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- Fiscal Year 2009 Multiplier Tables Used for Wireless Company Advisory Values
- Fiscal Year 2009 Multiplier Tables Used for Landline Telephone Company Values
- Additional Landline Telephone & Telegraph Data Fiscal Year 2009 - FCC Categories Memorandum
- FY2009 Additional Landline Telephone & Telegraph Data Pivot Table file size 2MB
- Advisory Wireless/Cellular Mobile Valuation and New Growth Data FY2009
On April 28, 2008 the Supreme Judicial Court affirmed the decision of the Appellate Tax Board that Bell Atlantic Mobile of Massachusetts (doing business as Verizon Wireless), a wireless telecommunications carrier, was not a telephone or telegraph company under G. L. c. 59, § 39. Bell Atlantic Mobile of Massachusetts Corporation, Ltd v. Commissioner of Revenue , 451 Mass. 280 (2008). As a result, Bell Atlantic Mobile's telecommunications personal property should not have been centrally valued by the Commissioner. The decision leaves wireless telecommunications companies subject to property tax valuation by local boards of assessors. Consequently, cellular/mobile wireless companies are not being centrally valued for FY2009. However, in an effort to assist assessors in this transition year, the Commissioner will release advisory valuation and new growth data by June 15, 2008. Community specific information will be sent to each assessor's office electronically and will not be posted to the Internet.
If you have any questions, please contact Walter Sandoval Dusza at (617) 626-4087or John Gillet (617) 626-3605 or send email to firstname.lastname@example.org
FY2009 Memorandum to Boards of Assessors
This memo describes the FY2009 valuation changes and notes changes to companies that we believe to be significant.
FY2009 Centrally Valued Landline Telephone and Telegraph Company Values
The Commissioner of Revenue has determined and certified the full and fair cash valuation as of January 1, 2008, for fiscal year 2009, of the machinery, poles, wires and underground conduits, wires and pipes of the centrally valued landline telephone and telegraph companies. (G. L. c. 59 §39.) The property owner or the board of assessors has the right to appeal the valuations to the Appellate Tax Board on or before June 15, 2008.
FY2009 New Growth
The new growth value for centrally valued telephone and telegraph companies.
FY2009 Centrally Valued Landline Telephone & Telegraph Companies
This is a list of the billing addresses for centrally valued telephone and telegraph companies.
FY2009 Landline Companies Filing Returns to be Locally Valued
This is a list company names and address that filed a state return but were not centrally valued. These companies and all others not centrally valued should file and be valued locally.
- Further Supplemental Data Required from FY2009 Telephone and Telegraph Filers resulting from the recent Appellate Tax Board Decision in the MCI Consolidated Central Valuation Appeals Cases: Boston and Newton, Docket No. C269462.
Cover letter from Deputy Commissioner
Bulletin 2008-03B Assessment of Poles and Wires on Public Ways
- Letter to Telephone & Telegraph Filers - Supplemental Data Required for FY2009 Filing