HomeMy WebLinkAboutLetter to ZBA from Atty Johnson - Correspondence - 0 WINTER STREET 11/2/2023 JOHNSON&
Mark B.Johnson(MA,NIE Dc)
BORENSTEIN, LLC Donald F.Borenstein(MA,ME,NH)
--------------
ATTORNEYS AT LAW Keri M.Armstrong(MA,NIA
John M.Donnelly,Jr.(MA)
12 Chestnut Street Gordon T. Glass(ME,MA)
Andover,MA 01810-3706 Andrew T.Lechner(VT,MA,NIA
Tel: 978-475-4488
Fax: 978-475-6703 Of Counsel
www.jbllclaw.com Robert W.Lavoie(MA,NIT)
mark�jbllclawxom
Paralegals
Karen L.Bussell
Lianne Patenaude
Ellen M.Melvin
Tina M.Wilson
November 2, 2023
Alexandria A. Jacobs, Chair
North Andover Zoning Board of Appeals
120 Main Street
North Andover, MA 01845
Re: Lot 104C-110, Lot 104C-149 & Lot 104C-150 Winter Street
Dear Chair Jacobs and Members of Zoning Board of Appeals:
I wish to address certain of the questions and statements that were made at the last meeting held
on October 10, 2023. I believe that certain questions and statements relative to the plan are based
upon a misunderstanding of the difference between property being "recorded land"versus
"registered land" and other points of Massachusetts real estate law. Additionally, I wish to
provide further information in response to questions and statements made at the meeting relative
to the assessed value of the subject lots as buildable lots.
1. A comment was made that the application was misleading because the plan included
in the application was not the proper plan.
Response: This comment shows a lack of understanding of the difference between
recording a plan in the Land Registration System (Registered Land)versus in the
recorded land Registry. The comment was made that the plan did not show
endorsements. As I believe you are aware, the plan and the lots that are before the Board
are registered land. A registered land plan, which is the final plan recorded at the
Registry of Deeds and the plan that is used for conveyancing purposes, do not show
endorsements by the Planning Board. (See plan of the lots which were part of the
applications, attached as Exhibit 1). The plan bearing endorsement is provided to the
Land Court Engineering Department who reviews the plan, finalizes the plan, and sends a
clean, final plan directly to the Registry of Deeds. No registered land plan has the
signatures of the Planning Board or in this case, the Clerk's Certificate not even a
subdivision plan (see Exhibit 2). A recorded land plan does. The recorded land plan will
show the endorsements in order to be recorded because it can be recorded by applicants
or by the Town. The registered land plan has to go through the Land Court who issues
the Order(Certificate of Title)which approves the plan and sends it to the Registry for
Alexandria A. Jacobs, Chair
North Andover Zoning Board of Appeals
November 2, 2023
Page 2
recording. Attached as Exhibit 3 is a registered land Certificate of Title, which
references the plan that was included in the application and attached as Exhibit 1.
For further understanding, in Massachusetts, title to property is either recorded land or
registered land. Recorded land is the most common, and in the recorded land system
documents are sequentially recorded in books that are printed by the Registry of Deeds in
each County. When one book fills up, a new book is created, bound, and placed in proper
order according to dates and times of recording. This is why most people see a book and
page stamp on their deed. The Registry also creates indexes of the information in those
books so people can search by the name of the grantor, grantee, date and document type.
Anyone can record a document for recorded land without significant Registry personnel
scrutiny of the document. A plan can be recorded as long as it shows either an
endorsement by the Planning Board as a subdivision plan or an approval not required
plan, or a certification by the Clerk of a planning board's failure to act within a certain
time period. The planning board endorsement or Clerk's certification is how the
Registry of Deeds knows that it is an official document being recorded.
Registered land is a different title system and is a division of the Land Court. Under the
registered land system, chain of title is examined by official Land Court examiners, who
then approve it for registration and a Land Court judge issues a decree called a Certificate
of Title. Because it has been subject to strict scrutiny in accordance with Land Court
requirements, the owner's certificate of title defeats any competing claim on the property
that was not declared in the initial proceeding. Land that has gone through a Land Court
registration and decree process is called registered land. The Land Court or Registry
District is separate from the regular recorded land section at the Registry of Deeds, and
registered land is an adjunct of the Land Court with its main office located in Boston. It
is a department of the Trial Court, and the Land Court has exclusive jurisdiction over
registered land. Registry personnel will not accept documents for registration unless they
meet the strict requirements set forth by the Land Court and are approved by the Land
Court.
Legal documents, deeds and plans are subject to a stricter review than those for recorded
land. Often, documents that might be accepted on the recorded land side are rejected by
the Registered Land Department and additional documents need to be registered in the
chain of title on registered land. Any plan of registered land has to go through a strict
review process by the Land Court in Boston. In this review process, they look at the plan,
they review the engineering data on the plan, they review the approval by the local Board
that would allow for the recording of the plan, and they issue a final plan which they send
directly to the appropriate Land Registration Department at the local Registry of Deeds.
The final plan for registered land that is sent back to the local Registry of Deed does not
have the signature of the Planning Board on it. Those documents are kept in Boston.
Alexandria A. Jacobs, Chair
North Andover Zoning Board of Appeals
November 2, 2023
Page 3
In the case of the lots in question, the Certificates of Title representing ownership show
the final approved plan by the Land Court and it was that plan that was submitted with
the application. That is the operable plan. That is the plan referenced in the deeds and
appearing on the Certificates of Title. There was absolutely no intent to mislead this
Board by not providing the version of the plan bearing the Town endorsement. Rather,
the Applications included the final plan approved by Land Court, which is attached to the
Certificates of Title, and is the operative and appropriate plan to have been submitted
with the Applications.
2. A statement was made that I indicated that the plan had been approved. I did
indicate that the plan had been approved. This was a result of the failure of the
Planning Board to act within the then-statutory fourteen (14) day period.
Response: M.G.L. c.41, §81P currently provides that "if a Planning Board fails to act
upon a plan or fails to notes the Clerk of the City of Town and the person submitting the
plan of its action within 21 days after the submission, it shall be deemed to have
determined that approval under the Subdivision Control Law is not required. "
Massachusetts case law supports this as "constructive approval" or "constructive
endorsement."
I believe the confusion over my use of the word"approved" for the May 1, 1988,plan is
a question of the use of generally accepted terminology. A plan which has been
submitted and not acted upon by the Planning Board within the requisite period and
which has not been filed with the Town Clerk within the requisite period and which has
not been sent to the applicant within the requisite period is deemed to be an approved
plan. It has been referred to in case law for decades as a"constructively approved" or
"constructively endorsed"plan. It does not matter that the Planning Board may have
acted to deny the plan, because the Planning Board failed to do so in accordance with the
statute. That action is a nullity as the plan is deemed to have been approved. The
certification of the Town Clerk is a certification that there was an approval by way of a
constructive approval. Attached as Exhibit 4 is a landmark case interpreting the statute
to provide for"constructive approval."
Again, the confusion may be that I have used the words of the statute and the common
words of"approval" or"constructive approval"which may not have been fully
appreciated at the last meeting. As the case law supports, it does not matter legally that
the Planning Board voted to disapprove the plan if they did not do so within 14 days (the
then-current statutory requirement) and notify the Town Clerk and the applicant of its
actions. It's failure to do so is a"constructive approval."
Alexandria A. Jacobs, Chair
North Andover Zoning Board of Appeals
November 2, 2023
Page 4
3. There was a statement made that there must have been an error in the Town
Clerk's certification as it referenced failure to act within 14 days and it should be 21
days.
Response: The application was filed with the Planning Board on May 1, 1987. The
Planning Board voted to deny it on May 11, 1987. A review of the history of c.41, §81P
in any of the legal research engines, either Lexis or Westlaw, clearly shows that the
statute was amended on June 3, 1987, substituting 21 days for 14 days. This is also
evident by the 1987 Acts and Resolves, Chapter 122. A copy of the relevant portion of
the Acts is attached as Exhibit 5. The Planning Board did not give written notice of its
decision to the Town Clerk until June 2, 1987, which was outside the statutory 14-day
period that was the law at the time and outside the 21-day period which became effective
on June 3, 1987. Therefore, the Clerk's certification of approval for failure to act within
the 14-day period was correct and consistent with the statute in effect at the time.
4. A question was asked as to how we know the lots were assessed as buildable lots.
Response: At the hearing I indicated that the assessed value of the lots is based upon
them being buildable. I reviewed the assessor cards, and the assessor cards state as
follows:
Lot 104.C-0110-0000.0 (Lot 13)—Assessed Value $331,600.00
Lot 104.C-0149-0000.0 (Lot 14)—Assessed Value $331,200.00
Lot 104.C-0150-0000.0 (Lot 15)—Assessed Value $335,900.00
Each assessor's card bears an assessor code based upon the Property Type Classification
Codes, revised April 2019 (the "Codes"),prepared by the Bureau of Local Assessment
which is part of the Department of Revenue Division of Local Services. The Codes
provide the following classification codes for "Vacant Land in a Residential Zone or
Accessory to Residential Parcel": Code 130, developable land; Code 131,potential
developable land; and Code 132, undevelopable land. A copy of the relevant part of the
Codes is attached as Exhibit 6. The three subject lots are assigned Code 130,
developable land. Attached as Exhibit 7 are the assessor cards for each of these lots
along with a printout from the assessor's website as to the assessed value of each of these
lots.
5. A question arose as to how the landlocked parcel (Lot 16)was assessed.
Alexandria A. Jacobs, Chair
North Andover Zoning Board of Appeals
November 2, 2023
Page 5
Response: This parcel is assigned Code 132, undevelopable land. Attached as
Exhibit 8 is the assessment for that lot which shows an assessed valuation today of
$800.00.
Summary of Applicant's Position
I would like to recap my client's position on the evidence that we believe has been presented to
the Board.
Our position is that the lots created by Plan 40905-D benefit from zoning protection under the
Zoning Bylaw in effect when the plan was filed on May 1, 1987. The lots were subsequently
placed under separate ownership and assessed as buildable lots by the Town. At various times
after the Plan was approved, the Town issued building permits for four(4) of the lots. The
undeveloped lots remain assessed as buildable lots. My clients always believed that the lots
remained buildable, which was reinforced by the lots being taxed as buildable lots.
The Town must uniformly enforce the zoning bylaw to prevent inconsistency. Massachusetts
Courts have repeatedly pointed out that inconsistent application of bylaws leads to an arbitrary
and capricious outcome. (Fafard v. Conservation Commission ofReading, 41 Mass. App. Ct.
565; Montgomery v. Board of Selectmen of Nantucket, 95 Mass. App. Ct. 65; Three Rivers MA
Solar, LLC v. Planning Bd. Of the Town of Wilbraham, 29 LCR 124). Here, out of the eight(8)
buildable lots created by the Plan, four(4) of them received building permits after the expiration
of the 3-year ANR Plan zoning freeze. This shows that the Town continued to treat the lots as
protected buildable lots. The remaining three (3) undeveloped lots should be treated the same.
1. Plan 40905-D was filed in 1987 prior to the zoning change increasing minimum lot area
from 1 acre to 2 acres. Exhibit 8.1
2. The Planning Board did not act within the statutory time which was certified to by the
Town Clerk resulting in an approval of the plan . Exhibit 8.
3. Thereafter, and to this day, the Town has assessed the lots shown on the Plan as buildable
lots and the lot owners have paid taxes on the lots accordingly. See Assessment and Tax
Information.
4. In November of 1988, there were a series of conveyances to a newly created trust to
provide separate ownership interests among the various adjoining lots. Exhibit 12.
5. The Town has issued building permits for single family homes for the following lots
shown on the plan:
a. Lot 8 in 1991. Exhibit 15.
