To view older Findings, please see our Findings Promulgated in 2000 - 2024 webpage.
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.
- This page, ATB Findings of Fact and Reports, is offered by
- Appellate Tax Board
ATB Findings of Fact and Reports
Table of Contents
Findings promulgated during 2026
Open PDF file, 336.42 KB,
Steiner, Thomas & Maureen F. v. Board of Assessors of the Town of Egremont (March 31, 2026)
(English, PDF 336.42 KB)
Docket No. F351660
Open PDF file, 368.6 KB,
Grace, Charles & Lisa v. Board of Assessors of the Town of Duxbury (March 25, 2026)
(English, PDF 368.6 KB)
Docket No. F351583
Open PDF file, 333.07 KB,
Sullivan, Mark and Kara v. Board of Assessors of the Town of Ipswich (March 6, 2026)
(English, PDF 333.07 KB)
Docket No. F350281
Open PDF file, 344.73 KB,
Vincent, Mark v. Board of Assessors of the Town of Concord (March 6, 2026)
(English, PDF 344.73 KB)
Docket No. F352708
Open PDF file, 362.68 KB,
Estate of Rose M. Deban v. Commissioner of Revenue (February 26, 2026)
(English, PDF 362.68 KB)
Docket No. C347717
Open PDF file, 355.6 KB,
Tatarian, Lois H. v. Board of Assessors of the Town of Seekonk (February 26, 2026)
(English, PDF 355.6 KB)
Docket No. F351180
Open PDF file, 348.88 KB,
Shah Mart LLC v. Commissioner of Revenue (February 26, 2026)
(English, PDF 348.88 KB)
Docket Nos. C350386 & C350387
Open PDF file, 498.08 KB,
Twenty Park Plaza LLC Mass LLC v. Board of Assessors of the City of Boston (February 13, 2026)
(English, PDF 498.08 KB)
Docket Nos. F338766 F340123 & F343125
Open PDF file, 493.63 KB,
Belmont Country Club, Inc. v. Board of Assessors of the Town of Belmont (February 6, 2026)
(English, PDF 493.63 KB)
Docket Nos. F343651, F343652, F343653, F343654, F345782, F345783 F345784, F345785, F348381, F348382, F348383, & F348384
Open PDF file, 428.74 KB,
Board of Assessors of the City Cambridge v. Commissioner of Revenue, Kendall Green Energy LLC (Intervenor) (January 30, 2026) (
(English, PDF 428.74 KB)
Docket Nos. C344447, C345821, & C349143
Open PDF file, 412.12 KB,
Board of Assessors of the City of Cambridge v. Commissioner of Revenue, Vicinity Energy Cambridge LLC (Intervenor) (January 30, 2026)
(English, PDF 412.12 KB)
Docket Nos. C344446, C345820, & C349142
Open PDF file, 403.52 KB,
Southern Mass Staffing Services, Inc. v. Commissioner of Revenue (January 16, 2026)
(English, PDF 403.52 KB)
Docket No. C341659
Open PDF file, 520.14 KB,
Macy's Retail Holdings, Inc. f/k/a Federated Retail Holdings, Inc. v. Board of Assessors of the Town of Burlington (January 12, 2026)
(English, PDF 520.14 KB)
Dockets Nos. F341237, F342610, & F347324
Findings promulgated during 2025
Open PDF file, 339.64 KB,
MacDonald, Brendan O. v. Commissioner of Revenue (December 31,2025)
(English, PDF 339.64 KB)
Docket No. C349351
Open PDF file, 532.21 KB,
Salem7FS LLC/Salem Food Store v. Commissioner of Revenue (December 18, 2025)
(English, PDF 532.21 KB)
Docket No. C350432
Open PDF file, 355.01 KB,
Balbesi, Raed Y. v. Board of Assessors of the Town of Dracut (December 11, 2025)
(English, PDF 355.01 KB)
Docket No. F351736
Open PDF file, 476.62 KB,
Lowes Home Centers, LLC v. Board of Assessors of the Town of West Bridgewater (December 3, 2025)
(English, PDF 476.62 KB)
Docket Nos. F327603 F329002 & F335557
Open PDF file, 372.4 KB,
Berkowitz, Bonni & Barbara A., Trustees of the Maven Revocable Trust v. Board of Assessors of the Town of Rowley (November 14, 2025)
(English, PDF 372.4 KB)
Docket Nos. F339632 & F341827
Open PDF file, 414.71 KB,
Donaldson, Mary & Andrew v. Board of Assessors of the Town of Ipswich (November 4, 2025)
(English, PDF 414.71 KB)
Docket No. F352097
Open PDF file, 545.49 KB,
Crognale, Francine v. Board of Assessors of the City of Boston (October 23, 2025)
(English, PDF 545.49 KB)
Docket No. F344367
Open PDF file, 1.35 MB,
FirstLight Power Resources & Northfield Mountain LLC v. Board of Assessors of the Towns of Erving & Northfield (October 9, 2025)
(English, PDF 1.35 MB)
Docket Nos. F337746, F337747, F339637, F339638, F342871, F342872, F345808, F345809, F347237, F347238
Open PDF file, 337.57 KB,
Perez, Harmony v. Board of Assessors of the City of Boston (September 29, 2025)
(English, PDF 337.57 KB)
Docket No. F348162
Open PDF file, 344.34 KB,
Cole Family Irrevocable Trust v. Board of Assessors of the Town of Ipswich (September 26, 2025)
(English, PDF 344.34 KB)
Docket No. F349107
Open PDF file, 341.39 KB,
Maloney, Jason v. Board of Assessors of the Town of Ipswich (September 26, 2025)
(English, PDF 341.39 KB)
