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November 2011 MAAO NEWSLetter 1

As I am writing this ar-ticle for our newsletter once again Marie and I must say thank you all for your thoughts and prayers. Marie has her seventh chemotherapy treatment this week and hopefully only one more

after this. All of you kindness has not gone un-noticed. Thank you all so much.

Summer unfortunately has gone and we are now into fall. Boy that is scary when you think about it. As a group we had a great summer of education, networking and social events. Now that the 56th Annual School is over we can fo-cus on our tasks of setting our tax rates.

We had another great year at UMass with once again over 200 students participating in the various educational classes. A huge THANK YOU goes out to Pam Davis, Education Com-mittee and the Instructors for donating their time to make school such a huge success once again this year. For all the new assessors of first timers add the instructors and new friend contact information to your phone books, yet another source of information.

I have just returned from representing you all at the IAAO Conference in Phoenix AZ. From the opening ceremony to the closing banquet, everything was absolutely amazing. I was es-pecially pleased finding out what a great voice our own Mike Miano has. I have known Mike for a number of years and never knew he could even sing. If you ever get the opportunity to go to an IAAO conference do not hesitate to go, simply amazing.

The remainder of the year will be an extremely busy one educationally speaking. Also please don’t forget the NRAAO Conference at the Red Jacket Inn on April 29 thru May 2, 2012. Our education committee has been working very hard putting these sessions together.

Linda Swadel and the Legislative Commit-tee have been straight out with all of our new legislation and watching the other organiza-tions legislation that could impact us. They are ready to give testimony on all of our bills, as well as let us know when it is time for us to speak to our Representatives and Senators.

We have so many great people involved in our organization working their fingers to the bone, Thank you all for all you do for us.

LEGAL MATTERSDavid J. Martel and Rosemary Crowley, Esquires• • • • •The “bulk sale” of vacant lots in a subdivision raised interesting valuation issues which the Appellate Tax Board recently wrestled with in GD Fox Meadow, LLC v. Westwood Asses-sors. The ATB ultimately decided that it was appropriate to value the lots individually with-out reference to the bulk sale price.

Fox Meadow, which conjures up images of wildlife roaming at large in Westwood, was what the ATB called a “near turn-key subdivi-sion” with a completed road with a base coat of asphalt, underground utilities and 19 unim-proved lots which ranged in size from about one acre to eight acres. The subdivision’s cache was enhanced, according to the ATB, by Westwood’s being ranked in one publica-

VOLUME XXXXI, NUMBER 8 • NOVEMBER 2011Published by the Massachusetts Association of Assessing Officers

MAAO CAlendAr

2012 Winter SchoolTewksbury Police Station

Course 1 February 10, 11, 17, 18, 24

Course 5March 9, 10, 16, 17, 23

Winter MeetingFebruary 16, 2012

Lombardo’s, Randolph

NRAAO/Spring Conf.April 29 – May 3, 2012

Red Jacket Beach ResortSouth Yarmouth, MA

COntACt InfOrMAtIOn

Mailing address for all correspondence:

MAAOPO Box 70

Shrewsbury, MA 01545

Physical Location:MAAO

241 Boston Post Rd. West, Marlborough, MA 01752

Bob Ellia, MAA Executive Director

774-249-8625Fax: [email protected]

Christine Purple,

Administrative Assistant774-249-8624

Fax: [email protected]

President: Ron Keohan, MAA Saugus

Email: [email protected]: (781) 231-4130

From the PresidentPresident Ron Keohan, MAA

MAAO NEWSLetter September 20112

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In March 2008, about three months after the valuation date for Fiscal Year 2009, the Appellant acquired the unsold lots for a total purchase price of about $10.5 Million. The total assessed value of the lots, after taking abatements into ac-count, was about $14.5 Million. The individual lot assess-ments ranged from about $580,000 to $1 Million.