1 The reference to exhibits is to the tabs for the submittal for the last meeting.
Alexandria A. Jacobs, Chair
North Andover Zoning Board of Appeals
November 2, 2023
Page 6
b. Lot 9 in 1994. Exhibit 23.
C. Lot 11 in 1995. Exhibit 25.
d. Lot 12 in 1997. Exhibit 26.
6. The Town's previous issuance of building permits, and continued assessment of the
undeveloped lots as buildable lots, indicates that the Town has recognized the lots shown
on the Plan as buildable lots afforded zoning protection under the bylaw then-in effect
and in accordance with G. L. c. 40A § 6. This was consistent with what the lot owners
understood as well.
7. MA Courts have repeatedly emphasized the importance of uniformity regarding a town's
standards and enforcement of its zoning bylaw, and the prevention of inconsistency. The
inconsistent application of a zoning bylaw is arbitrary and capricious.
8. If the Town now denies building permits for the remaining lots, such will be inconsistent
with the Town's prior treatment of the lots created by the Plan. This would be arbitrary
and capricious, under court precedent.
I look forward to discussing this with you at the next meeting.
Very truly yours,
JOHNSON & BORENSTEIN, LLC
l,l Mali, l8.gaw.,.
Mark B. Johnson
MBJ—klb
Enclosures, as indicated
1
SUBDIVISION PLAN OF LAND IN NORTH ANDOVER
Thomas 'E. Neve Associates, Inc., Surveyors
May 1, 1967
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P/on No. 409059 Cerl, No.9349
LP.
Subdivision of Lot 7
Shown on Plan 40905—C
Filed with Cert. of Title No. 9575
North Registry District of Essex County
Separate certificates of title may be imed for land Abutters are shown as
SbOWn hereon as Lots B th ou ' 16 on original decree plan.
_ .9_ _________ Copy af part ofplan
9), the COUrt. filed in
LAND ASGI67WION OFFICE
JUNE 10, 1986
JUNE 10I1988 - -" - -_ RE roar. scale of this plan 120 fast to an inch
Cauis A. Moore, Engineer for court
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SUBDIVISION PLAN OF LAND IN NORTH ANDOVER 1 8V,gVC
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Filed with Cert. of Title No. 12556 Y
North Registry District of Essex County
Separate certificates of title may be issued for land Abutters are shown as
shown hereon and on Sheet 2 as Lots J through J6 on original decree plan.
Hy the Court, f y.
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October 16, 2009 Recorder LAND P£G137RATION Ofx7CE
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of..�� 1�laII I-W....in the County of-.4"'Ol...........and Commonwealth of Massachusetts
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the owner...•...........in foe simple...............'...........•.........................
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of that certain parcel of laad situate in ffiC/,..........
in theCounty•of Essei and said Commonwealth,bounded and described as follows:
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And it Is further certlW that said land is under the operation and provisions of Chapter 196 of the
General Laws,and any amendments thereto,and that the title of said.ahlv. .......
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to said land is registered under"W Chapter,subject,however,to any of the encumbran t 4."� 4..
forty-six of said Chapter,and my amendments,thereto, which may be subsistinZ and su ject also t
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Witness,MARILYN M.SULLIVAN,Chief Justice of the Land Court,at Lawrence,in said County of
F4-x.the..... ." AkW,. tk..day of.... ............in the year nineteen hundred
and. ...at.. 3....o'clock and. .......minutes in the
16-
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ttaa,with the Sal of said CourL
Assistant Recorder
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MEMORANDA OF ENCUMBRANCES ON THE LAND DESCRIBED IN THIS-CERTIFICATE r
DOCUMENT
7@tD RUNWU40 n4 FAVOR Or TERMS DATE OF DATE OF SIGNATURE OF
NUiL1�.R INSTRUMENT REGISTRATION ASSWANT RE(;ORDER D>HCB
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SUBDIVISION PLAN OF LAND IN NORTH ANDOVER
4o9o.so
Thomas E. Neve Associates, Inc., Surveyors
May 1, 1987
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i- F/on No. 40905 Cerl. No.9349
F+YkP.i LO.f:J.L ll7
]irccived for AG ietrA"Aoa
Subdivision of Lot 7 J,0'CLOCKhI li
Sho on Plan 40905-C 56TE OORCERTIFICATE NO. US'•
File with Cert. of Title No. 9575 IN REGISTRATION BOOK PAGE
Nort Registry District of Essex County
Separ to CePt3fi0at8S of title may be .r55ued for land Abutters are shown as
shown lWepn as Lots & t¢S ouyh 11L on original decree plan.
By th ...
___---- Copy of part of plan
filed in
LAND REGISTRATION OFFICE
^�°�+j• JUNE 10, 1988
ALINE.SO_1988 -- --- r�r Scale of this plan 120 feet to an inch
sT. - Louie A. Naore, Engineer for Court
4
Current through Chapter 42of the 2O23 Legislative Session of the 1S3nd General Court
AnnotatedLaws of Massachusetts > PART/ADMINISTRATION OF THE GOVERNMENT(Chs, I-
182) > TITLE Vil CITIES, TOWNS AND DISTRICTS (Chs. 39-49A) > TITLE Vil CITIES TOWNS
AND DIS TRIC TS (Chm. 39-49A) > Chapter41 Officers and Employees of Cities, Towns and
Districts (§§ 1- 133)
§ 81 P. Submission and Approval of Plans not Subject to Subdivision Control
Law.
Any person wishing to cause to be recorded a plan of land situated in a city or town in which the subdivision
control law is in effect, who ba|hsven that his plan does not require oppnzve| under the subdivision control
law, may submit his plan to the planning board of such city or town in the manner prescribed in section
eighty-one T, and, if the board finds that the plan does not require such approval, it shall forthwith,without a
public hearing, endorse thereon or cause hobe endorsed thereon bya person authorized byit the words
''oppnnvo| undertheaubdiviainnoontro| !ewnotnaquired''orvvondoofoimUorimportwithoppn)priotonama
or names signed thereto, and such endorsement shall be conclusive on all persons. Such endorsement
shall not be withheld unless such plan shows a subdivision. If the board shall determine that in its opinion
the plan requires approval, it shall within twenty-one days of such submittal, give written notice of its
determination to the clerk of the city or town and the person submitting the plan, and such person may
submit his plan for approval as provided by law and the rules and regulations of the board, or he may
appeal from the determination of the board in the manner provided in section eighty-one BB. If the board
fails to act upon a plan submitted under this section or fails to notify the clerk of the city or town and the
person submitting the plan of its action within twenty-one days after its submission, it shall be deemed to
have determined that approval under the subdivision control law is not required, and it shall forthwith make
such endorsement on said plan, and on its failure to do so forthwith the city or town clerk shall issue a
certificate to the same effect. Thep|anbearingauohendoroemontorthep|mnendouchoedi5oate.aothe
case may be, shall be delivered by the planning board, or in case of the certificate, by the city or town clerk,
to the person submitting such plan. The planning board of a city or town which has authorized any person,
other than a majority of the board, to endorse on a plan the approval of the board or to make any other
certificate under the subdivision control law, shall transmit a written statement to the register of deeds and
the recorder of the land court, signed by a majority of the board, giving the name of the person so
authorized.
The endorsement under this section may include a statement of the reason approval is not required.
History
1953. 674. § 7; 1955. 328. §§ 1. 2; 1957. 293. §§ 1. 2; 1960. 197; 1961. 332; 1963. 363, § 1; 1987. 122.
Annotations
Notes
Mark B. JOHNGON
Page 3 of 4
ALM GL ch. 41, §81P
Amendment Notes
The 1955 amendment, by § 1, rewrote the first sentence, and by §2, added a new sentence at the end of the first
paragraph.
The 1957 amendment, by § 1, rewrote the first sentence, and by§ 2, added the second paragraph.
The 1960 amendment rewrote the third sentence, deleting the time limit for appeals from the board.
The 1961 amendment struck out the former first sentence and inserted two sentences in place thereof.
The 1963 amendment rewrote the section to establish a time limit within which a planning board shall notify a city
or town clerk that a plan submitted to it requires approval under the subdivision control law.
The 1987 amendment, in the third and fourth sentences of the first paragraph, substituted "twenty-one days" for
"fourteen days".
Notes to Decisions
11. Failure of board to act
Where plan is submitted under instant section for determination that approval under subdivision control law is not
required, and board fails to act thereon within 14 days after submission, indorsement by Board that no approval is
required is mere ministerial act which, if not done by board, is to be done by town clerk. Caney v. Planning Board of
Revere, 335 Mass. 740, 139 N.E.2d 920, 1957 Mass. LEXIS 571 (Mass. 1957).
Where town clerk issued certificate, under instant section, to effect that because of planning board's failure to act
board was deemed to have determined that approval of submitted plan was not required, such certificate did not
have legal effect of making incontrovertible recital on submitted plan that latter plan was true copy of plan which had
earlier been submitted to, and approved by, planning board. Schafer v. Zoning Agent of Bellingham, 351 Mass, 651.
223 N.E.2d 398, 1967 Mass. LEXIS 905 (Mass. 1967 .
Planning Board's determination that plan required approval was without legal effect, where Board failed to act within
14 days of submission and therefore plan was deemed to be approved. Lynch v. Planning Board of Groton, 4 Mass.
App. Ct. 781, 341 N.E.2d 925, 1976 Mass. App. LEXIS 555(Mass. App. Ct. 1976).
Planning Board exceeded its authority in refusing to endorse plan "approval not required,"where proposal included
5 lots each of which fronted on public way and therefore was not subdivision. Hutchinson v. Planning Bd. of
Hingham, 23 Mass. App. Ct. 416. 502 N.E.2d 572, 1987 Mass. App, LEXIS 1622 (Mass. App. Ct. 1987).
Where perimeter plan was filed with planning board seeking endorsement that approval under Subdivision Control
Law was not required but notice to town clerk was not given until 21 days later(in violation of requirements of ALM
GL c 41 § 81 D, constructive approval by failure of planning board to act within 14 days did not occur. Korkuch v.
Planning Bd. of Eastham, 26 Mass. App. Ct. 307 526 N.E.2d 1301, 1988 Mass. App. LEXIS 501 (Mass. App. Ct,
1988).
Section grants claimant remedy to enforce board's obligation to act in timely manner. Retirement Bd. v. Contributory
Retirement Appeal Bd., 36 Mass. App. Ct. 99 629 N.E.2d 332. 1994 Mass. App, LEXIS 209 (Mass. App. Ct. 1994).
Planning board could not delay "approval not required" endorsement until after zoning by-law was amended to
required additional frontage,where board held two meetings prior to amendment and never expressed concern that
plan showed subdivision and on its face plan did not show subdivision. Bisson v. Planning Bd_ 43 Mass, App, Ct.
504, 684 N.E.2d 7, 1997 Mass. App. LEXIS 211 (Mass. App. Ct. 1997).
Mark B. JOHNSON
Page 4 of 4
ALM GL ch. 41, §81 P
Planning board could not delay "approval not required" endorsement until after zoning by-law was amended to
required additional frontage, where board held two meetings prior to amendment and never expressed concern that
plan showed subdivision and on its face plan did not show subdivision. Bisson v. Planning Bd., 43 Mass. App. Ct.
504, 684 N.E.2d 7_ 1997 Mass. App. LEXIS 211 (Mass. App. Ct. 1997).
Mark B. JOHNSON
5
,ACTS
RESOLVES
HE
Genera,l Court of Massachusetts
81 ACTS, 1987
120,l An Act relative to the folms of' ,goverranent folr the
room of Stor ellam (see Hottse, 'Nol. 4886), Approved by the Governor
June 3, 1987,
121- A n Act autb(,m-iz'inIg the city of mi'arlborough to convey as certain parcel of
Telcreatiorial la.rid, (see HoLV.,,e, No. 5109). Approved by the Governor
J u ne 3, 1987.
