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<title>Assessing Topics</title>
<link>https://maao.org/forums/topics.aspx?forum=246147</link>
<description><![CDATA[This Forum has been set-up to discuss, share and assist each other deal with the issues we are all facing.]]></description>
<lastBuildDate>Fri, 5 Jun 2026 04:36:53 GMT</lastBuildDate>
<pubDate>Thu, 14 May 2026 19:43:25 GMT</pubDate>
<copyright>Copyright &#xA9; 2026 Massachusetts Association of Assessing Officers</copyright>
<atom:link href="https://maao.org/forums/forum_rss.asp?id=246147" rel="self" type="application/rss+xml"></atom:link>
<item>
<title>Mobil home/pre-fab as an ADU</title>
<link>https://maao.org/forums/posts.aspx?topic=1854038</link>
<guid>https://maao.org/forums/posts.aspx?topic=1854038</guid>
<description><![CDATA[Someone recently had this mobile home/pre-fab structure dropped off on their property.  (I’m not sure what to call the thing.)  It is allegedly on wheels.  I say allegedly because the owners put a base around the bottom of the structure so you cannot see what is actually underneath it. The building/structure has a propane gas line running to it for heat.  The owners built an attached deck on it.  No building permits were issued, other than the gas and electrical permits.

I am thinking that this should be assessed just like an ADU as real estate.  We do have a couple of old trailer homes that have been assessed as real estate for decades.  I have a feeling that the owner is going to argue that since it’s on wheels it should not be taxed.  What about taxing it as personal property?  

Does anyone else have these types of structures in their town?  I’m not looking for information on trailer or mobile home parks, but individual structures.  The thing is nicer than a lot of houses in town.  Probably cost more too.

Thanks for any information anyone can provide!
]]></description>
<pubDate>Thu, 14 May 2026 20:43:25 GMT</pubDate>
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<item>
<title>I &amp; E fine question</title>
<link>https://maao.org/forums/posts.aspx?topic=1848948</link>
<guid>https://maao.org/forums/posts.aspx?topic=1848948</guid>
<description><![CDATA[Hello, 
FY 2026 is the first year we've fined people for not returning their forms, but we're coming up with an accounting question..
How do other communities post/commit this?  We initially committed it like a water/sewer lien because we had the exact amount.  Our accounting department doesn't think that's the right way to go.

Any clarity would be greatly appreciated!
Jodie
Assistant Assessor- Abington]]></description>
<pubDate>Mon, 23 Mar 2026 15:23:34 GMT</pubDate>
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<item>
<title>apportionment/split</title>
<link>https://maao.org/forums/posts.aspx?topic=1796601</link>
<guid>https://maao.org/forums/posts.aspx?topic=1796601</guid>
<description><![CDATA[Good morning,

History: A building was permitted as new construction in 2023 for a 104. Upon receiving the CO it was sold as condos. The office did not receive the deed for the sale of the first unit in 2023.  When the second unit was sold, early 2024, the folks here did a full transfer not realizing it was now a condo. I first became aware of the matter  after the preliminary bills went out but during a software conversion.   I now have access to the software and can address this. 


Issue:  I have been advised that to correct the matter, I need to do an apportionment of the preliminary billing and then do a spilt. I have also been told the matter will clear itself by only doing a split for the actual billing. Which is it or do both work at this point?
This is new for me. Any advice, reading, resources would be greatly appreciated. 

Thank you. Kelli]]></description>
<pubDate>Mon, 7 Oct 2024 14:31:31 GMT</pubDate>
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<item>
<title>Upgrade to AP5 - server vs cloud-based storage</title>
<link>https://maao.org/forums/posts.aspx?topic=1774600</link>
<guid>https://maao.org/forums/posts.aspx?topic=1774600</guid>
<description><![CDATA[Our office is scheduled to upgrade AssessPro to AP5 next fiscal year.  We have been told that our current server will not meet the requirements for AP5.   I am looking for any new server requirements that were given to anyone that upgraded to the newer version.  Additionally, Catalis (formerly Patriot Properties) has informed us that they offer both Cloud Hosting and full application Streaming options as a replacement to purchasing a new server. 

