Massachusetts Court Upholds Boston Taxation of Parking Space

Boston properly assessed property taxes on a woman’s easement interest in a parking space, the Massachusetts Appeals Court ruled.

Claudia Murrow bought an easement to use a parking space in a condominium building in 1987 even though she doesn’t own a unit there. In 2019, the city taxed her ownership interest for the first time, assessing the easement at $56,000 and charging $590.24 in tax.

The appeals court upheld that bill Monday, agreeing with the Appellate Tax Board that the easement is a present interest in real estate subject to taxation.

“As the only individual that derives ...