121 An Act relative to, subidivisiort corin-csl law (see floud e, No. 52891) Approved
by t he Go v em or J u tie 3, 19�8l7
11,2 31 sly n Act it-wreasing tfie penalties fm thie, rnantifactiure or sale o,f illegal
We"411POTIS (see House, No, 5308). Approved by the Governor June 3,
11987,
11-4, A n Act retative to larceny of dog (see House, 'No. 5336). Approved by the
Governor June I, 1987.
12 5. An Act, aulborizirig the city (,xl Newton to, establish as splecial ac:eiourrt for the
Newton comi-ramity schools (see Flousle, No,, 5405). Approved bad thie
Governor June 3, 1,987.
126, An Act regulating cerrified chnical splecialists, in psyciiiatri1c, and rnei)W
health nursiri,g, (see House,, No, 54491), Approved by, the Governor June
I, 198T
127. An Act inaking apPropriatiolIS 10 fUnd ciollecsive bargaining agreemelits
bletween the Board of Regents off"ligi-wr Education and certain ernployee
organizations (seel-louse, Nil 5526), Approlveld by the Glove rnor June 6,
1987,
12K An Act authorizing the Suate Secretar�.Y to a(Jopt regulations co,ncerning
certification of notnimation plapiers arid petitions (see Hoiu�e, No. 9121").
Approved by the Governor June 10, 1987.
129. A n Act designating the New England Neptune. as the sheH of thie
Co,mmonwealth (slee House, No. 4863), Approved by the G'over'rior June
,10, 19,87,
1 3R Ari Actfurther regulating the Grovernment Land Bank (see Senate, No, 1637),
Appr(,.,)ve(J by the Governor June '10, 191' Declared tol be an ernerglericy
la%v June 23l, 1987.
13 1 An Act inak inn g for the fa; caal � ear enin dg Jtirie ttlirfieth,
'Y
nineteeri hundred and seven to provide for supj,:.aIernenfing certaill,
existfiag appropriations and for certain other activities and pr1(,)jects (see
ROLIse, No. 55'25) Approved by the Governor June 1, 1,, I 987
132, An Ad, further regulating the rates of pilotag�e R)r the Port (,,4 Boston (see
Ylouse, No,, 1853). Apprioved 1), the Goverrior Jujile 1116, 19187,
Y
ACTS, 1987. - Chaps. 121, 122.
#2) furnish all information in their possession and submit to him in
writing a detailed estimate of the appropriations required for the
efficient and proper conduct of their respective departments during the
next fiscal years.
Section 16. The selectmen shall consider the tentative budget
submitted by the town administrator and make such recommendations
relative thereto as they deem expedient and proper in the interests of
the town. On or before the seventy-fifth day prior to the annual town
meeting (Article #2), the selectmen shall transmit a copy of the budget,
together with the recommendations, to the finance and advisory board.
SECTION 6. Sections eighteen, nineteen, twenty and twenty-one of
said chapter twenty-six are hereby repealed.
Approved June 3, 1987.
Chapter 121. AN ACT AUTHORIZING THE CITY OF MARL-
BOROUGH TO CONVEY A CERTAIN PARCEL OF
RECREATIONAL LAND.
Be it enacted, etc., as follows:
The city of Marlborough is hereby authorized to sell and convey a
certain parcel of land in said city, acquired for recreational purposes, to
Louis Seymour for seventy-five thousand dollars. Said parcel is bounded
and described as follows:-
A certain lot of land on the southeasterly side of Jefferson Street with
buildings thereon bounded on the northerly side 91.27 feet by said
Jefferson Street, a public way.
Bounded on the east by other land of Louis A. Seymour 142.155 feet.
Bounded on the south by land of the M.B.T.A. along a radius a distance
of approximately 104.165 feet.
Bounded on the west by land of the Hudson and Jefferson Trust
151.355 feet. Containing 14,322 feet, being the same property shown in
deed to Louis Seymour recorded in Middlesex South District Deeds Book
8464 Page 34. Said parcel shown on Plan entitled, "City of Marlborough
Urban Self-Help Taking Acquisition Plan, Marlborough - Middlesex
County, Massachusetts. Scale 1" = 20' , Dated January 10, 1983, Plan
No. 10,980.
Approved June 3, 1987.
Chapter 122. AN ACT RELATIVE TO SUBDIVISION CONTROL LAW.
Be it enacted, etc., as follows:
Section 81P of chapter 41 of the General Laws, as appearing in the
97
ACTS, 1987. - Chaps. 123, 124, 125.
1984 Official Edition, is hereby amended by striking out, in lines 13 and
21, the word "fourteen" and inserting in place thereof, in each instance,
the word:- twenty- one.
Approved June 3, 1987.
Chapter 123. AN ACT INCREASING THE PENALTIES FOR THE
MANUFACTURE OR SALE OF ILLEGAL WEAPONS.
Be it enacted, etc._, as follows:
Section 12 of chapter 269 of the General Laws, as most recently
amended by section 2 of chapter 581 of the acts of 1986, is hereby
further amended by striking out, in line 17, the words "two hundred" and
inserting in place thereof the following words:- one thousand.
Approved June 3, 1987.
Chapter 124. AN ACT RELATIVE TO LARCENY OF DOGS.
Be it enacted, etc., as follows:
SECTION 1. Section 30 of chapter 266 of the General Laws is hereby
amended by striking out paragraph (2), as appearing in the 1984 Official
Edition, and inserting in place thereof the following paragraph:-
(2) The term "property", as used in the section, shall include money,
personal chattels, a bank note, bond, promissory note, bill of exchange or
other bill, order or certificate, a book of accounts for or concerning
money or goods due or to become due or to be delivered, a deed or
writing containing a conveyance of land, any valuable contract in force,
a receipt, release or defeasance, a writ, process, certificate of title or
duplicate certificate issued under chapter one hundred and eighty--five, a
public record, anything which is of the realty or is annexed thereto, a
security deposit received pursuant to section fifteen B of chapter one
hundred and eighty-six, electronically processed or stored data, either
tangible or intangible, data while in transit and any domesticated animal,
including dogs, or a beast or bird which is ordinarily kept in confinement.
SECTION 2. Section 47 of said chapter 266, as so appearing, is hereby
amended by striking out the first sentence.
Approved June 3, 1987.
Chapter 125. AN ACT AUTHORIZING THE CITY OF NEWTON TO
ESTABLISH A SPECIAL ACCOUNT FOR THE NEWTON
COMMUNITY SCHOOLS.
98
6
Department of Revenue/Division of Local Services
PROPERTY TYPE CLASSIFICATION CODES
Non-arm's Length Codes and
Sales Report Spreadsheet Specifications
Prepared by the Bureau of Local Assessment
Revised April 2019
CHANGES
• New Code: Code 434 for Telecommunication Data Centers
• Edits: Use Codes 114, 431, 717, 911,921
rµ �
a �
DIVISION OF LOCAL SERVICES
MA DEPARTMENT OF REVENUE
Revised April 2019
Department of Revenue/Division of Local Services
INTRODUCTION
These Guidelines are intended to assist the Board of Assessors in determining the proper classification of
property according to its use.
The coding structure has three digit level of detail. The first digit indicates a major classification. The second
digit is a major division and the third digit is a subdivision,both within the major classification of property.
If the guidelines do not include a three digit code for a specific property use,the assessor should use the code
that most appropriately identifies the property's use.
TABLE OF CONTENTS
PROPERTY TYPE CLASSIFICATION CODES
CODE CLASSIFICATION PAGE
0 Multiple-Use .............................................................................I
1 Residential.................................................................................1-2
2 Open Space ...............................................................................2-3
3 Commercial...............................................................................4-5
4 Industrial...................................................................................6
5 Personal Property......................................................................7
6 Forest Property -Chapter 61.....................................................8
7 Agricultural/Horticultural Chapter- 61A..................................8
8 Recreational Property -Chapter 61B........................................8
9 Exempt Property .......................................................................9- 10
PROPERTY SALES REPORT INSTRUCTIONS
Non-Arm's Length Codes ............................................................................ I I
Required Property Sales Report Spreadsheet Specifications........................ 12
Data Upload into Gateway Instructions ....................................................... 12-14
Search/Update/Delete Records Instructions......................................15
Identifying Repeat Sales and Duplicate Names .................................16-18
LA3 Sales Price Halves/Quartiles and Statistics Review.......................19
Sign and Submit and LA15 Interim Review......................................20-21
Revised April 2019
Department of Revenue/Division of Local Services
MULTIPLE-USE PROPERTY RESIDENTIAL
CODEO CODE1
Real property used or held for use for more than one M.G.L. Chapter 59 §2A: All real property used or
purpose, including parcels with multiple detached or held for human habitation containing one or more
attached buildings, are considered multiple-use dwelling units including rooming houses with
property for classification purposes. Any necessary facilities assigned and used for living, sleeping,
related land on a multiple-use property must be cooking and eating on a non-transient basis, and
allocated among the classes of property within the including a bed and breakfast home with no more
building. than three rooms for rent. Such property includes
accessory land,buildings or improvements incidental
The first digit of multiple-use property is always a to such habitation and used exclusively by the
zero (0). The second and third digits are the major residents of the property or their guests. Such
classification of the property represented. The digits property shall include: (1)land that is situated in a
following zero (0) are listed in the order of major residential zone and has been subdivided into
importance. residential lots, and(11)land used for the purpose of a
Examples manufactured housing community, as defined in
Since the guidelines for coding multiple-use property Chapter 140, §32F. Such property shall not include a
are unique, several specific examples of how to hotel or motel.
identify such property with these codes are listed
here. These are only examples and do not represent Incidental accessory land,buildings or improvements
all possible multiple use codes.Note: The mixed use would include garages, sheds, in-ground swimming
code is limited to three digits and can only describe pools,tennis courts, etc. Non-incidental accessory
two classes of property. land, classified and coded differently,would include
mixed use properties, such as a variety store,
013 Multiple-Use,primarily Residential machine shop, etc. on a residential parcel.
A building with a retail store on the first floor,
apartments on the upper floors, and a major portion 10 Residences
of the related land is reserved for tenant parking. 101 ......Single Family
102 ......Condominium
031 Multiple-Use,primarily Commercial 103 ......Mobile Home (includes land used for purpose
A building with retail use on the first floor, office of a mobile home park)
space on the second and third floors, apartments on 104 ......Two-Family
the fourth floor and a major portion of the related 105 ......Three-Family
land is allocated for commercial use. 106 ......Accessory Land with Improvement-garage,
etc.
037 Multiple-Use,primarily Commercial with part 107 ......(Intentionally left blank)
of land designated under Chapter 61A use 108 ......(Intentionally left blank)
109 ......Multiple Houses on one parcel (for example, a
A farm property with land and buildings single and a two-family on one parcel)
predominantly used for commercial farming with
part of land (at least 5 acres)designated
horticulture/agricultural under Chapter 61A. 11 Apartments
021 Multiple-Use,primarily Open Space III ......Four to Eight Units
112 ......More than Eight Units
A single-family house with substantial acreage 113.... (Intentionally left blank)
designated open space by the assessors. 114......Affordable Housing Units (Greater than 50%
of the units qualify) Categorize per MGL
184, § 26, § 31 for definition of
governmental body and affordable housing
restriction
Revised April 2019 1
Department of Revenue/Division of Local Services
12 Non-Transient Group Quarters OPEN SPACE
121...... Rooming and Boarding Houses
122...... Fraternity and Sorority Houses CODE 2
123...... Residence Halls or Dormitories M.G.L. Chapter 59 §2A: Land which is not
124...... Rectories, Convents, Monasteries otherwise classified and which is not taxable under
125...... Other Congregate Housing which includes the provisions of Chapter 61, 61A or 61B, or taxable
non-transient shared living arrangements under a permanent conservation restriction, and
which land is not held for the production of income
but is maintained in an open or natural condition and
13 Vacant Land in a Residential Zone or which contributes significantly to the benefit and
Accessory to Residential Parcel enjoyment of the public.
