Assessing Utility Properties
Assessment Administration, Personal Property, Property Tax, Valuation
valuation assessment utility property fair cash value utilities
387 m 298 Boston Edison Co. v. Assessors of Watertown, 387 Mass. 298 (1982); 390 m 847 Montaup Electric Co. v. Assessors of Whitman, 390 Mass. 847 (1984); 426 m 341 Stow Municipal Electric Dept. v. Dept. of Public Utilities, 426 Mass. 341 (1997); 458 m 715 Boston Gas Co. v. Assessors of Boston, 458 Mass. 715 (2011); 94 mapp 1123 NSTAR Electric Co. v. Assessors of Boston, 94 Mass. App. Ct. 1123 (2019)
This LFO examines changes in the law governing the valuation of the personal property assets of utility companies and the resulting change in guidance from the Bureau of Local Assessment (BLA) on the appropriate method of valuation for purposes of local property tax assessment.