Fox Meadow argued that the arm’s length bulk sale, so soon after the valuation date, created a “rebuttable assumption” that the $10.5 Million sale price was in fact the fair market value of the property.

According to the ATB decision, the owner didn’t deny that the “retail value” of the individual lots was reasonable if each lot was to be valued separately. Instead, the owner main-tained that, since the lots were purchased in bulk, they should be valued at their “wholesale value”, in other words the total sale price allocated to each of the lots.

In support of their position, the assessors pointed out that sev-eral of the subdivision lots had been separately sold. One of these sales was on January 7, 2008, within one week of the assessment date and for a price of about $900,000. In ad-dition, according to the ATB, the lots were being separately marketed to builders or individuals for construction of homes. Furthermore, the ATB noted that the Appellant and its parent company were in fact in the business of selling separate lots for development. In addition, the ATB stated that “the sub-ject property was not a mere paper subdivision without tan-gible embodiment, but rather was one that had reached near full physical fruition.”

At the end of the day, the ATB concluded that the highest and best use of the property on the assessment date was as “nine-teen separate retail building lots that were presently being marketed and were currently ready to be sold to and utilized by multiple purchasers at retail prices.”

The ATB found that the comparable sales methodology used by the Assessors supported their valuation of the individu-al lots which, significantly, was not disputed by the owner which simply argued that the valuation of individual lots was immaterial in the context of the sale of all the lots.

Chalk one up for the Westwood Assessors.

David J. Martel and Rosemary Crowley are with the firm of Doherty, Wallace, Pills-bury and Murphy, P.C. in Springfield. Mr. Martel’s e-mail address is [email protected] and he welcomes comments on this column and suggestions for future topics.

OFFICERSPresidentRonald Keohan, MAA SaugusSecretaryMarion Fantucchio, MAA QuincyTreasurerDeborah Robbins, MAA WestwoodImmediate Past PresidentHannelore Simonds, MAA FoxboroughPresident ElectVirginia Thompson, MAA Manchester

EXECUTIVE BOARDRichard Allen SpringfieldR. Lane Partridge, MAA ConcordPaul Sullivan, MAA BrocktonMichael Flynn, MAA NewtonEllen Blanchard, MAA CarverRichard Finnegan, MAA Plymouth

EDITORBob Ellia MAAPO Box 70Shrewsbury, MA 01545email:[email protected]: 774-249-8625

COUNTY CONTACT PERSONBarnstable - Scott Fahle, DennisBerkshire - Tammy Blackwell, SheffieldBristol - Jeanne C. Reedy, FairhavenDukes - Pamela Thors, West TisburyEssex - Sheila Hambleton, NahantFranklin - Jacquie Boyden, ErvingHampden - Diane L. Hildreth, East LongmeadowHampshire - Joe Cross, NorthamptonNorfolk-Suffolk - Debbie Robbins, WestwoodSo. Middlesex - Jean-Paul Plouffe, WestfordNo. Middlesex - Susan Lemay, LowellPlymouth - Ellen Blanchard, CarverWorcester - Priscilla Hogan, MilfordIsland Assessors - Alycelee Pigman, TisburyAny reproduction of the contents of this newslettermust include credit to the Massachusetts Associationof Assessing Officers newsletter.

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CALL FOR PAPERS (ARTICLES)

We are soliciting articles for the newsletter and encourag-ing any and all of our members to submit an item that they believe would be of interest to our readers. If you have any desire to share knowledge of specific issues, procedures or interesting stories about the workings of your office or your community, or even a “letter to the editor” please send them to [email protected]. We will be glad to publish them in our newsletter.

September 2011 MAAO NEWSLetter 3

COUNTY NEWS• • • • •BERKSHIRE COUNTY NEWS There are quite a few changes in Berkshire County these past few months. Below are several of them:

Kelly Baumert is the new Principal Assessor in Lanesborough.

Karen Avalle is the new Chairman of the Washington Board of Assessors.

Welcome new Dalton Assessor Laura Maffuccio. Laura re-places Frances Broderick who retired last October.