130...... Developable Land For land designated as Forest,
131...... Potentially Developable Land Agricultural/Horticultural and Recreational under
132...... Undevelopable Land
Chapters 61, 61A, 61B, see Codes 6, 7, 8.
Land placed under conservation restriction according
14 Other to Chapter 184, §31 is to be classified according to
its use as residential, commercial or industrial
140...... Child Care Facility (M.G.L. Chapters 59 property.
§3F; 40A §9C) (see also Code 352)
20 Open Land in a Residential Area
201 ......Residential Open Land
202 ......Underwater Land or Marshes not under
public ownership located in residential area
(typically,privately owned ponds,lakes, salt
marshes or other wetlands of non-
commercial use)
21 Open Land in Rural Area
210 ......Non-Productive Agricultural Land(that part
of an operating farm not classified as
Chapter 6 1 A Agricultural/Horticultural or
Chapter 61 Forest Land)
211 ......Non-Productive Vacant Land
22 Open Land in a Commercial Area
220 ......Commercial Vacant Land (acreage without
site improvements and not in commercial
use)
221 ......Underwater Land or Marshes not under
public ownership located in commercially
zoned area
Revised April 2019 2
Department of Revenue/Division of Local Services
23 Open Land in an Industrial Area
230...... Industrial Vacant Land (acreage without site 28 Recreational Land
improvements and not in commercial or
industrial use) All property designated under Chapter 61B. (If an
231...... Underwater Land or Marshes not under area has more than one use according to the codes
public ownership located in industrial area below,use the code which represents the primary use
of the land and is being classified as open space.).
Chapter 61, 61A, 61B Property 280 ......Productive woodland -woodlots
281 ......Hiking -trails or paths, Camping -areas with
Being Classified as Open Space sites for overnight camping,Nature Study -
Forest,Agricultural/Horticultural and Recreational areas specifically for nature study or
lands valued according to M.G.L. Chapters 61, 61A observation
6 1 B and is being classified as open space. (Without 282 ......Boating -areas for recreational boating and
an Open Space Classification they must be placed in supporting land facilities
Codes 6, 7 or, see page 8.) 283 ......Golfing -areas of land arranged as a golf
course
26 Forest Land 284 ......Horseback Riding -trails or areas
285 ......Hunting -areas for the hunting of wildlife
261......All land designated under Chapter 61 and Fishing Areas
262...... Christmas Trees 286 ......Alpine Skiing -areas for"downhill' skiing
and Nordic Skiing -areas for"cross-country"
27 Agricultural/Horticultural skiing
All land that designated under Chapter 61A. (Land 287 ......Swimming Areas and Picnicking Areas
devoted to this use must be in excess of 5 acres and 288 ......Public Non-Commercial Flying -areas
meet other requirements of the law and is being for gliding or hand-gliding
classified as open space.)Note Non-Productive land 289 ......Target Shooting -areas for target
is being coded as 29. shooting such as archery, skeet or
approved fire-arms
Productive Land
270...... Cranberry Bog
271...... Tobacco, Sod
272...... Truck Crops -vegetables
273...... Field Crops -hay,wheat,tillable forage
cropland etc.
274...... Orchards -pears, apples,grape vineyards etc.
275...... Christmas Trees
276......Necessary related land-farm roads,ponds,
land under farm buildings
277...... Productive Woodland-woodlots
278...... Pasture
279......Nurseries
Non-Productive Land
290......Wet land, scrub land,rock land
Revised April 2019 3
Department of Revenue/Division of Local Services
COMMERCIAL
32 Retail Trade
CODE 3 321 ......Facilities providing building materials,
M.G.L. Chapter 59 §2A: All real property used or hardware and farm equipment,heating,
held for use for business purposes and not hardware,plumbing, lumber supplies and
equipment
specifically included in another class, including but 322 ......Discount Stores, Junior Department Stores,
not limited to any commercial,business, retail,trade, Department Stores
service, recreational, agricultural, artistic, sporting, 323 ......Shopping Centers/Malls
fraternal,governmental, educational,medical or 324 ......Supermarkets (in excess of 10,000 sq. ft.)
religious enterprise for non-profit purposes. 325 ......Small Retail and Services stores (under
10,000 sq. ft.)
326 ......Eating and Drinking Establishments -
30 Transient Group Quarters restaurants, diners, fast food establishments,
300......Hotels bars,nightclubs
301...... Motels
302...... Inns, Resorts or Tourist Homes
303...... (Intentionally left blank) 33 Retail Trade -Automotive, Marine Craft
304......Nursing Homes -includes property designed and Other Engine Propelled Vehicles,
for minimal care with or without medical Sales and Service
facilities
305...... Private Hospitals 330 ......Automotive Vehicles Sales and Service
306...... Care and Treatment Facilities -designed and 331 ......Automotive Supplies Sales and Service
used on a transient basis, including half-way 332 ......Auto Repair Facilities
houses or other types of facilities that service 333 ......Fuel Service Areas -providing only fuel
the needs of people products
334 ......Gasoline Service Stations -providing engine
repair or maintenance services, and fuel
31 Storage Warehouses and Distribution products
Facilities 335 ......Car Wash Facilities
336 ......Parking Garages
310...... Tanks Holding Fuel and Oil Products for 337 ......Parking Lots -a commercial open parking lot
Retail Distribution, either Above Ground or for motor vehicles
Underground(Underground tanks of service 338 ......Other Motor Vehicles Sales and Services
stations would be real estate; however,
above ground tanks that rest on concrete
saddles or steel frames that can be separated 34 Office Building
without damage are personal property.) 340 ......General Office Buildings
311...... Bottled Gas and Propane Gas Tanks
312...... Grain and Feed Elevators 341 ......Bank Buildings
342 ......Medical Office Buildings
313...... Lumber Yards
314...... Trucking Terminals
315...... Piers,Wharves, Docks and related facilities
that are used for storage and transit of goods
316...... Other Storage,Warehouse and Distribution
facilities (see also Industrial Code 401)
317...... Farm Buildings -barns, silo,utility shed, etc.
318...... Commercial Greenhouses
Revised April 2019 4
Department of Revenue/Division of Local Services
35 Public Service Properties (see Code 9 for
Exempt Public Service Properties) 38 Outdoor Recreational Properties
350...... Property Used for Postal Services (excluding those classified under General
351...... Educational Properties Laws 6111)
352...... Day Care Centers,Adult(see also Code 140)
353...... Fraternal Organizations 38 ......Golf Courses
354...... Bus Transportation Facilities and Related 381 ......Tennis Courts
Properties 382 ......Riding Stables
355...... Funeral Homes 383 ......Beaches or Swimming Pools
356...... Miscellaneous Public Services -professional 384 ......Marinas -including marine terminals &
membership organizations,business associated areas primarily for recreational
marine craft
associations, etc. i
385 ......Fish and Game Clubs
386 ......Camping Facilities -accommodations for
36 Cultural and Entertainment Properties tents, campers or travel trailers
387 ......Summer Camps -children's camps
360...... Museums 388 ......Other Outdoor facilities -e.g., driving
361......Art Galleries ranges,miniature golf,baseball batting
362...... Motion Picture Theaters ranges, etc.
363...... Drive-In Movies 389 ......Structures on land classified under Chapter
364...... Legitimate Theaters 61B Recreational Land
365...... Stadiums
366......Arenas and Field Houses
367...... Race Tracks 39 Vacant Land - Accessory to Commercial
368......Fairgrounds and Amusement Parks parcel or not specifically included in
369...... Other Cultural and Entertainment Properties another class
390 ......Developable Land
37 Indoor Recreational Facilities 391 ......Potentially developable Land
392 ......Undevelopable Land
370...... Bowling 393 ......Agricultural/Horticultural Land not included
371...... Ice Skating in Chapter 6 1 A
372...... Roller Skating
373...... Swimming Pools
374......Health Spas
375...... Tennis and/or Racquetball Clubs
376...... Gymnasiums and Athletic Clubs
377......Archery, Billiards, other indoor facilities
Revised April 2019 5
Department of Revenue/Division of Local Services
INDUSTRIAL
CODE 4 43 Utility Properties - Communication
M.G.L. Chapter 59 §2A: All real property used or 430 ......Telephone Exchange Stations
held for use for manufacturing,milling,converting, 431 ......Telephone Relay Towers; Cell towers
producing,processing, extracting or fabricating 432 ......Cable TV Transmitting Facilities
materials unserviceable in their natural state to create 433 ......Radio, Television Transmission Facilities
commercial products or materials; the mechanical, 434 ......Telecommunication Data Centers
chemical or electronic transformation of property
into new products and any use that is identical to or
an integral part of such use,whether for profit or 44 Vacant Land - Accessory to Industrial
non-profit purposes; property used or held for uses Property
for the storage,transmitting and generating of
utilities. 440 ......Developable Land
441 ......Potentially Developable Land
442 ......Undevelopable Land
40 Manufacturing and Processing
400...... Buildings for manufacturing operations 45 Electric Generation Plants
401......Warehouses for storage of manufactured
products 450 ......Electric Generation Plants
402...... Office Building -part of manufacturing 451 ......Electric Generation Plants,Renewable
operation Energy
403...... Land -integral part of manufacturing 452 ......Electric Generation Plants,Agreement Value
operation
404...... Research and Development facilities
41 Mining and Quarrying
410...... Sand and Gravel
411...... Gypsum
412...... Rock
413...... Other
42 Utility Properties
420...... Tanks
421...... Liquid Natural Gas Tanks
423...... Electric Transmission Right-of-Way
424...... Electricity Regulating Substations
425...... Gas Production Plants
426...... Gas Pipeline Right-of Way
427......Natural or Manufactured Gas Storage
428...... Gas Pressure Control Stations
Revised April 2019 6
Department of Revenue/Division of Local Services
PERSONAL PROPERTY
CODE 5 504 ......Utility Corporations, other than Telephone
M.G.L. Chapter 59 §2: All personal and Pipeline Corporation,taxed as business
property...wherever situated,unless expressly corporations, including unincorporated
exempt, shall be subject to taxation. entities treated as corporations for federal
income tax purposes.
501...... Individuals, Partnerships,Associations,
Trusts, Limited Liability Companies and Taxable personal property includes only:
other non-incorporated entities filing for underground conduits,poles,wires and pipes
federal income tax purposes as non- whether on public or private property; and machinery
incorporated entities used in the conduct of business, except stock in trade
or machinery directly used in connection with dry
All personal property is taxable and includes: stock cleaning or laundering processes, refrigeration of
in trade,machinery used in the conduct of the goods, air conditioning of premises or in any
business,personal property used in connection with purchasing, selling, accounting or administrative
any cleaning or laundry processes, machinery used in function.
the refrigeration of goods or in the air conditioning of
premises, and all furnishings and effects not kept at 505 ......Machinery, Poles,Wires and Underground
an individual's domicile. Conduits,Wires and Pipes of all Telephone
and Telegraph Companies, as determined by
the Commissioner of Revenue.
502...... Business Corporations, as defined in Chapter
63 §30 and taxable under Chapter 63§39, 506 ......Pipelines of 25 Miles or More in Length for
including unincorporated entities treated as Transmitting Natural Gas or Petroleum,as
corporations for federal income tax purposes. determined by the Commissioner of
Taxable personal property includes only: Revenue.
underground conduits,poles,wires and pipes,
whether on public or private property; and machinery 508......Cellular/Mobile Wireless
used in the conduct of the business, except stock in Telecommunications Companies
trade or machinery directly used in connection with
dry cleaning or laundering processes, refrigeration of
550 ......Electric Generation Plants Personal Property
goods, air conditioning of premises or in any
purchasing, selling, accounting or administrative
function.