Docket No. F310131
Open PDF file, 349.41 KB,
McMullen, Sarah E. & Corner, Mark D. v. Board of Assessors of the Town of Worthington (September 17, 2025)
(English, PDF 349.41 KB)
Docket No. F348840
Open PDF file, 336.72 KB,
Wang, Audrey v. Board of Assessors of the City of Boston (September 17, 2025)
(English, PDF 336.72 KB)
Docket No. F348781
Open PDF file, 376.32 KB,
203 Summer Street, LLC v. Board of Assessors of the City of Malden (September 17, 2025)
(English, PDF 376.32 KB)
Docket No. F347910
Open PDF file, 373.94 KB,
Williams, Kimberly & Waynelovich, Nick v. Board of Assessors of the Town of Montague (August 19, 2025)
(English, PDF 373.94 KB)
Docket No. F345661
Open PDF file, 363.59 KB,
Hope Realty Trust v. Board of Assessors of the Town of Norwell (August 15, 2025)
(English, PDF 363.59 KB)
Docket Nos. F346777 & F346778
Open PDF file, 463.07 KB,
Lowe's Home Centers, LLC v. Board of Assessors of the Town of Saugus (July 14, 2025)
(English, PDF 463.07 KB)
Docket Nos. F332709, F335564, F337743 & F339941
Open PDF file, 399.16 KB,
Patrowicz, Stephen J. & Agnes E. v. Board of Assessors of the Town of Stow (July 9, 2025)
(English, PDF 399.16 KB)
Docket No. F348519
Open PDF file, 430.8 KB,
RK Taunton Crossing, LLC v. Board of Assessors of the City of Taunton (June 30, 2025)
(English, PDF 430.8 KB)
Open PDF file, 347.86 KB,
Bouley, Gerald P. v. Board of Assessors of the Town of Ipswich (June 24, 2025)
(English, PDF 347.86 KB)
Open PDF file, 386.19 KB,
Iyer, Shruti, Krishnamoorthy, Aditya Dharapuram v. Board of Assessors of the Town of Stow (June 18, 2025)
(English, PDF 386.19 KB)
Docket No. F353002
Open PDF file, 353.27 KB,
Guo, Ting v. Board of Assessors of the City of Boston (June 17, 2025)
(English, PDF 353.27 KB)
Docket No. F348029
Open PDF file, 346.01 KB,
Appletree Realty Trust v. Board of Assessors of the Town of Abington (June 12, 2025)
(English, PDF 346.01 KB)
Docket No. F343093
Open PDF file, 348.66 KB,
Haroutunian, Carol v. City of Watertown Department of Public Works (June 11, 2025)
(English, PDF 348.66 KB)
Docket No. F347793
Open PDF file, 318.45 KB,
Tinney, Thomas & Cynthia v. Board of Assessors of the Town of Adams (June 4, 2025)
(English, PDF 318.45 KB)
Docket No. F347682
Open PDF file, 550.72 KB,
Mandelbraut, Benjamin v. Board of Assessors of the City of Boston (May 29, 2025)
(English, PDF 550.72 KB)
Docket No. F346785
Open PDF file, 337.24 KB,
Sidor, Raymond F., Trustee v. Board of Assessors of the City of Taunton (May 23, 2025))
(English, PDF 337.24 KB)
Docket No. F310224
Open PDF file, 354.23 KB,
We Grow Microgreens, LLC v. Board of Assessors of the City of Boston (May 9, 2025)
(English, PDF 354.23 KB)
Docket Nos. F342552 & F347440
Open PDF file, 428.57 KB,
Skechers USA, Inc. v. Commissioner of Revenue (May 5, 2025)
(English, PDF 428.57 KB)
Docket No. C344671
Open PDF file, 331.46 KB,
Walrath, Julie A. v. Board of Assessors of the Town of Stow (April 18, 2025)
(English, PDF 331.46 KB)
Docket No. F349284
Open PDF file, 354.01 KB,
Pazary, Karen J. v. Board of Assessors of the Town of Stow (April 14, 2025)
(English, PDF 354.01 KB)
Docket No. F348628
Open PDF file, 316.73 KB,
Pinardi, Denise v. Board of Assessors of the Town of Montague (April 2, 2025)
(English, PDF 316.73 KB)
Docket Nos. F350338, F350339, F350340
Open PDF file, 369.56 KB,
Vitale, Ronald v. Board of Assessors of the City of Everett (March 27, 2025)
(English, PDF 369.56 KB)
Docket No. F349911
Open PDF file, 411.87 KB,
Marco Investments, LLC v. Board of Assessors of the Town of Wellfleet (March 25, 2025)
(English, PDF 411.87 KB)
Docket No. F347734
Open PDF file, 477.8 KB,
Bhairav, LLC d/b/a Ava's Market v. Commissioner of Revenue (March 20, 2025)
(English, PDF 477.8 KB)
Docket No. C348459
Open PDF file, 308.6 KB,
Laskowski, Cathy v. Board of Assessors of the Town of Belchertown (March 19, 2025)
(English, PDF 308.6 KB)
Docket No. F348509
Open PDF file, 337.72 KB,
Eaton, Casey v. Board of Assessors of the Town of Acton (March 17, 2025)
(English, PDF 337.72 KB)
Docket No. F348548
Open PDF file, 332.38 KB,
Helbert, John v. Board of Assessors of the Town of Wilmington (January 31, 2025)
(English, PDF 332.38 KB)
Docket No. F347522
Open PDF file, 326.48 KB,
Aguilar, Cynthia v. Board of Assessors of the Town of West Tisbury (January 31, 2025)
(English, PDF 326.48 KB)
Docket No. F350278
Open PDF file, 329.87 KB,
Olson, Joseph R. v. Commissioner of Revenue (January 17, 2025)
(English, PDF 329.87 KB)
Docket Nos. C348906 & C349974
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