Congratulations to Great Barrington for being the first in the Commonwealth to set its tax rate.

Best Wishes to Dalton Assessor Mary Blake on her retirement

PLYMOUTH COUNTY NEWSStill lots of moving and shaking in Plymouth County!

Deb Stuart is the new assessor in Plympton. John Donahue is the new assessor in West Bridgewater. Congratulations to Deb and John!

Katherine Rebell is leaving Plymouth for the sunny town of Hull as its Principal Assessor.

All the cranberries are harvested, and we can look forward to analyzing our chapter land applications for FY2013.

ESSEX COUNTY NEWSECAA will announce their scholarship recipients and new slate of officers for the ensuing year at their meeting Octo-ber 26th.

Rally for the Cure- Middleton Golf Tournament results: 2nd place went to Sheila Hambleton, Robin Nolan & Rita Negri of Essex County.

Ginny Thompson (center) and friends celebrate her 50th ECAA Executive Board

Jeremiah J. Noonan, Jr, ECAA Clambake July, 2011. ECAA- John Heaphy’s Annual Clam BakeTuck’s Point, Manchester by the Sea, 2011


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FROM THE EDUCATION COMMITTEE• • • • • THE INFAMOUS APPRAISAL THE APPRAISER DILEMMAAuthor: John Cena, West Newbury

Alright, return with me now to yesteryear in a galaxy far, far, away. It’s a long, long time ago in an assessor’s office. With light saber wielding, the values were set, the galactic tax bills mailed and now, the wait. As the huge galactic clocked ticked away and the calendar changed the date to 1/1/xxxx it was like the magic hour for on the next day, the door to the office would open and the citizens would come to face the Assessor, boldly going where most taxpayer had not gone to file the infamous abatement application.

It was simple then for both sides. Fill out the paper work, submit and you either got a thumbs or thumbs down. And so it was in the yesteryear where all was simple and calm. Now, jump aboard the time machine and come to the pres-ent. Same scenario but, as we wait in line we see things have changed. The calmness has been replaced by a serious chal-lenger a new warrior has emerged to support and challenge the evil villain know as assessed value! Enter the hero, the appraisal. Now when the citizen appeals they bring the ap-praisal. The arena is set, the gauntlet down who will emerge victorious?

I know it sounds funny, but in today’s world of assessing it has become all too real. The taxpayer seeks advice on com-pleting the application from the assessor/clerks or assistant assessor and when complete, is advised they must support their claim of overvaluation or over assessment. At this point one of two things happen, 1) they produce a copy of an ap-praisal or 2) they note they have just had it (the property) appraised and will have a copy shortly and forward it to the assessor to become part of their appeal. Wow, things have changed and hopefully we along with them.

We have it all now, the application, the explanation and the support? Perhaps and perhaps not. What do we do with this document, act like we never got it; it is thrown away; oops not conforming to our date of valuation so I cannot use it; take the time to explain to the taxpayer this is junk or we accept it and take the time to actually sit read and review it. Remember, we call ourselves assessors but, we are apprais-ers. We set value based on sales, cost and income data. We back it up with our support based on our Mass Valuation tech-niques. Are we always right? Well, not always and perhaps we should take the time to read and review this supportive document. Remember, the taxpayer feels he or she is over-valued and their retort and support for that claim is, “THE APPRAISAL.” They have spent a good sum of money for it and they have submitted it in good and faith. In that same

vain we owe it to them to read and review it and to provide comment on it. We need to understand valuation and meth-odology; after all, we are bound now to USPAP, specifically standard 6. We are responsible for our valuations regardless of who did them or provided the service. No, passing the buck, oh, my vendor did that, or the cap rate was developed by xyz company that did my interim’s or reval. Maybe in yesteryear, but, not today. We must be able to support, ex-plain and defend our values to the taxpayer. We must defend our appraisal, our mass appraisal valuation of the property. Remember, again I say, “we are appraisers.”