551 ......Electric Generation Plant P.P., Renewable
Energy
503...... Classified Manufacturing Corporations*, as
defined in Ch. 63 §42B,including
552 ......Electric Generation P. P. Agreement Value
unincorporated entities treated as
corporations for federal income tax purposes.
Taxable personal property includes only:
underground conduits,poles,wires and pipes
whether on public or private property.
*Includes Classified Research &Development
Corporations in communities accepting local option
R&D exemptions and Classified Manufacturing and
Research &Development LLCs with single member
disregarded entities in communities accepting that
local option exemption.
Revised April 2019 7
Department of Revenue/Division of Local Services
CHAPTER 61, 61A, 6 1 B PROPERTY
Forest,Agricultural/Horticultural and Recreational CODE 8
lands valued according to M.G.L. Chapters 61, 61A Recreational Land
6 1 B are not specifically included in any of the four
major classifications. The commercial property tax All property that has been designated under Chapter
rate,however,is the applicable rate for land under 61B. (If an area has more than one use according to
these chapters. the codes below,use the code which represents the
primary use of the land).
CODE
Forest Land
801 ......Hiking -trails or paths
601......All land designated under Chapter 61 802 ......Camping -areas with sites for overnight
602...... Christmas Trees camping
803 ......Nature Study -areas specifically for
CODE 7 nature study or observation
804 ......Boating -areas for recreational boating and
Agricultural/Horticultural supporting land facilities
All land that has been designated under Chapter 61A. 805 ......Golfing -areas of land arranged as a golf
(Land devoted to this use must be in excess of 5 course
acres and meet other requirements of the law.) 806 ......Horseback Riding -trails or areas
807 ......Hunting -areas for the hunting of wildlife
808 ......Fishing Areas
71 Productive Land (Including Necessary 809 ......Alpine Skiing -areas for"downhill' skiing
and Related Land) 810 ......Nordic Skiing -areas for"cross-country"
skiing
710...... Cranberry Bog 811 ......Swimming Areas
711...... Tobacco, Sod 812 ......Picnicking Areas
712...... Truck Crops -vegetables 813 ......Public Non-Commercial Flying -areas
713...... Field Crops -hay,wheat,tillable forage for gliding or hand-gliding
cropland etc. 814 ......Target Shooting -areas for target
714...... Orchards -pears, apples,grape vineyards etc. shooting such as archery, skeet or
715...... Christmas Trees approved fire-arms
716......Necessary Related Land-farm roads,ponds, 815 ......Productive Woodland-woodlots
Land under farm buildings
717...... Productive Woodland 61A with a Forest
Management Plan;woodlots
718...... Pasture
719......Nurseries
72 Non-Productive Land
720......Wet land, scrub land,rock land
Revised April 2019 8
Department of Revenue/Division of Local Services
EXEMPT PROPERTY 927 ......Education—Univ. of Mass, State Colleges,
CODE 9 Community Colleges
928 ......Division of Capital Asset Management,
All property which is totally exempt from taxation Bureau of State Office Buildings
under various provisions of the law and owned by: 929 ......Other
90 Public Service Properties GASB 34 Codes
900...... United States Government 93 Municipal or County Codes
901...... (Intentionally left blank)
930 ......Vacant, Selectmen or City Council
91 Commonwealth of Massachusetts— 931 ......Improved, Selectmen or City Council
Reimbursable Land 932 ......Vacant, Conservation
933 ......Vacant, Education
910...... Department of Conservation and Recreation, 933 ......Improved, Education
Division of State Parks and Recreation 935 ......Improved, Municipal Public Safety
911...... Division of Fish and Game Wildlife, 936 ......Vacant Tax Title/Treasurer
Environmental Law Enforcement 937 ......Improved, Tax Title/Treasurer
912...... Department of Corrections, Division of 938 ......Vacant District
Youth Services 939 ......Improved, District
913...... Department of Public Health, Soldiers'
Homes 94 Educational Private
914...... Department of Mental Health, Department of
Mental Retardation 940......Elementary Level
915...... Department of Conservation and Recreation, 941......Secondary Level
Division of Water Supply Protection 942......College or University
916...... Military Division— Campgrounds 943......Other Educational
917...... Education—Univ. of Mass, State Colleges, 944......Auxiliary Athletic
Community Colleges 945......Affiliated Housing
918...... Department of Environmental Protection, 946......Vacant
Low-level Radioactive Waste Management 947......Other
Board
919...... Other 95 Charitable
92 Commonwealth of Massachusetts—Non 950 ......Vacant, Conservation Organizations
Reimbursable 951 ......Other
920...... Department of Conservation and Recreation 952 ......Auxiliary Use (Storage,Barns, etc.)953 ......Cemeteries
Division of Urban Parks and Recreation 954 ......Function Halls, Community Centers,
921...... Division of Fish and Game , DFW Fraternal Organizations
Environmental Law Enforcement, 955 ......Hospitals
Department of Environmental Protection 956 ......Libraries, Museums
922...... Department of Corrections, Division of 957 ......Charitable Services
Youth Services, Mass Military, State Police,
958 ......Recreation,Active Use
Sheriffs' Departments 959 .....Housing, Other
923...... Department of Public Health, Soldiers'
Homes, Department of Mental Health, 96 Religious Groups
Department of Mental Retardation
924...... Mass Highway Department 960 ......Church, Mosque, Synagogue, Temple, etc.
925...... Department of Conservation and Recreation 961 ......Rectory or Parsonage, etc.
Division of Water Supply Protection 962 ..... Other
conservation restrictions and sewer
easements), Urban Parks
926...... Judiciary
Revised April 2019 9
Department of Revenue/Division of Local Services
97 Authorities
970......Housing Authority
971...... Utility Authority,Electric, Light, Sewer,
Water
972......Transportation Authority
973......Vacant,Housing Authority
974......Vacant, Utility Authority
975......Vacant, Transportation Authority
98 Land Held by other Towns, Cities or
Districts
980......Vacant, Selectmen or City Council, Other
City or Town
981...... Improved, Selectmen or City Council, Other
City or Town
982......Vacant, Conservation, Other City or Town
985...... Improved Municipal or Public Safety, Other
City or Town
988......Vacant, Other District
989......Improved, Other District
99 Other
990...... 121A Corporations
991......Vacant, County or Regional
992...... Improved, County or Regional,Deeds or
Administration
993...... Improved Count or Regional Correctional
994...... Improved County or Regional Association
Commission
995...... Other, Open Space
996...... Other,Non-Taxable Condominium Common
Land
997...... Other
Revised April 2019 10
Department of Revenue/Division of Local Services
PROPERTY SALES REPORT
INSTRUCTIONS
The Property Sales Reports (LA-3) are used in
conducting assessment/sales ratio studies. In order to L. Repossession or Sale of a foreclosed property by a
conduct an accurate study,the following information financial institution or lender.
needs to be completed on all sales over$1,000. The M. Sale of property,
Board of Assessors must sin date and submit the ll P rty,the value of which has been
sign, materially influenced by zoning changes not
LA-3 via DLS Gateway. See Property Sales Report reflected in current assessments
Spreadsheet Specifications on page 12 for
submission requirement standards. N. Other,when a non-anu's length sale does not fall
into any other category,this code is used,
NON-ARM'S LENGTH CODES accompanied by a written explanation and/or
An"arm's length" sale is a sale between a willing buyer comparable sales analysis.
and a willing seller with no unusual circumstances O. Sale of property where a substantial physical
involved in the sale. Listed below are the codes for sales change has occurred. Specifically,the sale price and
that are considered non-anu's length. proposed value do not represent a property with the
same physical characteristics.
A. Sale between members of the same family i.e. sale price does not include change, whereas the
assessed value does
B. An intra-corporation sale,e.g.between a
corporation and its stockholder,subsidiary,affiliate P. Sale of property with a change in use when
or another corporation whose stock is in the same compared to its use on the assessment date.
ownership
C. Sale of any real property which includes personal Q. Sale of property which includes both a trade of
property,machinery,equipment,inventories or property and cash for the property conveyed
"good will". R. Sale of property which has been sold more than
once in the same analysis period. Only the most
D. As of FY17,use of code"D"was substituted with recent valid sale closest to the assessment date is
"O" In prior years:Sale of property substantially used for analysis purposes. See page 17 for
changed be ore the sale occurred but after the examples.
assessment date, i.e. sale price includes change,
whereas assessed value does not. S. As of FY 2017,use of code"S"can be
substituted with an"L". In prior years, was sale
E. Sale to/from a federal, state,or local government of a foreclosed property by a financial institution or
other lender. (If considered arm's length, must be
F. Transfer of convenience,e.g.,correcting defects in supported by detailed documentation.)
a title,a transfer by a husband either through a third
party or himself and his wife to create a tenancy by T. Property sold to an abutter
the entirety,etc.
G. Sale of only a portion of the assessed unit,e.g.,a U. Private sale not put on the market
parcel sold from a larger tract and the assessment is V. Sale of multiple parcels
for the larger tract,or a portion is in another
municipality W. Sale affected by deed restriction,e.g.,40B housing
H. Sale resulting from a court order,e.g.,a divorce
settlement,estate sale X. d�t or�lta�rred�� (?1'1'i 17
I. Sale in proceedings of bankruptcy
J. Sale of an undivided interest
K. Sale to/from an educational,charitable,or
religious organization
Revised April 2019 11
Department of Revenue/Division of Local Services
GATEWAY Version 3 - PROPERTY SALES REPORT - LA3
There is one unified sales LA3 rile template for both Interim and Certification years.
• Gateway will run the validations, eliminating the need to copy data into a clean-up template
then into the Upload screen
• Note: Excel file must be in .xlsx format.
PROPERTY SALES REPORT-LA3
Spreadsheet Specifications
Data Layout Example
c11—s
A B C D E F G H I J K L M N ❑ P Q R
prop_
jur_ sl_ s[_ type_ nal_ sale_ assessment proposed as_ time
code sale date parcel id seller buyer num alpha st a comments
_name id code price _value _value tio outlier trend Location Id
001 0403'2015 0-0-29 Smith John Jones Paul 121 Woodland St 101 470,000 390,000 447,500 0.95 495,000 c 123AB453BC90
001 12J22'2015 12-0l Harrison W- Racm B_ft 83 A Forest St 102 320,000 270,000 332,000 104 320,000 123AB465BC275
001 07i122015 6-0-156 Johns P Bradle A 13 Ralph Ave 104 IN125,000 185,000 170,000 1.36 125,000 Short Sale 123AB376BC1
001 OH1012015 3-0-63 Bartlett Co. Miller William 175 Maple St 101 P 225,000 220,000 475,000 2.11 230,900 123AB253CID
now Headings should be on one line(wrapped if necessary)labeled exactly as above see xfe
Column Heading Description Format
Column iur_code DOR community ID number Text column-Three digits
Column IS sale_data Date cif sale Data col umn-mm'ddyyyy
ColumnC parcel_id Community identification No special format-up to 30 Characters"
Column D seller Grantor of the property No special format-up to 40 Characters"
Column E buyer Grantee of the property No special format-up to 40 Characters`
Column F st num Street number of the property Numeric-up to 10 digits
Column G st_alph, For any text character par[of ct_num Text Column up u 5 Characters
Column H st_name Name of the street,road etc. Maximum Length-40 Characters
Column I pmp_type_id State use code of property Text column-3 Characters"
Column J no code Non-arms Length Code Text column-up to 3 Characters"""
ColumnK sale_price Sale Priceof the property Numerics
Col urn L mentvaluc Prior Fiscal Year Assessment Numeric"
Column M proposed value Proposed current Fiscal Year Assessment. Numeric
Colum,N ratio Assessment Sales Ratio Numeric with 2 place decimal
Column 0 outlier DOR use only,should be blank For all entries
ColumnP time_t—d (If appli-bi.)Time-Adjusted Sales Prics,. Numeric""
Column Q Comments Explanation of"W codes cr other as needed Text
I I nn I I ,ti Ill _ I vl Iiil rd 4ir "I �I I I I s�I _
' No entry can he blank
^^ This should reflect the property's class code as of the proposed assessment date,not what It was at the time of the sale.
