Massachusetts Tax Board Finds Taxpayer Didn’t Prove Overvaluation of Property

The Massachusetts Appellate Tax Board March 5 found that Taxpayer didn’t establish that the Board of Assessors of the City of Worcester overvalued the subject property. Taxpayer appealed from the board’s refusal to abate property tax on his real estate. The appeals board held that: 1) Taxpayer failed to make adjustments to his purportedly comparable properties, including timing of sale, number of bedrooms, and location of properties; 2) Taxpayer’s sales-comparison evidence didn’t constitute a reliable, credible, or persuasive indicator of the subject property’s fair cash value; 3) the ten enclosed parking spaces in the garage building added value to the ...