If you have never taken an appraisal course it would be worthwhile to do so in order to better understand what this is all about. The appraisal world, like our assessing world, is ever-changing and we need to keep pace with the changes and add to our knowledge base. How can we review what has been given if we have never performed the function, nev-er looked at an income and expense statement or developed a cap rate? We can’t and we shouldn’t do it if we cannot ex-plain and support it (our appraisal/valuation.) Enough about us, we have the document so let’s begin the process, yes, let’s take the first step and read it, just read it. Then re-read it and begin to check each section and as we do if we find errors or if we find good information note that also.

I will be very basic in my writing on how to do a simple review of an appraisal. Many of the appraisal organizations, including our own, offer seminars on just this very subject. I have attended and taught many and each time I have learned both from the instructor and yes, the students. This is a most worthwhile investment for both you and your community. Remember, the appraisal represents footprints in the sand, which will lead us to our destination, the final value conclu-sion. These forms are designed so that each section will build off of the other and all come together in the valuation sections and most importantly they are addressed and explained in the addendum sections of the report. So, read, read, read, verify, verify, verify. You should have access to the same data sourc-es as the appraiser. MLS, B&T, brokers and of course our own property record cards and sales sheets

Let’s begin: check the subject information is it correct? Legal reference, MLB, tax information, any concessions? Conces-sions may or may not affect the final value conclusion or we may not have been aware of them. Are the owners the current taxpayer? If it was a purchase when was it bought and can they file? Make notes and highlight any errors or if all is good make that note and move on to the next section. Check to see if the subject is currently for sale or if it has been offered for sale in the last twelve months prior to the effective date of the appraisal. Check the section regarding data source(s) used, offering price(s) and date(s). This is an area that can provide some good data.


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The Contract section: is another section that is very helpful, it notes the type of analysis done by the appraiser regarding the subject if a sale. This can aid you in researching the accuracy of the information relative to the property transaction.

Neighborhood: Again, there is not enough room or time to go into detail about all of the sections, so I will be brief. This sec-tion asks for characteristics of the neighborhood, single fam-ily housing trends, demand and supply and marketing times. Check them and if there are errors note them. Is the price range correct? What about the present land use section, does it look right? Now check the neighborhood boundary section (should be in an addendum).

Neighborhood description and current market conditions for that area. A lot to read but contains a wealth of information. Example, the appraiser notes demand and supply in balance and marketing times are 3-6 months. Our review indicates oversupply and slowed housing market with extended market-ing times. Where would this be addressed next? Sales com-parison section sound good? Look for adjustments, are they there and correct? If not, another error that could impact the final conclusion. Is the price range correct as well as the neigh-borhoods land use percent? Begin to see how these sections will carry us on the journey?

Site section is self explanatory but still needs checking. If the subject is legal non-conforming are there any restrictions if de-stroyed? Highest and Best Use, check it, correct? The one area to look at is the section dealing with adverse site condi-tions and external factors. This will tell us if the research is complete and accurate pertaining to the subject. Why? It asks for any easements, encroachments, environmental conditions, land uses, etc. ETC. Research, research and more research by us and the appraiser.

Improvements: Check this carefully and make sure all is cor-rect. These could be used in the sales and cost areas. Example sump pump, finished attic, wood heat. Areas of depreciation and market reaction in the sales approach. These could result in adjustments! Read this section carefully and please if the appraiser refers you to an addendum, read it. They are a sig-nificant part of the journey. Remember, when reviewing we all make honest mistakes, but incorrectness compounded leads to an unsupportable value conclusion and report.

