Appraising for the Appellate Tax Board Program

March 10, 2023 - Appraisal & Consulting
Thomas Jensen

The MA-RI-ME chapter of the Appraisal Institute is pleased to be holding a four-hour program entitled “Appraising for the Appellate Tax Board – Expanding Your Scope of Work Services” on May 3rd at the Hilton Boston/Dedham Hotel.

The number of appraisers experienced preparing Fair Cash Value appraisals in compliance for use by the Massachusetts Appellate Tax Board (ATB) is rapidly diminishing due in large part to retirements within our aging profession. The primary goal of the program is to make our members aware of this form of valuation analysis and walk them through the differences between Market Value and Fair Cash Value methodologies. The goal of the program is also to educate our members on the trial preparation and expert testimony processes. The program will present an opportunity for assessors, attorneys, and appraisers to meet one another as well as meet directly with Massachusetts ATB officials. The program will enable attendees to potentially expand their scope of services and provide a networking opportunity with assessors and attorneys who require appraisal services.

The program will start with a luncheon from 12:00 noon to 12:45 PM, have a series of panelists from 12:45 PM to 5:15 PM, and end with a cocktail reception from 5:15 PM to 6:30 PM. The program will provide attendees with four hours of continuing education credit.

I will moderate the program as well as serve as one of the panelists. The primary panelists include the following: Michael Tarello, MAI, ASA of Vision Government Solutions, VP of appraisal operations; Ellen Brideau, MAA, city of Lowell board of assessors/chief assessor; Lane Partridge, MAA, town of Barnstable/director of assessing; Mark DeFrancisco, Massachusetts Appellate Tax Board/chief counsel; Kenneth Gurge, attorney/Law Office of Kenneth W. Gurge; Donald Bouchard, MAI, CRE, Lincoln Property Company/senior vice president; Steven Elliot, SRA, Massachusetts Appellate Tax Board/commissioner; and Rose Perrizo, MAI, RP Realty Advisors/owner.

Topics to be discussed in the first segment will include: the initial assessment process with a walk-through of the assessment property cards; explaining initial negotiations vs the decision to file at ATB for specific fiscal years as well as the deadlines and process; and explaining the Massachusetts ATB history, structure, and purpose as well as explaining the difference between formal and informal hearings.

Topics to be discussed in the second segment will include: Explaining how appraisers, attorneys, and either assessors or property owners work in teams; explain interrogatories, appraisal exchange dates, and discovery for trial/hearing; explain loading capitalization rate with tax rate; explain the ATB trial process, how the trial works, and rules of the trial.

Topics to be discussed in the third segment include: explaining the nuances of appraising shopping malls and other retail assets; and explaining the nuances of appraising income restricted housing.

The program will end holding a cocktail reception with passed hors d ’oeuvres outside the Fairbanks Ballroom.

The program is designed to be as much a networking event for appraisers, assessors, attorneys, and ATB officials to connect as it is to be an educational program.

Program sponsors as of March 6th include Boston Appraisal & Consulting, CBRE New England, NEREJ, Valcre, and LandVest Consulting.

Don’t miss this great opportunity to potentially expand you scope of valuation services and meet directly with prospective clients.

Information on how to register for “Appraising for the Appellate Tax Board – Expanding Your Scope of Work Services” can be found on the MA-RI-ME Chapter of the Appraisal Institute website:

Thomas Jensen, MAI, AI-GRS, CRE, is Principal/Executive Director at Boston Appraisal & Consulting, LLC, Boston, Mass.



Add Comment