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ATB Findings of Fact and Reports

In formal appeals, written Findings of Fact and Reports set forth the facts as found by the ATB and the legal conclusions for the ATB's decision.

To view older Findings, please see our Findings Promulgated in 2000 - 2024 webpage.

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Findings promulgated during 2026

Ogulewicz, Chester A. Jr. & Nancy A. v. Board of Assessors of the City of Easthampton (September 15, 2026), Open PDF file, 409.1 KB (English, PDF 409.1 KB)

Docket no. F353920

Westfield LLC, Smarz, George v. Board of Assessors of the City of West Springfield, Open PDF file, 515.95 KB (English, PDF 515.95 KB)

Docket Nos. F350263 & F350868

Smarz, George v. Board of Assessors of the City of West Springfield (September 14, 2026), Open PDF file, 462.92 KB (English, PDF 462.92 KB)

Docket Nos. F350262 & F350867

Wilson, Scott & Janet v. Board of Assessors of the Town of Stow (August 17, 2026), Open PDF file, 403.94 KB (English, PDF 403.94 KB)

Docket No. F353061

Kemp Stewart W. v. Board of Assessors of the City of Beverly (August 17, 2026), Open PDF file, 368.91 KB (English, PDF 368.91 KB)

Docket No. F351363

Appelstein, Jeffrey v. Board of Assessors of the Town of Middleton (August 12, 2026), Open PDF file, 381.08 KB (English, PDF 381.08 KB)

Docket No. F352671

Mascia, Jonathan M. v. Board of Assessors of the Town of Stow (August 12, 2026), Open PDF file, 373.56 KB (English, PDF 373.56 KB)

Docket No. F351107

Forrestall, Matthew & Catherine v. Board of Assessors of the Town of Stow (July 31,2026), Open PDF file, 384.42 KB (English, PDF 384.42 KB)

Docket Nos. F348275 & F351021

Boston Tea Party, Inc v. Board of Assessors of the City of Boston (July 30, 2026), Open PDF file, 569.57 KB (English, PDF 569.57 KB)

Docket Nos. F339931, F344879 & F348260

Smithfield Packaged Meats Corp. & Combined Affiliates v. Commissioner of Revenue (July 22, 2026), Open PDF file, 716.17 KB (English, PDF 716.17 KB)

Docket No. C344811

Kehl, Ekaterina v. Board of Assessors of the Town of Wellesley (July 13, 2026), Open PDF file, 361.52 KB (English, PDF 361.52 KB)

Docket No. F351869

Manning, Mary-Ellen v. Board of Assessors of the City of Peabody (July 13, 2026), Open PDF file, 367.47 KB (English, PDF 367.47 KB)

Docket Nos. F350977

Hedgcorth, Matthew & Nanci v. Board of Assessors of the Town of Swansea (June 22, 2026), Open PDF file, 316.21 KB (English, PDF 316.21 KB)

Docket No. F352675

Chiasson, Ronald v. Board of Assessors of the Town of Millbury (June 18, 2026), Open PDF file, 332.27 KB (English, PDF 332.27 KB)

Docket No. F350761

E.V. Realty LLC v. Board of Assessors of the Town of Needham (June 9, 2026), Open PDF file, 315.39 KB (English, PDF 315.39 KB)

Docket No. F351260

Gericke, Arne & Gloria v. Board of Assessors of the Town of Shrewsbury (June 5, 2026), Open PDF file, 379.47 KB (English, PDF 379.47 KB)

Docket No. F351242

Harihar, Mohan A. v. Commissioner of Revenue (May 22, 2026), Open PDF file, 345.19 KB (English, PDF 345.19 KB)

Docket No. C350271

Randall, Romaine v. Board of Assessors of the Town of Concord (April 30, 2026), Open PDF file, 350.61 KB (English, PDF 350.61 KB)

Docket No. F353051

North, Jeffrey S. & Mary Anne v. Board of Assessors of the Town of Belmont (April 23, 2026), Open PDF file, 321.08 KB (English, PDF 321.08 KB)

Docket No. F350973

McCracken, Beth A. & Kenneth H. Jr. v. Board of Assessors of the Town of Boxborough (April 17, 2026), Open PDF file, 392.97 KB (English, PDF 392.97 KB)

Docket No. F350869

Lofa Auto Body, LLC v. Commissioner of Revenue (April 7, 2026), Open PDF file, 413.85 KB (English, PDF 413.85 KB)

Docket No. C348289

Steiner, Thomas & Maureen F. v. Board of Assessors of the Town of Egremont (March 31, 2026), Open PDF file, 336.42 KB (English, PDF 336.42 KB)

Docket No. F351660

Grace, Charles & Lisa v. Board of Assessors of the Town of Duxbury (March 25, 2026), Open PDF file, 368.6 KB (English, PDF 368.6 KB)

Docket No. F351583

Sullivan, Mark and Kara v. Board of Assessors of the Town of Ipswich (March 6, 2026), Open PDF file, 333.07 KB (English, PDF 333.07 KB)

Docket No. F350281

Vincent, Mark v. Board of Assessors of the Town of Concord (March 6, 2026), Open PDF file, 344.73 KB (English, PDF 344.73 KB)

