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State Owned Land Valuations

The Commissioner of Revenue determines the fair cash value of certain tax-exempt state owned land (SOL) to be used to determine the Cherry Sheet reimbursement for loss of taxes distributed to the city or town each year.

The listing for each community site contains the DOR parcel that makes up the site; the community identification number (when available), location, and how each parcel within the site has been segmented in Primary (buildable lots) acreage, Residual acreage, Unbuildable acreage and the value for each of the segments.

More information can be found in DLS Publication "Certification Standards"

Reimbursable State-Owned Land Valuations

DLS calculates the proposed value of state-owned land properties located within a community, which subject to appropriation will be reimbursed by the Commonwealth.  Below you will find the proposed values issued by the Division for those parcels that will be reimbursed through the FY2019 cherry sheet:

After the Appellate Tax Board (ATB) reviews appeals from local assessors on January 20, 2018 DLS will issue the final state-owned land values and these values will be used to determine the state reimbursement on the FY2019 cherry sheet.

Cherry estimates based on state-owned land values can be found on the "Municipal Databank (Data Analytics)" page.

Department of Conservation and Recreation (DCR) lands

Parcels under DCR are not reimbursed on the cherry sheet, but DLS does determine the value of those lands, the proposed and updated values can be found below:

DCR Water Supply Protection Land

DCR Water Supply Protection Annexed Land

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