Has anyone upgraded to AP5 and forgone a server in favor of cloud-based storage only?  I am extremely leery of not having the maximum back up of our data. 

Thank you for any advice you can provide!]]></description>
<pubDate>Mon, 1 Apr 2024 18:26:05 GMT</pubDate>
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<item>
<title>Municipal Empowerment Act</title>
<link>https://maao.org/forums/posts.aspx?topic=1766067</link>
<guid>https://maao.org/forums/posts.aspx?topic=1766067</guid>
<description><![CDATA[From the new Healey/Driscoll proposed Act. 

https://www.mass.gov/doc/municipal-empowerment-act-overview

"Allow the creation of Regional Boards of Assessors: The bill will allow municipalities to create Regional Boards of Assessors to help streamline duties and reduce significant staffing challenges cited by many local leaders.  " 

Thoughts? Do we foresee this as beneficial or do we predict it used as an excuse to spread us thinner and thinner without adequate compensation? Might we team up as assessors to form regional supergroups like the Travelling Wilburys? ]]></description>
<pubDate>Mon, 22 Jan 2024 18:12:27 GMT</pubDate>
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<item>
<title>Residential Apartment Inspections</title>
<link>https://maao.org/forums/posts.aspx?topic=1765318</link>
<guid>https://maao.org/forums/posts.aspx?topic=1765318</guid>
<description><![CDATA[I found this posting in the Massachusetts Association of REALTOR very interesting. We ask all landlords filing for abatements to get us into the property and threaten them with a denial fo failure to do so. With this, I think we may change our policy.

Q: Under what circumstances may a landlord access a leased property?
A: The balancing act between a tenant’s right to quiet enjoyment and a landlord’s right to entry can be a delicate one. Massachusetts General Laws Chapter 186, Section 15B(1)(a) specifically allows the landlord to enter the leased premises under the following circumstances:

1) In accordance with a court order;
2) To make repairs;
3) To show the premises to a prospective tenant or purchaser;
4) If the premises appear to have been abandoned by the tenant(s); or
5) To inspect the property for damage within the last 30 days of the tenancy.
In non-emergency situations, a landlord is required to provide a tenant with reasonable notice prior to accessing the property. The courts have generally found that 24-hours is considered reasonable notice. Recent updates to the State Sanitary Code, however, require landlords to provide 48 hours’ notice prior to accessing the property to effectuate compliance with the Code.

Access for non-Code-related purposes, such as real estate showings, should be addressed in a written rental agreement. This should include the required notice period (not less that 24 hours) and the method of notice (text, email, phone call, etc.). Both landlords and tenants should be respectful of the other’s schedule and aim to work together to find a convenient time for the landlord to access the premises. A flat-out refusal to allow access to the landlord may result in the landlord needing to seek judicial intervention.

Questions about the permissibility of landlord access in specific situations should be addressed with private legal counsel.

******************************************************************************

Written by: Justin Davidson, General Counsel; Catherine Taylor, Associate Counsel; Jonathan Schreiber, Legislative & Regulatory Counsel; and Kate Berard, Associate Counsel.

Services pr]]></description>
<pubDate>Tue, 16 Jan 2024 12:57:10 GMT</pubDate>
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<item>
<title>Eversource</title>
<link>https://maao.org/forums/posts.aspx?topic=1726212</link>
<guid>https://maao.org/forums/posts.aspx?topic=1726212</guid>
<description><![CDATA[Just curious if any cities or towns have received real estate or personal property abatement applications from Eversource if you have an LNG Facility or from their 504 Utility Properties NSTAR Electric and/or NSTAR Gas for Fiscal Year 2023.  ]]></description>
<pubDate>Tue, 14 Feb 2023 14:34:45 GMT</pubDate>
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<item>
<title>ATB Fast Food Rent</title>
<link>https://maao.org/forums/posts.aspx?topic=1727971</link>
<guid>https://maao.org/forums/posts.aspx?topic=1727971</guid>
<description><![CDATA[Does anyone recall the case where the ATB determined that a percentage of the gross sales of a fast food restaurant was a substitute for the rent between a franchisee and the franchisor?  I looked through the ATB findings on their website and I could not find the case in the posted decisions.