^^^ Must be left blank For all valid sales.
using a lime adjustment for any or all classes,entire column may be filled.(Use actual selling price for those sales not time adjusted.)
IF a community is not using a lime-adjustment,column can be left blank.
Note: In the example above,the original sale of$225,000 is arms length since a vacant piece of land(class 130)sold and the prior FY assessed value reflects this)$220,000).
However,the same sale,when compared to the current FY assessed value of a single family home($475,000),becomes a non-arms length sale with the NAL code of"P,
The usage class changes from a 130 to a 101.
see(Over)or Garewa9 uvioae
Data Upload Directions
First Step: Bulk Upload
1. Once the LA3 Sales Report has the updated headings,in Gateway, click on the LA3 tab >LA3 Upload
Program >Bulk Upload screen.
2. For your jurisdiction, select the fiscal year and the process will default to either be Certification or
Interim Year.Note: Gateway automatically selects whether the community is in their Interim or
Certification year for the selected fiscal year.
3. Click on Date Range for sales being submitted and click on box if Sales Data Time Trended.
Revised April 2019 12
Department of Revenue/Division of Local Services
d
'tklp Mende Bulk.Records s Upload
( Bully Records Upload
arch lA4 dales C�tre 'State:LA-3 Intk Im'Yeai°FORM ENTFREGI
R Ilk uPlsad TaxRate Interim Year Adpstment NO STATUS FOUND
5„agle Fl--1 Lip!l—d
',p sand Sub,rTlt LAI Clata A4RLINGTON-010 2017
LA 15 Jurisdiction Arlington 01u r Fls l Year 2U17 Pracess 1ntNnm Ysai • Gu�
,—,tile F(eJ t '.art Gale Range. J 1/1/2015-12/31/2015 ) 1/1/2D14-12/31/2015 7/1/2@1 r-5/30/2115
6VSf:-Cleft a lrt-rii
Real Atatiw,ttcx A.pL—1-,Cent Is 5a9es Gat.Time Trended'.I...)
er v ,t slit Ppp wrai Select Go¢muent ChDose Ede Town Test.xlsx
Vi-,LA 19
C.Py D ti for e2'✓ Same Uplaadaml Fd�:
LR'.II F,anrr
t;;,xkculatefnyaprrneeC u�da
Ratio
tynluad G,arm�tlf[asGe...
V-,,/EditGmwth te.,,.
Wiew'/4ppr—,EQV
u,e:m, p;,rt,
vi-,Sur,"'my Report
Vieuvue-.rt,girlini.urit-
Click on Choose File.
Select your LA3 Sales file from your computer drive and click on Save Uploaded File.
Once LA3 Sales upload is saved, statistics will be processed.
After saving the file,you will see the following message:
illik Reviords t7jilioa
.. 'M43 a Ski IIA4(Ab0oil abPllmded mid US wjObIQ Ito b4m Ipoxem ,We can letmi I'lA's file H
lir���atN it 'U,
mYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYfl
TAkRaW-IrIt0figh W"W'AdjuOnl0owt c NO'S7ATU S FOUND
1.N:N,diu1fON-01,0,,201 7
Jdllpl'0k0on �Srrn 01 Vp,, r"ItiUkl We,011' 24117 9, r
I�tU�^U Ur ilrzuFilnli Yrc ,
• About every 30 seconds, the Upload Service checks for new files. When it sees one or more new
files it will begin processing each file in the order in which it arrived in the pen. This happens
very rapidly for most size files, but users can either wait on the upload screen or go about their
business and in all cases the system will send an email to the user initiating the upload when
the upload completes. Ensure your email is correct in the Gateway directory.
When processed, the system will show the number of correctly formatted records and any incorrect
records. If the file has errors, correct the data and select Reprocess Incorrect Data at the bottom of
the screen.
Revised April 2019 13
Department of Revenue/Division of Local Services
Once all the data is corrected, click onthe Save button mt the bottom mf the screen. /\ confirmation
indicating how many correct records were successfully uploaded into Gateway will appear.
System Me000i��e0''
Messages have been broken into 3 major classes: M Ernora,M VVarninga,M Information Users will see
an icon specific to each type along with the text, for easy identification.
��N
_ O==""Ic"°m=wy i3zc ru
VVairn[ng,z
W�� CaNmnie,cial Class values chainged InIOMmhwn 25%,allid$2010,000
Information:
0 Data saved
Errors must be fixed fora process to continue. Warnings may require action like a DLS override or may
just bea warning. Information doesn't require any action; it's just information.
Note: Messages always appear at the top of the screen and are listed in order of importance: errors
always appear first, followed by warnings and then by informational messages.
Single Record Upload
mK��"� "������
''
While in Gateway u1 the LA3 tab,go to the Single Record Upload screen and select yourjunisdiction. Correctly
identify the Fiscal year and the Process (Certification or Interim Year Adjustment)will default. Enter the data in
the correct format uy listed in the LA3 Spreadsheet Specifications. lfu field fhnnu1iy incorrect,the system will
prompt Dataformats are not valid in the highlighted field(s). Please correct. Click the Save button to add the
record for that community,proouyy, undfyou]�uur� C|/okAddNur to add an ruoond, uy opposed to
overwriting the information on the screen and clicking Save. The latter action will simply overwnite one record's
information with different information.
Revised April 2019 14
Department of Revenue/Division of Local Services
LA3 Search/Update/Delete
LA3 Search/Update/Delete
LAB Search/Update;/Delete
Status,:LA-3 Interim Year FORM APPROVED,
TaxRate Interim..Year Adlustment FORM APPROVED,
FALL RIVER.-095 2017
Cl]I rursalimkimm I Fall Riwei [.95 • Fiscal Mear 2017 • Process Interuni Year uG ur
Parmel Intl
Sale Date Fro-, (mm/did/`YYYY) Sale Date To (mm/dd/➢yyy)
Sale Price From, Sale Prime To
Buyer Name Seller Name
Current Year AlSR From, To, IS Time Trended Only l J
Street Naine
Class MULTIPLE USE Property Type IList 012 Property Group 013
RESID,E:NTIAL 013 D 3'1.
OPEN SPACE 014 tl113&031.
COMMERCIAL ()Lb 01.3-043
Current Year NA,L Crsde Valid Sales-Code is Blank.....
In*.valid Sales-NAL Sales
A
Al.
Sea nch,. Clear Search Criteria Reset Smrt.
Enter search criteria, and click Search at the bottom of the screen. Once results are displayed,you can export
data to Excel, edit individual sales, or delete the sales from the file.Note: If no criteria has been selected the
default is to show all the data.
Revised April 2019 15
Department of Revenue/Division of Local Services
Two pre programmed sorts are available on the "LA3 Search/Update/Delete" screen. These sorts are usefull in
checking the Valid and Nonvalid(NAL) codes prior to submission of the LA-3. Internally the BLA has been
using these sorts,via the "Macros", for checking LA-3 submissions during the last 10 years.
Repeat Sales Sort
The first new sort group is "Repeat Sales Only"—multiple sales of the same property during the time
period under review. This is the situation when the use of the"R" code may come into play.
IA-3 Search/Update/Delete
LA-3,Search,/Update/Delete
Status.ILA-3 pnterili m'Year FORM APPROVED
Tax ate-3nWrn Year AdJuWiertt FORMS APPROVED
UrJ5diictfi0r Aba noton-R101 ♦ HSCal Year 201E w Process tnterdrr Fear r rp
Parcel Id
Saite.Ddtr„3-'ruuan (I mi /yNyy) Star MAP To
Salle Price.IFrom &Me Price To
Buyer Name Seller Name
Current VearASRiFrourm No
Street Name 1s TinseTrended Drdy (<
R� gat SaV aiy � &4uuP rcate INarm�sL3uu�
p Etn' rtyType tl r^,t Prrrtu+u rt' �Lkw�mra,o,) tat3....
REStDEh"yUAL 313 u33 Ili
OPEN SPACE i 0 4 o 013&031
.COMMERCIAL 01E " G13-043 w,
o`,ugrm nit Vpar NAr Coda- 'Valid Sales- Is Nank .r
brralld Saves-MlL Sak.
A
Al
ar�tr� Cte�aar rrrnto Crria� t" ,,�
7'r del>,te all saes chr--k Search vAtihout sallectinq any crteria,than chrk,Delete Searched Data.Rwrnemder to,am delis the,stored Excel file on the BJk a bad screen.
To use this sort:
Go to the "LA-3"Tab
Select "Search/Update/Delete" from the "LA-3 Upload program" section
Select the Fiscal Year
Hit "Go"
Click on the box after "Repeat Sales Only"
Hit "Search"
This will produce a listing of Repeat Sales that are grouped together:
Revised April 2019 16
Department of Revenue/Division of Local Services
0— 1-11-0 ......
OP—1
F_11E1X—�";-,- nmvw, li S rztk tllWWwK4UUIG49 wv*w 11 N M110W1 I'll 'I, Wel MV "o 11114*
'Awl&w m""A0, 006,11140 AAWA 010WNWYAWHdStl "WIV,r *10P IWO VIA0 41AX
yy( 00,WW
NIK Wml~m W--w ft"., W"', WWw
M N
wow u1-fw, Wuowut 10,�,O�V,,Wfv, 1V I poww
J,E.poxt SearCh,ed Data To,Excel
Note: At the bottom of the screen on the left hand side there is a button
which allows you to additionally export the report to Excel. While viewing the sort in Gateway, there are Edit
buttons to make changes on each sale.
Repeat Sales: What to look for.
It is important here to realize why any of the multiple sales of the same property should be coded out
with an NAL code.
1. First, the sale may not be valid for any of a number or reasons (use the appropriate NAL code).
2. Second, there may be two or more valid sales and only one valid Sale for each property
may be used during the time period of the sales analysis
Review:
• If both sales are valid, then the older sale needs to be coded out. Mark the older sale, in this
instance, with the NAL code "R" if it is valid.
• If the most recent sale iS not valid, then the older sales should not be coded "R" if it
otherwise would be valid.
"(R) Sale of property which has been sold more than once in the same analysis period. Only the most recent
valid sale closest to the assessment date is used for analysis purposes."-From Property Sales Report
N01 E� If:II(xi wish ft ck anc0u r si:°(irch jlc �must lick(!rn "Ch:lar Si:,arch a rffi:°ria""bi?ftvi?starting anc�du� r si:,(irch
1 Time period of the sales submitted on the LA-3. Some classes require one year of sales while others require two years of sales.If there
is one year of required/submitted sales for a class then the period of analysis is one year for that class. Likewise,if a class requires two
years,it has a two year analysis period.
Revised April 2019 17
Department of Revenue/Division of Local Services
Duplicate Names Sort
The second new sort group is "Duplicate Names Only"which separates out potential Buyers and
Sellers with the same last name and where the sale has NOT been coded out.