Docket No. F352708

Estate of Rose M. Deban v. Commissioner of Revenue (February 26, 2026), Open PDF file, 362.68 KB (English, PDF 362.68 KB)

Docket No. C347717

Tatarian, Lois H. v. Board of Assessors of the Town of Seekonk (February 26, 2026), Open PDF file, 355.6 KB (English, PDF 355.6 KB)

Docket No. F351180

Shah Mart LLC v. Commissioner of Revenue (February 26, 2026) , Open PDF file, 348.88 KB (English, PDF 348.88 KB)

Docket Nos. C350386 & C350387

Twenty Park Plaza LLC Mass LLC v. Board of Assessors of the City of Boston (February 13, 2026), Open PDF file, 498.08 KB (English, PDF 498.08 KB)

Docket Nos. F338766 F340123 & F343125

Belmont Country Club, Inc. v. Board of Assessors of the Town of Belmont (February 6, 2026), Open PDF file, 493.63 KB (English, PDF 493.63 KB)

Docket Nos. F343651, F343652, F343653, F343654, F345782, F345783 F345784, F345785, F348381, F348382, F348383, & F348384

Board of Assessors of the City Cambridge v. Commissioner of Revenue, Kendall Green Energy LLC (Intervenor) (January 30, 2026) (, Open PDF file, 428.74 KB (English, PDF 428.74 KB)

Docket Nos. C344447, C345821, & C349143

Board of Assessors of the City of Cambridge v. Commissioner of Revenue, Vicinity Energy Cambridge LLC (Intervenor) (January 30, 2026), Open PDF file, 412.12 KB (English, PDF 412.12 KB)

Docket Nos. C344446, C345820, & C349142

Southern Mass Staffing Services, Inc. v. Commissioner of Revenue (January 16, 2026), Open PDF file, 403.52 KB (English, PDF 403.52 KB)

Docket No. C341659

Macy's Retail Holdings, Inc. f/k/a Federated Retail Holdings, Inc. v. Board of Assessors of the Town of Burlington (January 12, 2026), Open PDF file, 520.14 KB (English, PDF 520.14 KB)

Dockets Nos. F341237, F342610, & F347324

Findings promulgated during 2025

MacDonald, Brendan O. v. Commissioner of Revenue (December 31,2025), Open PDF file, 339.64 KB (English, PDF 339.64 KB)

Docket No. C349351

Salem7FS LLC/Salem Food Store v. Commissioner of Revenue (December 18, 2025), Open PDF file, 532.21 KB (English, PDF 532.21 KB)

Docket No. C350432

Balbesi, Raed Y. v. Board of Assessors of the Town of Dracut (December 11, 2025), Open PDF file, 355.01 KB (English, PDF 355.01 KB)

Docket No. F351736

Lowes Home Centers, LLC v. Board of Assessors of the Town of West Bridgewater (December 3, 2025), Open PDF file, 476.62 KB (English, PDF 476.62 KB)

Docket Nos. F327603 F329002 & F335557

Berkowitz, Bonni & Barbara A., Trustees of the Maven Revocable Trust v. Board of Assessors of the Town of Rowley (November 14, 2025), Open PDF file, 372.4 KB (English, PDF 372.4 KB)

Docket Nos. F339632 & F341827

Donaldson, Mary & Andrew v. Board of Assessors of the Town of Ipswich (November 4, 2025), Open PDF file, 414.71 KB (English, PDF 414.71 KB)

Docket No. F352097

Crognale, Francine v. Board of Assessors of the City of Boston (October 23, 2025), Open PDF file, 545.49 KB (English, PDF 545.49 KB)

Docket No. F344367

FirstLight Power Resources & Northfield Mountain LLC v. Board of Assessors of the Towns of Erving & Northfield (October 9, 2025), Open PDF file, 1.35 MB (English, PDF 1.35 MB)

Docket Nos. F337746, F337747, F339637, F339638, F342871, F342872, F345808, F345809, F347237, F347238

Perez, Harmony v. Board of Assessors of the City of Boston (September 29, 2025), Open PDF file, 337.57 KB (English, PDF 337.57 KB)

Docket No. F348162

Cole Family Irrevocable Trust v. Board of Assessors of the Town of Ipswich (September 26, 2025), Open PDF file, 344.34 KB (English, PDF 344.34 KB)

Docket No. F349107

Maloney, Jason v. Board of Assessors of the Town of Ipswich (September 26, 2025), Open PDF file, 341.39 KB (English, PDF 341.39 KB)

Docket No. F310131

McMullen, Sarah E. & Corner, Mark D. v. Board of Assessors of the Town of Worthington (September 17, 2025), Open PDF file, 349.41 KB (English, PDF 349.41 KB)

Docket No. F348840

Wang, Audrey v. Board of Assessors of the City of Boston (September 17, 2025), Open PDF file, 336.72 KB (English, PDF 336.72 KB)

Docket No. F348781

203 Summer Street, LLC v. Board of Assessors of the City of Malden (September 17, 2025), Open PDF file, 376.32 KB (English, PDF 376.32 KB)