Thanks for any help,

Dan
]]></description>
<pubDate>Tue, 21 Feb 2023 16:51:00 GMT</pubDate>
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<item>
<title>How to value exempt to taxable municipal buildings</title>
<link>https://maao.org/forums/posts.aspx?topic=1722927</link>
<guid>https://maao.org/forums/posts.aspx?topic=1722927</guid>
<description><![CDATA[Hello:
The Town of Erving recently sold two municipal buildings via the RFP process and I am trying to figure out if I should just use the assess value for supplemental billing and how I should value them moving forward into the next fiscal year.  The first building is an old elementary school  build in 1930 that is going to be converted into 4 one bedroom apartments.  These apartments will be market rent.  The buyer paid $10,000 for a building currently valued at 662,600.  The second building is the old library building built in 1968 that sold for $5,000 and valued at 282,200.  The building is going to be converted to a single family 3 bedroom house - ranch style.  Any advice is appreciated.

Thanks!

Jacquelyn Boyden
Principal Assessor
Town of Erving]]></description>
<pubDate>Thu, 19 Jan 2023 19:48:32 GMT</pubDate>
</item>
<item>
<title>Preliminary Billings and Exemptions</title>
<link>https://maao.org/forums/posts.aspx?topic=1722916</link>
<guid>https://maao.org/forums/posts.aspx?topic=1722916</guid>
<description><![CDATA[Hello:

The Town of Erving is starting preliminary billing effective FY2024.  How do communities handle the exemption process?  We traditionally have sent out letters and blank exemption forms to those who have had exemptions granted the previous year on July 1 and tell them to send them back to us as soon as possible so that when the 1st half of the bills came out, the exemptions would be reflected on the tax bills.  Now we are switching to preliminaries issued in July and due Oct 1, the process will change.  We were thinking of asking them to submit the applications as early as possible so we could enter the information into Vadar and have the actual amount due on Oct 1 reflect the exemption. Your thoughts?

Thanks so much!

Jacquelyn Boyden
Principal Assessor
Town of Erving]]></description>
<pubDate>Thu, 19 Jan 2023 19:10:37 GMT</pubDate>
</item>
<item>
<title>Software Munis / Patriot AP5</title>
<link>https://maao.org/forums/posts.aspx?topic=1720717</link>
<guid>https://maao.org/forums/posts.aspx?topic=1720717</guid>
<description><![CDATA[I'm looking for a community that uses Munis for billing and AP5 software.  Anyone?]]></description>
<pubDate>Thu, 29 Dec 2022 18:15:11 GMT</pubDate>
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<item>
<title>Veterans 22 E Exemption</title>
<link>https://maao.org/forums/posts.aspx?topic=1715291</link>
<guid>https://maao.org/forums/posts.aspx?topic=1715291</guid>
<description><![CDATA[HI All, 
The 22E is 100% and $1,000.  However, where can I find that, if the veteran is still working, their payment is at the 10% level?
Thanks for any light you can shed!