To use this sort:
Go to the "LA-3"Tab
Select "Search/Update/Delete"from the "LA-3 Upload program" section
Select the Fiscal Year
Hit"Go"
Click on the box after "Duplicate Names Only"
Hit "Search"
This will produce a listing of potentially related Buyers and Sellers:
da tlrxIM:RP¢m M'gv,, d� 1^11's1w'm J,M9Hi+a'l0n
mn�^I ehd
k AfpdA1^I'+!w.w�b I,n vl tkUvnx'p}Fapn A»wtl✓a P'�a (I�mfA',',l�in"YJ,�
^fi'hYM,t'�nuP"q.TwroYVq 15aPofi.a�rlri,v Yu
Ku,d Ih{av MON,<adu�wn
4';1amavrml'WwMn ALn�@ 4nimu T't�
5'RmM M.mm h Th—lf Nw9xltl MY
41 MWLT;RF1JrK, d xAr 6rwuodm 61'1
41FSUNn144c II; r1 (// 17� f%
1"d'NSWE J 13 JY.
d ^�vt'AmHu^dAstil CId,11 16d'.5"
Al
T Vtke�dl.1'aiµ,L[k aF.WO:n vfLA :u.41W^f�,ars+It TWA„V"v:n Gk>kJ.�w%f..Y',kW1�aYl;!A e1^»LS N dS WIo�M1 P h �1:Hth3 EuY4 P1A.rv.,4,u li'u.1Y 15Uk'GA 9a:rcEk'�_
5.0 0,rd.5'k, fl q.,A.:
Awumdrnro'q�YNI'n7rwhluAaaba4 kg v+�l rAV woS:Pi�-wrt,tva[ivavA'wNY 1�,Ma>4f rq lfu4r n rrm�,lry lul k�v7M1_
xhrt Yaena yl v�o-wdLwN ) Mkpms 8 mr7.w 'N 'Mrfiww'I 4a nyAn¢ Tw UtMma � WbTn Cady � WpK 4adm r aMAC meNa b WWhw �c 1"xhnr A
dra��n�«ttr s MOM" j�m✓��a"Ire
Note: At the bottom of the screen on the left hand side there is a button which allows you to additionally export the report
to Excel. While viewing the sort in Gateway, there are Edit buttons to make changes.
While this sort narrows down the possibilities by looking at potentially similar last names or business
names, the reviewer is on their own here because the match is not exact. There may be instances of the
first several characters being the same but the entire last name is not the same. Whether or not a change
is warranted will be in the hands of the reviewer.
The following are examples of results that probably do not show a connection between the Buyer and
Seller and therefore should be ignored.
Seller ,> Royer t:
-�ouR ..M i t.��......do �uu�......�
CPRDE:NAj' IIN�, III �' uffia,u scarch.
TRC A RIICHARD MCfNAHAN FAMILY
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REVOCABLE TRUST REVOCABLE TRUST
Revised April 2019 18
Department of Revenue/Division of Local Services
LA3 Sale Price Halves f Quartiles
The sale price and halves or quartile report requires a class selection and then display the results.
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Results should comply with Certification Standards and will be reviewed and approved by BLA staff.
Assessors can download and print the final report once approved.
Review Statistics Summary
When the LA3 data is uploaded into Gateway, the statistical results of the sales data is automatically
calculated and displayed on either the LA15 for Interim Year Adjustment sales, or Final Statistics
Approval for Certification sales. Assessors should review these results for program compliance
before submitting the LA3.
Certification Year: Review LA3 Statistics (Approval by BLA)
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Revised April 2019 19
Department of Revenue/Division of Local Services
Sign and Submit
To complete the submission of the LA3, go to the Sign and Submit LA3 Data screen, on the menu. In
Release 3 all signatures are now in a dedicated section that uses pop-ups instead of blank lines. You'll
only see one checkbox per official. Simply click the signature checkbox to sign a form; a pop-up box
will appear and comments can be entered if needed. When one signature is added, a new checkbox will
appear if additional signatures are allowed. When you are ready to formally submit the file and lock the
file from further local changes, click Submit.
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LA15 Interim Year Review
The LA15 is located in the LA3 Tab in Gateway. To complete the submission process for the
Interim Year Adjustment program, you must complete the LA15 form. The Parcel Counts for the
LA15 will be auto filled from prior year's LA4. Statistics will display.
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After reviewing the resulting sales statistics for compliance with program requirements, and answering
the questions pertaining to the C & I updates, if ready for formal submission, the majority of the Board
Revised April 2019 20
Department of Revenue/Division of Local Services
of Assessors (or its authorized designee) should save and sign and submit the form at the bottom of
the screen.
Note: Reviewing C&I adjustments, "No" is the default(no adjustments) When you click Yes, all the
boxes become active.
For Assistance or Guidance
Contact your BLA Community Advisor
or email us at
bladataAdor.state.ma.us
Revised April 2019 21
10/11/23,8:16AM Unofficial Property Record Card
Unofficial Property Record Card - North Andover, MA
General Property Data
Parcel ID 104.C-0110-0000.0 Account Number M_235369_938159
Prior Parcel ID
Property Owner CASHMAN,ODELLE F TRUST Property Location DALE STREET NORTH ANDOVER
J M CASHMAN ET AL,TR Property Use BUILDABLE
Mailing Address 907 DALE STREET Most Recent Sale Date 7/2211 9 8 6
Legal Reference 0071-0129
City NORTH ANDOVER Grantor CASHMAN JOAN M
Mailing State MA Zip 01845 Sale Price 1
ParcelZoning R1 Land Area 1.050 acres
Current Property Assessment
Card 1 Value Building Value 0 Xtra Features 0 Land Value 331,600 Total Value 331,600
Value
Building Description
Building Style N/A Foundation Type N/A Flooring Type NIA
#of Living Units 0 Frame Type NIA Basement Floor N/A
Year Built NIA Roof Structure NIA Heating Type NIA
Building Grade N/A Roof Cover NIA Heating Fuel N/A
Building Condition N/A Siding NIA Air Conditioning 0%
Finished Area(SF)0 Interior Walls N/A #of Bsmt Garages 0
Number Rooms 0 #of Bedrooms 0 #of Full Baths 0
#of 3/4 Baths 0 #of 1/2 Baths 0 #of Other Fixtures 0
Legal Description
Narrative Description of Property
This property contains 1.050 acres of land mainly classified as BUILDABLE with a(n)N/A style building,built about NIA,having N/A exterior and N/A
roof cover,with 0 commercial unit(s)and 0 residential unit(s),0 room(s),0 bedroom(s),0 bath(s),0 half bath(s).
Property Images
a SKETCH . IMAGE
Disclaimer:This information is believed to be correct but is subject to change and is not warranteed.
hftps://northandover.patriotproperties.com/RecordCard.asp 1/1
10/26/23, 1:58 PM Previous Assessments
1-0+- 10 C, U 11 o
Previous Assessments
Year Code Building Yard Items Land Value Category Total
2023 130-BUILDABLE 0 0 331,600 New Construction 331,600
2023 130-BUILDABLE' 0 0 331,600 FINAL VALUE 331,600
2022 130-BUILDABLE 0 0 301,100 New Construction 301,100
2022 130-BUILDABLE 0 0 301,100 FINAL VALUE 301,100
2021 130-BUILDABLE 0 0 272,800 New Construction 272,800
2021 130-BUILDABLE 0 0 272,800 FINAL VALUE 272,800
2020 130-BUILDABLE 0 0 272,800 New Construction 272,800
2020 130-BUILDABLE 0 0 272,800 FINAL VALUE 272,800
2019 130-BUILDABLE 0 0 272,800 FINAL VALUE 272,800
2018 130-BUILDABLE 0 0 216,000 FINAL VALUE 216,000
2017 130-BUILDABLE 0 0 213,800 FINAL VALUE 213,800
2016 130-BUILDABLE 0 0 212,500 FINAL VALUE 212,500
2015 130-BUILDABLE 0 0 209,000 FINAL VALUE 209,000
2014 130-BUILDABLE 0 0 198,800 FINAL VALUE 198,800
2013 130-BUILDABLE 0 0 209,000 FINAL VALUE 209,000
2012 130-BUILDABLE 0 0 207,300 FINAL VALUE 207,300
2011 130-BUILDABLE 0 0 207,300 FINAL VALUE 207,300
2010 130-BUILDABLE 0 0 207,300 FINAL VALUE 207,300
2009 130-BUILDABLE 0 0 188,200 FINAL VALUE 188,200
2008 130-BUILDABLE 0 0 188,200 FINAL VALUE 188,200
2007 130-BUILDABLE 0 0 208,200 FINAL VALUE 208,200
2006 130-BUILDABLE 0 0 189,200 FINAL VALUE 189,200
2005 130-BUILDABLE 0 0 175,100 FINAL VALUE 175,100
2004 130-BUILDABLE 0 0 166,800 FINAL VALUE 166,800
2003 130-BUILDABLE 0 0 131,600 FINAL VALUE 131,600
2002 130-BUILDABLE 0 0 114,300 FINAL VALUE 114,300
2001 130-BUILDABLE 0 0 104,900 FINAL VALUE 104,900
2000 130-BUILDABLE 0 0 84,100 FINAL VALUE 84,100
1999 130-BUILDABLE 0 0 84,100 FINAL VALUE 84,100
1998 130-BUILDABLE 0 0 84,100 FINAL VALUE 84,100
1997 130-BUILDABLE 0 0 73,100 FINAL VALUE 73,100
1996 130-BUILDABLE 0 0 73,100 FINAL VALUE 73,100
1995 130-BUILDABLE 0 0 73,100 FINAL VALUE 73,100
1994 130-BUILDABLE 0 10 73,100 FINAL VALUE 73,100
1993 130-BUILDABLE 0 10 173,100 IFINAL VALUE 173,100
1992 130-BUILDABLE 0 10 181,400 IFINAL VALUE 181,400
https:Hnorthandover.patdotproperties.com/g_previous.asp 1/1
10/11/23,8:18 AM Unofficial Property Record Card
Unofficial Property Record Card - North Andover, MA
General Property Data
Parcel ID 104.C-0149-0000.0 Account Number M_235396_938133
Prior Parcel ID
Property Owner CASHMAN REALTY TRUST,FRANK Property Location WINTER STREET NORTH ANDOVER
J M CASHMAN ET AL,TR Property Use BUILDABLE
Mailing Address 849 DALE STREET Most Recent Sale Date 5/6/1994
Legal Reference 11917
City NORTH ANDOVER Grantor CASHMAN REALTY TR
Mailing State MA Zip 01845 Sale Price 1
ParcelZoning R1 Land Area 1.010 acres
Current Property Assessment
Card 1 Value Building Value 0 Xtra Features
Value 0 Land Value 331,200 Total Value 331,200
Building Description
Building Style N/A Foundation Type N/A Flooring Type N/A
#of Living Units 0 Frame Type N/A Basement Floor N/A
Year Built N/A Roof Structure N/A Heating Type N/A
Building Grade N/A Roof Cover N/A Heating Fuel N/A
Building Condition N/A Siding N/A Air Conditioning 0%
Finished Area(SF)0 Interior Walls NIA #of Bsmt Garages 0
Number Rooms 0 #of Bedrooms 0 #of Full Baths 0
#of 3/4 Baths 0 #of 1/2 Baths 0 #of Other Fixtures 0
Legal Description
Narrative Description of Property
This property contains 1.010 acres of land mainly classified as BUILDABLE with a(n)N/A style building,built about N/A,having N/A exterior and NIA
roof cover,with 0 commercial unit(s)and 0 residential unit(s),0 room(s),0 bedroom(s),0 bath(s),0 half bath(s).