Sales comparison approach: check the appraisers research above the grid, Correct or not? If not why! Remember, we will have to support all of our conclusions to the taxpayer. I am not going to go line by line on this grid. We are very familiar with the grid and the term elements of comparison. The appraiser should have found the BEST sales (comparables) and then by making a comparison of the comparable to the subject or the


subject to the comparable utilized the adjustment necessary, either positive or negative to adjust for those differences. Ex-ample, subject has a fireplace and the comparable has none. In order to make the comp like the subject we need to add a fire-place value. What is that number? That is found in the market. What is a willing buyer willing to pay for this amenity? Not a book or guesstimate number. Check the grid and all of the ad-justments. Are they realistic and are they market related? If not why? Utilize your own adjustments (market derived) to show the differences. Remember, somewhere there has to be sup-port for these. Let me provide another example that I found in reviewing an appraisal. The site for the subject was 34,000 sq, ft. Comp 1 was deficient let us say by x and adjusted at $1.76 a sq. ft. Comp 2 was deficient by x and was adjusted by $.77 a sq. ft and comp three was also deficient by a large amount but, yep, no adjustment! Question, how do typical buyers and sell-ers buy and sell residential sites? Or better yet, what is the typ-ical market accepted method for selling and buying land? Cost per square foot or in whole dollars for the site and then whole dollars for the excess? The errors in the report I was review-ing were consistent. Adjustment for square foot of living area, ranged from $25.00 to $55.00 a square foot! Could well be, but, no addendum to explain anything other than here is what I used. Now, I go back to the front and the appraiser noted subject was in average condition with no adverse conditions or repairs required. Whoops, my inspection and a printout of the listing sheet read: “In need of TLC!” Bell goes off. Now in-spection reveals knob and tube wiring, two deficient fireplaces, tile floor in kitchen smashed, rotted porch on the side, gunite pool leaking, etc. Frosting on the cake, I followed the listing history, listed at $1,400,000. Not a bite, dropped to $1m not takers, $800,000. Nobody, finally at $750,000 it sold “as is.” By the way this was a foreclosure and a requirement of the sale was the buyer purchases “as is.” Also, I was informed by the buyer the home could not pass a home inspection! Document-ed and supplied the evidence. Now, remember we have this property assessed at $1,300,000.00. The card notes all average and some good and the grade is AA+ superb! Strong case of a bad appraisal and an assessment that needs adjusting. Utilizing the appraisal and the facts we got results for the homeowner.

Lesson, read, read, verify and yes, leave the desk and view the sites and inspect the subject! Read this section carefully and all the sections below. Why? This appraiser was required by Standards to go back and research any prior sales of the subject and comparables. Check this carefully. Read the section on analysis of prior sales and do your own checking. Last sec-tion here, final value conclusion. Supportable or not? Have our footprints lead us to the same destination? Remember, the taxpayer will ask questions, be prepared to answer as the pro-fessionals we are.

Read the additional comment section and draw the right con-clusions. Accurate or not?

Cost approach: check over make sure costs are good and source utilized is accurate. Don’t settle for builders’ tables or no land sales so I used assessed value! We could be low or yes even wrong. No sales, what about allocation, land residual? Check the depreciation, age life method? Calculate and check it. Yes, I am saying rework and check all the numbers we have seen thus far in the previous approach and here.

Check and see if any additional sales or current for sales have been placed on another grid and properly adjusted for further support of the final value conclusion.

There is page in this report for additional listings, please re-view and check this it is meant to support the final value, and they are to be adjusted just like the sales and may even contain adjustments for time. Read, read, check the sketch, recalculate the measurements, check the data and the sources and drive by and inspect the comps. We may have already been in most of them so, that may be sufficient. If not, “on the road again”, as they say!

What if this was a multi-unit? A two to four family? Verify the rents, check the expenses and recalculate the multipliers.

If you lack the knowledge and experience in any property type, then do not do it. Consult with someone that does.

I have tried in this very, very brief overview to walk you through an appraisal report, remember, the appraisal is in the appraisers files. He or she is communicating the results of their research and analysis in this form report. A narrative or self-contained report will contain much of the data that is in the appraisers file. Know what you have been handed, understand the task and then, if you have the knowledge and experience for the type of appraisal, take that walk and follow those foot-prints in the sand.