V]]></description>
<pubDate>Mon, 7 Nov 2022 20:03:59 GMT</pubDate>
</item>
<item>
<title>vendor recommendation</title>
<link>https://maao.org/forums/posts.aspx?topic=1711680</link>
<guid>https://maao.org/forums/posts.aspx?topic=1711680</guid>
<description><![CDATA[Does any municipality have any experience with having big old maps digitized and cataloged? If so, who did you use?]]></description>
<pubDate>Wed, 19 Oct 2022 00:10:19 GMT</pubDate>
</item>
<item>
<title>Boat Excise</title>
<link>https://maao.org/forums/posts.aspx?topic=1589470</link>
<guid>https://maao.org/forums/posts.aspx?topic=1589470</guid>
<description><![CDATA[Anyone else having an issue with old boats in their boat excise commitment? Apparently we sent bills to people who haven't had a boat in over 10 years.   ]]></description>
<pubDate>Mon, 14 Dec 2020 21:09:47 GMT</pubDate>
</item>
<item>
<title>Pharmacy Leases</title>
<link>https://maao.org/forums/posts.aspx?topic=1687343</link>
<guid>https://maao.org/forums/posts.aspx?topic=1687343</guid>
<description><![CDATA[Sharon has a pending ATB case with the owner of a CVS location.  Can anyone provide lease info for comparable large pharmacies in your municipalities (CVS, Walgreens, RiteAid, etc) or any build-to-suit construction?  Specifically calendar years 2019-2020.  Also, any experiences with ATB (agreed cap, exp/vac ratios)?

Thank you!
Jeff]]></description>
<pubDate>Tue, 15 Mar 2022 15:46:56 GMT</pubDate>
</item>
<item>
<title>Sales Questionaires</title>
<link>https://maao.org/forums/posts.aspx?topic=1669095</link>
<guid>https://maao.org/forums/posts.aspx?topic=1669095</guid>
<description><![CDATA[Anyone have a questionaire they wish to share?]]></description>
<pubDate>Mon, 24 Jan 2022 17:47:16 GMT</pubDate>
</item>
<item>
<title>Verify large sale of apartments</title>
<link>https://maao.org/forums/posts.aspx?topic=1654294</link>
<guid>https://maao.org/forums/posts.aspx?topic=1654294</guid>
<description><![CDATA[Hi everybody,

I am looking to verify a large sale of apartments that occurred in 2021 in Ashland. This sale will have a major impact on all of the other apartments in town in FY23 so it is vital that I have this professionally verified with a high degree of confidence. Compensation is expected. All feedback regarding this is appreciated.

Thanks,
Rich Ball
Ashland  ]]></description>
<pubDate>Sat, 1 Jan 2022 15:21:03 GMT</pubDate>
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<item>
<title>Funding for vitrual inspections.</title>
<link>https://maao.org/forums/posts.aspx?topic=1613942</link>
<guid>https://maao.org/forums/posts.aspx?topic=1613942</guid>
<description><![CDATA[Has anyone tired to update, acquire products for virtual inspections using COVID funding?
Thanks  
Molly]]></description>
<pubDate>Thu, 13 May 2021 18:21:38 GMT</pubDate>
</item>
<item>
<title>Exemption Clause 18 criteria?</title>
<link>https://maao.org/forums/posts.aspx?topic=1638627</link>
<guid>https://maao.org/forums/posts.aspx?topic=1638627</guid>
<description><![CDATA[Do any city's/towns have Clause 18 criteria they would like to share? 

I am interested in the aged, impoverished, and infirmed qualifications that you require.

Thanks
Thom]]></description>
<pubDate>Tue, 2 Nov 2021 23:56:16 GMT</pubDate>
</item>
<item>
<title>Above Ground Swimming Pools</title>
<link>https://maao.org/forums/posts.aspx?topic=1617954</link>
<guid>https://maao.org/forums/posts.aspx?topic=1617954</guid>
<description><![CDATA[We have spent the last three weeks adding above ground pools to over a1000 Taunton residences at no value. We tax inground pools but have never taxed above ground. Are they personal property? While they could be deconstructed and moved they almost never are. Can They be legally taxed as an outbuilding improvement? ]]></description>
<pubDate>Thu, 10 Jun 2021 14:17:59 GMT</pubDate>
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