Docket No. F347910

Williams, Kimberly & Waynelovich, Nick v. Board of Assessors of the Town of Montague (August 19, 2025), Open PDF file, 373.94 KB (English, PDF 373.94 KB)

Docket No. F345661

Hope Realty Trust v. Board of Assessors of the Town of Norwell (August 15, 2025), Open PDF file, 363.59 KB (English, PDF 363.59 KB)

Docket Nos. F346777 & F346778

Lowe's Home Centers, LLC v. Board of Assessors of the Town of Saugus (July 14, 2025), Open PDF file, 463.07 KB (English, PDF 463.07 KB)

Docket Nos. F332709, F335564, F337743 & F339941

Patrowicz, Stephen J. & Agnes E. v. Board of Assessors of the Town of Stow (July 9, 2025), Open PDF file, 399.16 KB (English, PDF 399.16 KB)

Docket No. F348519

RK Taunton Crossing, LLC v. Board of Assessors of the City of Taunton (June 30, 2025), Open PDF file, 430.8 KB (English, PDF 430.8 KB)

Bouley, Gerald P. v. Board of Assessors of the Town of Ipswich (June 24, 2025), Open PDF file, 347.86 KB (English, PDF 347.86 KB)

Iyer, Shruti, Krishnamoorthy, Aditya Dharapuram v. Board of Assessors of the Town of Stow (June 18, 2025), Open PDF file, 386.19 KB (English, PDF 386.19 KB)

Docket No. F353002

Guo, Ting v. Board of Assessors of the City of Boston (June 17, 2025), Open PDF file, 353.27 KB (English, PDF 353.27 KB)

Docket No. F348029

Appletree Realty Trust v. Board of Assessors of the Town of Abington (June 12, 2025), Open PDF file, 346.01 KB (English, PDF 346.01 KB)

Docket No. F343093

Haroutunian, Carol v. City of Watertown Department of Public Works (June 11, 2025), Open PDF file, 348.66 KB (English, PDF 348.66 KB)

Docket No. F347793

Tinney, Thomas & Cynthia v. Board of Assessors of the Town of Adams (June 4, 2025), Open PDF file, 318.45 KB (English, PDF 318.45 KB)

Docket No. F347682

Mandelbraut, Benjamin v. Board of Assessors of the City of Boston (May 29, 2025), Open PDF file, 550.72 KB (English, PDF 550.72 KB)

Docket No. F346785

Sidor, Raymond F., Trustee v. Board of Assessors of the City of Taunton (May 23, 2025)), Open PDF file, 337.24 KB (English, PDF 337.24 KB)

Docket No. F310224

We Grow Microgreens, LLC v. Board of Assessors of the City of Boston (May 9, 2025), Open PDF file, 354.23 KB (English, PDF 354.23 KB)

Docket Nos. F342552 & F347440

Skechers USA, Inc. v. Commissioner of Revenue (May 5, 2025), Open PDF file, 428.57 KB (English, PDF 428.57 KB)

Docket No. C344671

Walrath, Julie A. v. Board of Assessors of the Town of Stow (April 18, 2025), Open PDF file, 331.46 KB (English, PDF 331.46 KB)

Docket No. F349284

Pazary, Karen J. v. Board of Assessors of the Town of Stow (April 14, 2025) , Open PDF file, 354.01 KB (English, PDF 354.01 KB)

Docket No. F348628

Pinardi, Denise v. Board of Assessors of the Town of Montague (April 2, 2025), Open PDF file, 316.73 KB (English, PDF 316.73 KB)

Docket Nos. F350338, F350339, F350340

Vitale, Ronald v. Board of Assessors of the City of Everett (March 27, 2025), Open PDF file, 369.56 KB (English, PDF 369.56 KB)

Docket No. F349911

Marco Investments, LLC v. Board of Assessors of the Town of Wellfleet (March 25, 2025), Open PDF file, 411.87 KB (English, PDF 411.87 KB)

Docket No. F347734

Bhairav, LLC d/b/a Ava's Market v. Commissioner of Revenue (March 20, 2025), Open PDF file, 477.8 KB (English, PDF 477.8 KB)

Docket No. C348459

Laskowski, Cathy v. Board of Assessors of the Town of Belchertown (March 19, 2025), Open PDF file, 308.6 KB (English, PDF 308.6 KB)

Docket No. F348509

Eaton, Casey v. Board of Assessors of the Town of Acton (March 17, 2025), Open PDF file, 337.72 KB (English, PDF 337.72 KB)

Docket No. F348548

Helbert, John v. Board of Assessors of the Town of Wilmington (January 31, 2025), Open PDF file, 332.38 KB (English, PDF 332.38 KB)

Docket No. F347522

Aguilar, Cynthia v. Board of Assessors of the Town of West Tisbury (January 31, 2025), Open PDF file, 326.48 KB (English, PDF 326.48 KB)

Docket No. F350278

Olson, Joseph R. v. Commissioner of Revenue (January 17, 2025), Open PDF file, 329.87 KB (English, PDF 329.87 KB)

Docket Nos. C348906 & C349974

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