Remember, we are professionals and we are appraisers. Be professional in receiving it, reviewing it and in explaining it to the taxpayer. If we have made a mistake then this journey has given us the opportunity to correct, if we are correct then we have been the opportunity to show it.

This has as I noted above been a very short, swift journey on reviewing one type of form report. There are many types of reports and we need to be aware of that. Education is always the key and to learn is to succeed. This is not something that is learned or mastered overnight. It comes with much work and as noted continuing education. It is my hope that this article has been helpful. It does not contain all of the answers but attempts to make us aware that an appraisal is another tool, a very useful tool.


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SOLAR SEMINAR & ROUND TABLE DISCUSSION• • • • • On October 21st the MAAO education committee responded to the bombardment of questions and issues our members were receiving from solar energy providers, by holding a Solar Energy seminar/discussion. The event was conducted by the Education Committee Chairman Pam Davis, with as-sistance from Chris Reidy of Shrewsbury and Lane Partridge from Concord. It was held at the beautiful Shrewsbury town hall and there were approximately 60 Assessors in atten-dance. The topics covered included the following:

When is the solar field or wind farm taxable or exempt?

Pilot vs. tax agreement

When is the Pilot/Tax agreement part of the levy or payment to General Fund?

Is it Real or Personal Property?

How do I value the property?

Each topic was introduced by a short description from Pam Davis and then the audience was encouraged to ask questions or give examples of their experiences. All in attendance ben-efited from each other’s experience and research into this val-uation dilemma. Many of the documents used in the presen-tation are available on our website. Hats off to the Education Committee for putting this education experience together in such a timely manner.

Lane Partridge, Concord

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A REVIEW OF THE THREE APPROACHES TO VALUE FOR A SINGLE FAMILY RESIDENCE• • • • • Author: John Neas, NorfolkThe market is like a mirror that reflects the reactions of buy-ers and sellers and therefore provides the information that is necessary for assessors or appraisers to value properties.

The Cost Approach is based on the principle of substitu-tion in that an informed purchaser will pay no more for a residential property than the cost to produce a substitute property. This approach involves an estimate of the market value of the site as if vacant and available for development plus the reproduction cost new of the improvements less the accrued physical depreciation, functional obsolescence and external obsolescence plus the depreciated value of the site improvements. The approach is particularly relevant for eminent domain, new construction, property insurance, property taxation and special purpose properties. The land value is derived from the allocation, extraction or land re-sidual technique or through the sales comparison approach. The cost new is derived from bench mark estimates, cost estimators, cost studies and surveys, local builders or a na-tional cost service and includes the direct costs and the in-direct costs of construction as well as a figure for general conditions. The alternative methods of cost estimation are the quantity survey method, the unit-in-place method, the segregated cost method and the comparative unit method. Direct costs are the physical materials and labor for the con-struction of the building while indirect costs include items of architect fees, advertising and sales commissions, build-ing plans, engineering, financing costs, insurance costs, le-gal fees, overhead and profit, permits and site plans. The Dictionary of Real Estate Appraisal defines a developer’s overhead and profit as “a market derived figure that repre-sents the amount an entrepreneur expects to receive for his or her contribution to a project or the difference between the total cost of a property and its market value”. Depreciation is derived from the age-life method, market extraction, the modified age-life method or the breakdown method. The depreciated value of the site improvements might include items like exterior lighting, landscaping, paving, stone walls, private septic system and private well and is derived from discussions with landscape contractors or a national cost manual.

