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New Bedford, MA 02740

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Matt Presents at MAAO 2022 Annual School at UMass-Amherst

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On Monday, August 1, 2022, Matt presented “What’s the Buzz? Blending Net Book Value with RCNLD in the Assessment of Class 504 Utilities” to Members of the Massachusetts Association of Assessing Officers attending the Specialty Seminars at their 2022 Annual School at UMass-Amherst.  During the presentation, Matt reviewed the basics of assessing personal property, the concepts of Net Book Value and Replacement Cost New Less Depreciation, the history of the DPU Carry Over Rate Principle, the effect of Chapter 164 of the Acts of 1997, the various relevant case law, the concepts of “Binding Precedent” and “Persuasive Precedent”, the decision of the Supreme Judicial Court that special circumstances now exist as a result of the DPU’s regulatory change, and  the DOR’s response. Matt then led the participants in a discussion regarding current conditions and possible responses.

Matt would like to thank all of the attendees for their participation during the presentation, and for their excellent questions. He’d also like to thank those who attended and participated in the impromptu “Let’s Chat With Matt” session.  Special thanks as well to MAAO President Ellen Brideau.  Special thanks also to Joanne Foley & Trish O’Kane, Co-Chairs of the MAAO Education Committee, and MAAO Executive Director, Mike Flynn.

For a copy of the presentation please follow the link – What’s the Buzz – Blending Net Book Value With RCNLD in the Assessment of Class 504 Utilities 220801 or visit the “Resources” section of our website.

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Happy 4th of July!

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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.”

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

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Matt Presents at 2022 MAAO Summer Conference

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On Wednesday, June 22, 2022, Matt presented “TIFs, TIEs, and Solar PILOTs – Getting Out of the Blocks Cleanly” to over 100 Members of the Massachusetts Association of Assessing Officers at their 2022 Summer Conference in Plymouth, MA.  During the presentation, Matt reviewed strategies and best practices to facilitate accurate implementation of Tax Increment Financing (TIF) Agreements, Tax Increment Exemption (TIE) Agreements, and Solar PILOTs.  Matt also reviewed specific examples of the exemptions during the 1st year of TIF & TIE Agreements.  at the end of the presentation Matt discussed the steps required for municipalities to negotiate Payment in Lieu of Tax (PILOT) Agreements under General Laws Chapter 59, Section 5, Clause 45th, as amended by the Climate Act.

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 outgoing MAAO President Missy Couture Rimbold, incoming MAAO President Ellen Brideau. Special thanks also to Joanne Foley & Trish O’Kane, Co-Chairs of the MAAO Education Committee, and MAAO Executive Director, Mike Flynn.

For a copy of the presentation please follow the link – TIFs, TIEs & Solar PILOTs- Getting Out of the Blocks Cleanly 220622-1 or visit the “Resources” section of our website.

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Post Climate Act Solar PILOT Agreements Approved

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Recently the Town of Mattapoisett Town Meeting approved the execution of two (2) new Solar PILOT Agreements (one for a rooftop Solar Facility and one for a ground mounted Solar Facility), and the Town of Plympton Town Meeting approved execution of two (2) new Solar PILOT Agreements for ground mounted Solar Facilities. We’d like to thank the Boards of Selectmen, Boards of Assessors, and Town Administrators in Mattapoisett and Plympton for the opportunity to provide legal services during the negotiation of these newly executed Solar PILOT Agreements. We’d also like to thank Kathy Costello, Mattapoisett Principal Assessor, and Wendy Jones, Plympton Assessor for their cooperation and collaboration during the negotiations.

The Plympton Solar PILOT Agreements were executed pursuant to new post Climate Act provisions of General Laws Chapter 59, Section 5, Clause 45th. The Mattapoisett Solar PILOT Agreements were executed pursuant to Mattapoisett’s Special Act regarding Solar PILOTs.

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Happy Holidays 2021

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While there have been bright sports of “normalcy” during the past year, it seems that once again we are all dealing with challenges as we try to gather with our family and friends.  In spite of the uneasiness, weariness, and concern we may all be feeling, we’d like to wish everyone a very Happy Holiday and hope you all have a Healthy & Prosperous New Year.

We’d like to thank our established clients for giving us the continued opportunity to provide legal services during this past year. We’d also like to thank our new clients for giving us the new opportunity to provide legal services.

Our office will be closed from Thursday, December 23, 2021 through Monday, January 3, 2022.

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Matt Presents at Bristol County Assessors Association Annual Meeting

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On Friday, December 11, 2021, Matt presented “A Holiday Bagful of Goodies – A Year End Topical Review” to members of the Bristol County Assessors Association at their Annual Meeting held Whites of Westport. During the presentation, Matt reviewed the changes to Massachusetts General Laws Chapter 59, Section 5, Clause Forty-Fifth that will become effective on January 1, 2022. Matt also provided an update on the ongoing Eversource ATB Matters and Eversource’s ongoing challenges regarding the assessment of its Class 504 personal property. Finally, Matt discussed the recent decision of the Land Court in Holyoke v. Tosado, 20 TL 000040 and strategies Assessors Offices can implement to protect the validity of Tax Takings.

Matt would like to thank all of the attendees for their hospitality. Special thanks as well to BCAA President Lydia Cordeiro, the BCAA Officers, and the BCAA Executive Board.

For a copy of “A Holiday Bagful of Goodies – A Year End Topical Review” please visit the “Resources” section of our website.

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Happy Thanksgiving 2021!

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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, collaboration and understanding, as we all continue to learn to navigate these challenging times.

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

Our office will be closed on Thursday, November 25, 2021 and Friday, November 26, 2021.

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Veterans Day 2021

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Our Office will be closed today in observance of Veterans Day. Although Veterans Day was originally conceived as an opportunity to remember the Armistice that ended World War I at the 11th hour of the 11th day of the 11th month, it has become an opportunity to remember and honor the sacrifice of all Veterans who have served our country. We honor their patriotism, love of country and willingness to serve and sacrifice for the common good.

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Matt Presents at 2021 MAAO Fall Conference

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On Wednesday, September 23, 2021,  Matt presented “Assessing Affordable Housing Properties”  to members of the Massachusetts Association of Assessing Officers at the 2021 MAAO Fall Conference held at the Southbridge Hotel & Conference Center.   During the presentation, Matt reviewed the challenges that Assessors face in assessing properties that are subject to affordable housing restrictions or that have been developed with affordable housing financing. Matt also offered some suggestions and strategies to assist Assessors understand the “unique status” of these properties, and more accurately analyze their fair cash value for assessment purposes.

Following the presentation, Matt and Mattapoisett Assessors Kathleen Costello led the attendees through an open forum discussion of various assessing issues entitled “Let’s Chat”.

Matt would like to thank all of the attendees who participated in person or virtually, and for their excellent questions. Special thanks as well to MAAO President Melissa Couture Rimbold, Education Committee Chair, Ellen Brideau, and Executive Director, Mike Flynn.

For a copy of  “Assessing Affordable Housing Properties” please visit the “Resources” section of our website.

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Labor Day 2021

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Monday, September 6, 2021 is Labor Day.  As you know, Labor Day is an opportunity for us to honor the social and economic achievements of the American workforce. Labor Day became a federal holiday in 1894 when President Grover Cleveland signed a law making the first Monday of September a national holiday. In observance of Labor Day, our office will be closed and will reopen on Tuesday, September 7, 2021.

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