Massachusetts Court of Appeals Upholds Denial of Property Tax Abatement Requests

The Massachusetts Court of Appeals affirmed the Appellate Tax Board’s decision to uphold the denial of abatement requests for real property taxes. The dispute arose when the taxpayer sought abatements for two parcels of land in Lincoln for fiscal years 2019 and 2020, arguing that the assessors had erroneously calculated property values. The court found that the taxpayer failed to meet the burden of proof to demonstrate entitlement to an abatement, as no persuasive evidence was provided to support claims of overvaluation. The court also dismissed various procedural error claims, noting that they either lacked merit or were not properly ...