The Gross Rent Multiplier Analysis is based on the prin-ciple of substitution in that an informed purchaser will pay no more for a residential property than the cost to obtain a return in amenities or income of the same amount and with the same risk as an equally desirable substitute property. The formula is the Gross Rent Multiplier (GRM) times the

market rent of the subject property equals the market value. The GRM is simply a number that expresses the ratio be-tween the sale price of a residential property and its monthly unfurnished rental. Several comparable sales should be lo-cated that were rented at the time of sale and that have simi-lar market influences and neighborhood influences as the subject property. A GRM or a range of multipliers can be extracted from this market information. This is multiplied by the market rent of the subject property if the property is rented at the time of valuation or the market rent for the subject property can be extracted from several properties that are similar to the subject property and rented at the date of valuation. You should maintain a file in your office of any residential property that is rented. Public and private records for rental information might include lenders, market investors, the Multiple Listing Service, neighborhood for rent signs, newspaper ads, real estate brokers and recorded leases.

The Sales Comparison Approach is based on the principle of substitution in that an informed purchaser will pay no more for a residential property than the cost of acquiring an equally desirable substitute property. The essential pro-cess is to locate sales of competitive properties and develop indications of what those properties would have sold for if they had the same market conditions and physical charac-teristics as the subject property. The basic test for the selec-tion of a comparable sale is whether the property selected is

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competitive with the subject property in the opinion of an informed purchaser. What makes a sale in the marketplace similar to the subject property? A sale with as many of the following elements of comparison as possible: a sale within the prescribed time frame for the assignment that has no unusual conditions of sale like special financing or personal property included, that is located in the same neighborhood as the subject property or in a similar location and that has similar physical characteristics to the subject property such as a home with a similar amount of land area, similar de-sign, similar age, similar condition, similar number of bed-rooms and baths, similar amount of finished living area and similar amenities. Then by adjusting for the differences between the subject property and the comparable sale you are in essence looking at the value of the subject property. The fewer the differences the better the sale. Remember that there is a major difference between the quantity of sales required for analysis to reach a value conclusion and the quantity of sales used for reporting differences. You should only consider the differences between the subject property and the comparable sale for significant differences. Valua-tion is an art and not a science and a list of adjustments that is too detailed can convey an impression of precision that is simply not possible. The adjustments need to be defended from market evidence that considers the principle of contri-bution. What difference does the absence or presence of a particular item make in the probable sales price or value of the property? This is demonstrated through the match pair technique and then displayed on an adjustment grid.

John H. Neas is the Assessor for the Town of Norfolk.Please share your comments or suggestions on the article.

“NEW” WEBSITE NAVIGATION

BEFORE AND AFTERRecently there has been some concern expressed about the access to information on our web site by the general public. Because of that concern we have limited access to some of the information to members only. There are several items where it is necessary to log in to the site in order to access that informa-tion. Instructions for the log-in process are available at the link on the home page.

The items that are only available to members are: The News-letter, Individual Directory, Organization Directory, My Infor-mation, and My Events.

Below are screen shots of the site before log-in and after. Those items that are only available to members are highlighted.

Last month’s issue of the Newsletter explained in detail the process of searching for information about Individuals and Or-ganizations. Future issues will delve into other items available and the processes necessary to search those items. If there are questions or issues you have about using the website please feel free to contact us at [email protected] or [email protected].

Before Log-in

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My Events

My Information

Organization Directory

Individual Directory

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My Events

My Information

Organization Directory

Individual Directory

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2011 UMASS BOCCE TOURNAMENT• • • • • Again this year the Annual School at UMASS was success-ful and offered the complete battery of the MAAO Educa-tional Program.

Included was the 5th annual bocce tournament and below are the winners and runner-ups of the 6th annual UMASS MAAO Bocce Tournament.

First Place Winners Second Place Winners


2011 CLERKS MEETINGS• • • • • Again this year three meetings were held for the benefit of the clerks in the Assessors Offices throughout the state. Very informative and interesting programs were presented. A detailed explanation of the recap sheet was presented by Linda Swadell, Principal Assessor from Westborough and a presentation by AllOne Health, in conjunction with MIIA about dealing with difficult people was well received.

Below are a few pictures from the various meetings, includ-ing the winners of the annual Lucile Bayes Clerk of the Year Award Winners.

