents approximately 4% of the of the Town’s current annual revenue. Matt was the primary draftsman of the PILOT Agreement and served as the Town’s primary negotiator with developer of the BESS, Cranberry Point Storage, LLC, who was represented by Atty. Olga Goldberg of Pierce Atwood, LLP.

Matt would like to thank Ellen Blanchard, Chairperson of the Carver Board of Assessors, and former Carver Town Assessor Joe Roche for their participation and expertise which were essential to the successful negotiations. Matt would also like to thank the Carver Board of Assessors and the Carver Select Board for their support of the PILOT negotiations. Finally, Matt would like to thank Atty. Goldberg for her cooperation and collaboration in this matter.

On Wednesday, September 3, 2025, Matt presented an updated version of “Don’t Drop the Baton – Successfully Collection of Real Estate Tax is a Team Effort” to members of the Barnstable County Assessors Association. The updated version of the presentation which uses the analogy of a relay race to discuss the various roles Assessors, Tax Collectors, and Treasurers play in the assessment and collection of real estate taxes, was updated to include changes to Tax Title and Tax Possession Law resulting from the passage of Chapter 140 of the Acts of 2024. Some Treasurer/Collectors from Barnstable County also attended the presentation.

Matt would like to thank Barnstable County Assessors Association President Jon Nahas of Truro, Education Program Coordinator Tara Monroe of Yarmouth, and all the attendees for their hospitality and participation. Kathy Costello, the Executive Director of the Massachusetts Association of Assessing Officers also attended an offered greeting from the Association.

For a copy of the presentation please visit the Presentations Section of our website or follow the link: Don’t Drop the Baton 250903

Matt will be out of the office from July 28, 2025 through August 7, 2025 with very limited access to e-mail and very limited cellphone access. He plans on checking e-mails on Friday, August 1, 2025.

Another attorney will be covering for this period in case of emergencies.

Matt apologizes for any inconvenience this may cause.

Thanks.