Property Images
x; SKETCH IMAGE
Disclaimer:This information is believed to be correct but is subject to change and is not warranteed.
https://northandover.patriotproperfies.com/RecordCard.asp 1/1
10/26/23, 1:59 PM Previous Assessments LC1•� I o({c..,. G +�
Previous Assessments
Year Code Building Yard Items Land Value Category Total
2023 130-BUILDABLE 0 0 331,200 New Construction 331,200
2023 130 BUILDABLE 0 0 331,200 FINAL VALUE 331,200
2022 130-BUILDABLE 0 0 300,700 New Construction 300,700
2022 130-BUILDABLE 0 0 300,700 FINAL VALUE 300,700
2021 130-BUILDABLE 0 0 272,400 New Construction 272,400
2021 130-BUILDABLE 0 0 272,400 FINAL VALUE 272,400
2020 130-BUILDABLE 0 0 272,400 New Construction 272,400
2020 130-BUILDABLE 0 0 272,400 FINAL VALUE 272,400
2019 130-BUILDABLE 0 0 272,400 FINAL VALUE 272,400
2018 1130-BUILDABLE 0 0 215,700 FINAL VALUE 215,700
2017 130-BUILDABLE 0 0 213,500 FINAL VALUE 213,500
2016 130-BUILDABLE 0 0 212,200 FINAL VALUE 212,200
2015 130-BUILDABLE 0 0 208,700 FINAL VALUE 208,700
2014 130-BUILDABLE 0 0 198,500 FINAL VALUE 198,500
2013 130-BUILDABLE 0 0 208,700 FINAL VALUE 208,700
2012 130-BUILDABLE 0 0 207,000 FINAL VALUE 207,000
2011 130-BUILDABLE 0 0 207,000 FINAL VALUE 207,000
2010 130-BUILDABLE 0 0 207,000 FINAL VALUE 207,000
2009 130-BUILDABLE 0 0 187,900 FINAL VALUE 187,900
2008 130-BUILDABLE 0 0 187,900 FINAL VALUE 187,900
2007 130-BUILDABLE 0 0 207,900 FINAL VALUE 207,900
2006 130-BUILDABLE 0 0 189,000 FINAL VALUE 189,000
2005 130-BUILDABLE 0 0 174,900 FINAL VALUE 174,900
2004 130-BUILDABLE 0 0 166,700 FINAL VALUE 166,700
2003 1130-BUILDABLE 0 0 151,400 FINAL VALUE 151,400
2002 130-BUILDABLE 0 0 131,800 FINAL VALUE 131,800
2001 130-BUILDABLE 0 0 120,800 FINAL VALUE 120,800
2000 130-BUILDABLE 0 0 96,900 FINAL VALUE 96,900
1999 130-BUILDABLE 0 0 96,900 FINAL VALUE 96,900
1998 130-BUILDABLE 0 0 96,900 FINAL VALUE 96,900
1997 130-BUILDABLE 0 0 84,300 FINAL VALUE 84,300
1996 130-BUILDABLE 0 0 84,300 FINAL VALUE 84,300
1995 130-BUILDABLE 0 0 84,300 FINAL VALUE 84,300
1994 130-BUILDABLE 0 0 76,500 FINAL VALUE 76,500
1993 130-BUILDABLE 0 0 76,500 FINAL VALUE 76,500
1992 130-BUILDABLE 0 0 85,100 FINAL VALUE 85,100
https://northandover.patriotproperties.com/g_previous.asp 1/1
10/11/23,8:46 AM Unofficial Property Record Card
Unofficial Property Record Card - North Andover, MA
General Property Data
Parcel ID 104.C-0150-0000.0 Account Number M_235426_938087
Prior Parcel ID
Property Owner JOAN M.CASHMAN REVOCABLE TRUS Property Location WINTER STREET NORTH ANDOVER
JOAN M.CASHMAN,TRSTEE OF LIF Property Use BUILDABLE
Mailing Address 849 DALE STREET Most Recent Sale Date 4/19/2012
Legal Reference DOC:105,480
City NORTH ANDOVER Grantor CASHMAN
Mailing State MA Zip 01845 Sale Price 1
ParcelZoning R1 Land Area 1.480 acres
Current Property Assessment
Card 1 Value Building Value 0 Xtra Features 0 Land Value 335,900 Total Value 335,900
Value
Building Description
Building Style N/A Foundation Type N/A Flooring Type N/A
#of Living Units 0 Frame Type N/A Basement Floor N/A
Year Built N/A Roof Structure N/A Heating Type N/A
Building Grade N/A Roof Cover N/A Heating Fuel N/A
Building Condition N/A Siding N/A Air Conditioning 0%
Finished Area(SF)0 Interior Walls N/A #of Bsmt Garages 0
Number Rooms 0 #of Bedrooms 0 #of Full Baths 0
#of 3/4 Baths 0 #of 1/2 Baths 0 #of Other Fixtures 0
Legal Description
Narrative Description of Property
This property contains 1.480 acres of land mainly classified as BUILDABLE with a(n)NIA style building,built about NIA,having N/A exterior and N/A
roof cover,with 0 commercial unit(s)and 0 residential unit(s),0 room(s),0 bedroom(s),0 bath(s),0 half bath(s).
Property Images
s SKETCH IMAGE
Disclaimer:This information is believed to be correct but is subject to change and is not warranteed.
https://northandover.patriotproperties.com/RecordCard.asp 1/1
10/26/23, 1:59 PM Previous Assessments L c��- io H C-.o i 5d
Previous Assessments
Year Code Building Yard Items Land Value Category Total
2023 130-BUILDABLE 0 0 335,900 New Construction 335,900
2023 130-BUILDABLE 0 0 335,900 FINAL VALUE 335,900
2022 130-BUILDABLE 0 0 305,400 New Construction 305,400
2022 130-BUILDABLE 0 0 305,400 FINAL VALUE 305,400
2021 130-BUILDABLE 0 0 277,100 New Construction 277,100
2021 130-BUILDABLE 0 0 277,100 FINAL VALUE 277,100
2020 130-BUILDABLE 0 0 277,100 New Construction 277,100
2020 130-BUILDABLE 0 0 277,100 FINAL VALUE 277,100
2019 1130-BUILDABLE 0 0 277,100 FINAL VALUE 277,100
2018 130-BUILDABLE 0 0 219,300 FINAL VALUE 219,300
2017 130-BUILDABLE 0 0 217,100 FINAL VALUE 217,100
2016 130-BUILDABLE 0 0 215,800 FINAL VALUE 215,800
2015 130-BUILDABLE 0 0 212,300 FINAL VALUE 212,300
2014 130-BUILDABLE 0 0 202,100 FINAL VALUE 202,100
2013 130 BUILDABLE 0 0 212,300 FINAL VALUE 212,300
2012 130-BUILDABLE 0 0 210,600 FINAL VALUE 210,600
2011 130-BUILDABLE 0 0 210,600 FINAL VALUE 210,600
2010 130-BUILDABLE 0 0 210,600 FINAL VALUE 210,600
2009 130-BUILDABLE 0 0 191,400 FINAL VALUE 191,400
2008 130-BUILDABLE 0 0 191,400 FINAL VALUE 191,400
2007 130-BUILDABLE 0 0 211,600 FINAL VALUE 211,600
2006 130-BUILDABLE 0 0 191,200 FINAL VALUE 191,200
2005 130-BUILDABLE 0 0 177,100 FINAL VALUE 177,100
2004 130-BUILDABLE 0 0 168,800 FINAL VALUE 168,800
2003 130-BUILDABLE 0 0 153,500 FINAL VALUE 153,500
2002 130-BUILDABLE 0 0 133,900 FINAL VALUE 133,900
2001 130-BUILDABLE 0 0 122,900 FINAL VALUE 122,900
2000 130-BUILDABLE 0 0 99,000 FINAL VALUE 99,000
1999 130-BUILDABLE 0 0 99,000 FINAL VALUE 99,000
1998 130-BUILDABLE 0 0 99,000 FINAL VALUE 99,000
1997 130-BUILDABLE 0 0 86,400 FINAL VALUE 86,400
1996 130-BUILDABLE 0 0 86,400 FINAL VALUE 86,400
1995 130-BUILDABLE 0 0 86,400 FINAL VALUE 86,400
1994 130-BUILDABLE 0 0 78,400 FINAL VALUE 78,400
1993 1130-BUILDABLE 0 0 78,400 1FINAL VALUE 178,400
1992 1130-BUILDABLE 0 10 187,200 IFINAL VALUE 187,200
https://northandover.patriotproperties.com/g_previous.asp 1/1
8
10/11/23,8:17 AM Unofficial Property Record Card
Unofficial Property Record Card - North Andover, MA
General Property Data
Parcel ID 104.C-0151-0000.0 Account Number M 235358 938051
Prior Parcel ID
Property Owner CASHMAN,ODELLE F TRUST Property Location DALE STREET NORTH ANDOVER
J M CASHMAN ET AL,TR Property Use UNBUILDABLE
Mailing Address 849 DALE STREET Most Recent Sale Date 712211986
Legal Reference 0071-0129
City NORTH ANDOVER Grantor
Mailing State MA Zip 01845 Sale Price 0
ParcelZoning R1 Land Area 1.680 acres
Current Property Assessment
Card 1 Value Building Value 0 Xtra Features 0 Land Value 800 Total Value 800
Value
Building Description
Building Style N/A Foundation Type NIA Flooring Type N/A
#of Living Units 0 Frame Type N/A Basement Floor N/A
Year Built N/A Roof Structure N/A Heating Type NIA
Building Grade N/A Roof Cover NIA Heating Fuel N/A
Building Condition NIA Siding N/A Air Conditioning 0%
Finished Area(SF)0 Interior Wails N/A #of Bsmt Garages 0
Number Rooms 0 #of Bedrooms 0 #of Full Baths 0
#of 3/4 Baths 0 #of 1/2 Baths 0 #of Other Fixtures 0
Legal Description
Narrative Description of Property
This property contains 1.680 acres of land mainly classified as UNBUILDABLE with a(n)N/A style building,built about N/A,having NIA exterior and N/A
roof cover,with 0 commercial unit(s)and 0 residential unit(s),0 room(s),0 bedroom(s),0 bath(s),0 half bath(s).
Property Images
SKETCH i IMAGE
"; ;
Disclaimer:This information is believed to be correct but is subject to change and is not warranteed.
hfps://northandover.patriotproperties.com/RecordCard.asp 1/1
10/26/23,2:05 PM Previous Assessments
Previous Assessments
Year Code Building Yard Items Land Value Category Total
2023 132-UNBUILDABLE 0 0 800 New Construction 800
2023 132-UNBUILDABLE 0 0 800 FINAL VALUE 800
2022 132-UNBUILDABLE 0 0 800 New Construction 800
2022 132-UNBUILDABLE 0 0 800 FINAL VALUE 800
2021 132-UNBUILDABLE 0 0 800 New Construction 800
2021 132-UNBUILDABLE 0 0 800 FINAL VALUE 800
2020 132-UNBUILDABLE 0 0 800 New Construction 800
2020 132-UNBUILDABLE 0 0 800 FINAL VALUE 800
2019 132-UNBUILDABLE 0 0 800 FINAL VALUE 800
2018 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2017 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2016 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2015 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2014 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2013 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2012 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2011 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2010 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2009 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2008 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2007 132-UNBUILDABLE 0 0 4,000 FINAL VALUE 4,000
2006 132-UNBUILDABLE 0 0 4,000 FINAL VALUE 4,000
2005 132-UNBUILDABLE 0 0 4,000 FINAL VALUE 4,000
2004 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2003 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2002 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2001 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
2000 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
1999 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
1998 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
1997 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
1996 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
1995 132-UNBUILDABLE 0 0 3,900 FINAL VALUE 3,900
1994 132-UNBUILDABLE 0 10 17,600 FINAL VALUE 7,600
1993 132-UNBUILDABLE 0 0 17,600 FINAL VALUE 7,600
1992 132-UNBUILDABLE 0 0 18,400 IFINAL VALUE 8,400
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