Cally Ritter, AllOne Health at the Chelmsford

Jane de Colgyll, AllOne Heath Northampton

Will Barron, AllOne Health Swansea

Linda Swadel, Westborough

Carol Haley Chelmsford Clerk of the Year

Karen Briggs Northampton Clerk of the Year

Rachel Campopiano Swansea Clerk of the Year

Non-Profit Org.US Postage

PAIDFramingham, MA

Permit 179

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MASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS 2010 COMMITTEE APPOINTMENTS

MAAO NEWSLetter November 2011

MAAO NEWSLETTERMASSACHUSETTS ASSOCIATION OF ASSESSING OFFICERS, INC.P.O. Box 70, Shrewsbury, MA 01545

ADDRESS SERVICE REQUESTED

Legislative Committee

Linda Swadel, Westborough, Chair

Robert L. Alford, Easton

Richard J. Allen, Springfield

Elizabeth Bates, Marshfield

John P. Coderre, Deerfield

Patricia A. Favulli, Falmouth

Priscilla Hogan, Milford

James C. Judge, Kingston

Laura M. McCarthy, Chicopee

Barbara F. Miller, Montague

R. Lane Partridge, Concord

Education Committee

Pamela K. Davis, Everett, Chair

Ellen M. Blanchard, Carver

John J. Cena, West Newbury

Linda Clifford, Holliston

Richard W. Finnegan, Plymouth

Eric Josephson, Weston

Christopher Keefe, West Springfield

William Mitchell, Sturbridge

Humphrey J. Moynihan, Wilmington

John H. Neas, Norfolk


Karen Rassias, West Newbury

Richard D. Simmons, Belmont

Anthony R. Trodella, Marlborough

Patricia Sullivan, Reading

Policy Review Committee

Peter Caron, Lynn, Chair

Edward Childs, Sandwich

Eric Josephson, Weston

Virginia Thompson, Manchester


Professional Admissions Committee

Bruce A. Symmes, Danvers, Chair

Kenneth A. Stein, Chelsea

Thomas S. Hogan, Ayer

Members Committee

Hannelore Simonds, Foxboro, Chair,

Scott Fahle, Dennis

Patrick Harring, Winthrop

Diane Lanney, Gardner

Skip Moynihan, Wilmington

Yano Tine, North Reading

NRAAO Representative

Virginia Thompson, Manchester

IAAO Representative

“Gus” Martin, Cheshire

Historical Committee

Marion Fantucchio, Quincy, Co-Chair

Molly Reed, Lakeville, Co-Chair

Appellate Tax Board Committee

Richard Allen, Springfield, Chair

Barry Cooperstein, Taunton

Elizabeth Dromey, Newton

Susan Lemay, Lowell

David Martel, Esq.

James Sullivan, Plymouth

Ethics Committee

Arthur Holmes, Southborough, Chair

Albert E. Mercier, Fall River

Bruce A. Symmes, Past Pres.

Phillip J. Waterman, Chelsea

Yano Tine, Wakefield

Conference Assistance Committee

Everett L. Martin, Cheshire,Co-Chair, 413-743-9154

Virginia Thompson, Manchester, Co-Chair

Ed Childs, Sandwich

Technology Committee

William Chenard, Natick, Chair

Gail McAleer, Eastham, Vice-Chair

Web site address: http:www. maao.org

Farmland Valuation Committee

Everett L. Martin, Cheshire, Cmr. 413-743-9154

Cynthia A. Long, Hanson

Linda Swadel, Westborough

Telecom Committee

Richard J. Scanlon, Billerica, Chair

Pamela K. Davis, Everett

Gary McCabe, Brookline

Laura M. McCarthy, Chicopee

Linda B. Swadel, Westborough

Past Presidents Committee

Arthur Holmes, Southborough, Chair

maao m • a • a • omaao.org/content/newsletters/november 2011 newsletter.pdfmaao m • a • a...

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