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State Tax Form 128 The Commonwealth of Massachusetts Assessors’ Use only Revised 11/2016 Date Received Name of City or Town Application No. APPLICATION FOR ABATEMENT OF REAL PROPERTY TAX PERSONAL PROPERTY TAX FISCAL YEAR General Laws Chapter 59, § 59 THIS APPLICATION IS NOT OPEN TO PUBLIC INSPECTION (See General Laws Chapter 59, § 60) Return to: Salem City Hall - Assessors Department 93 Washington Street - Room 6 Salem, MA 01970 Must be filed with assessors not later than due date of first actual (not preliminary) tax payment for fiscal year. INSTRUCTIONS: Complete BOTH sides of application. Please print or type. A. TAXPAYER INFORMATION. Name(s) of assessed owner: Name(s) and status of applicant (if other than assessed owner) Subsequent owner (aquired title after January 1) on Administrator/executor. Mortgagee. Lessee. Other. Specify. Mailing address No. Street City/Town Zip Code Telephone No. ( ) Amounts and dates of tax payments B. PROPERTY IDENTIFICATION. Complete using information as it appears on tax bill. Tax bill no. Assessed valuation $ Location No. Street Description Real: Parcel ID no. (map-block-lot) Land area Class Personal: Property type(s) C. REASON(S) ABATEMENT SOUGHT. Check reason(s) an abatement is warranted and briefly explain why it applies. Continue explanation on attachment if necessary. Overvaluation Incorrect usage classification Disproportionate assessment Other. Specify. Applicant’s opinion of: Value $ Class Explanation FILING THIS FORM DOES NOT STAY THE COLLECTION OF YOUR TAXES. TO AVOID LOSS OF APPEAL RIGHTS OR ADDITION OF INTEREST AND OTHER COLLECTION CHARGES, THE TAX SHOULD BE PAID AS ASSESSED. THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE SALEM ---PAGE BREAK--- D. SIGNATURES. Subscribed this day of , Under penalties of perjury. Signature of applicant If not an individual, signature of authorized officer Title ( ) (print or type) Name Address Telephone If signed by agent, attach copy of written authorization to sign on behalf of taxpayer. TAXPAYER INFORMATION ABOUT ABATEMENT PROCEDURE REASONS FOR AN ABATEMENT. An abatement is a reduction in the tax assessed on your property for the fiscal year. To dispute your valuation or assessment or to correct any other billing problem or error that caused your tax bill to be higher than it should be, you must apply for an abatement. You may apply for an abatement if your property is: 1) overvalued (assessed value is more than fair cash value on January 1 for any reason, including clerical and data processing errors or assessment of property that is non-existent or not taxable to you), 2) disproportionately assessed in comparison with other properties, 3) classified incorrectly as residential, open space, commercial or industrial real property, or 4) partially or fully exempt. WHO MAY FILE AN APPLICATION. You may file an application if you are: the assessed or subsequent (acquiring title after January 1) owner of the property, the personal representative of the assessed owner’s estate or personal representative or trustee under the assessed owner’s will, a tenant paying rent who is obligated to pay more than one-half of the tax, a person owning or having an interest or possession of the property, or a mortgagee if the assessed owner has not applied. In some cases, you must pay all or a portion of the tax before you can file. WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the assessors on or before the date the first installment payment of the actual tax bill mailed for the fiscal year is due, unless you are a mortgagee. If so, your application must be filed during the last 10 days of the abatement application period. Actual tax bills are those issued after the tax rate is set. Applications filed for omitted, revised or reassessed taxes must be filed within 3 months of the date the bill for those taxes was mailed. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE ASSESSORS FOR ANY REASON. IF YOUR APPLICATION IS NOT TIMELY FILED, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSORS CANNOT BY LAW GRANT YOU ONE. TO BE TIMELY FILED, YOUR APPLICATION MUST BE RECEIVED BY THE ASSESSORS ON OR BEFORE THE FILING DEADLINE OR MAILED BY UNITED STATES MAIL, FIRST CLASS POSTAGE PREPAID, TO THE PROPER ADDRESS OF THE ASSESSORS ON OR BEFORE THE FILING DEADLINE AS SHOWN BY A POSTMARK MADE BY THE UNITED STATES POSTAL SERVICE. PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In some cases, you must pay all preliminary and actual installments of the tax when due to appeal the assessors’ disposition of your application. Failure to pay the tax assessed when due may also subject you to interest charges and collection action. To avoid any loss of rights or additional charges, you should pay the tax as assessed. If an abatement is granted and you have already paid the entire year’s tax as abated, you will receive a refund of any overpayment. ASSESSORS DISPOSITION. Upon applying for an abatement, you may be asked to provide the assessors with written information about the property and permit them to inspect it. Failure to provide the information or permit an inspection within 30 days of the request may result in the loss of your appeal rights. The assessors have 3 months from the date your application is filed to act on it unless you agree in writing before that period expires to extend it for a specific time. If the assessors do not act on your application within the original or extended period, it is deemed denied. You will be notified in writing whether an abatement has been granted or denied. APPEAL. You may appeal the disposition of your application to the Appellate Tax Board, or if applicable, the County Commissioners. The appeal must be filed within 3 months of the date the assessors acted on your application, or the date your application was deemed denied, whichever is applicable. The disposition notice will provide you with further information about the appeal procedure and deadline. DISPOSITION OF APPLICATION (ASSESSORS’ USE ONLY) Ch. 59, § 61A return GRANTED Assessed value Date sent DENIED Abated value Date returned DEEMED DENIED Adjusted value On-site inspection Assessed tax Date Abated tax By Date voted/Deemed denied Adjusted tax Certificate No. Date Cert./Notice sent Board of Assessors Data changed Appeal Date filed Valuation Decision Settlement Date: SIGN SIGN ---PAGE BREAK--- CITY OF SALEM, MASSACHUSETTS ASSESSING DEPARTMENT 93 WASHINGTON STREET - ROOM 6 SALEM, MA 01970 TEL. (978) 619-5608 FAX (978) 744-2069 [EMAIL REDACTED] DIRECTOR OF ASSESSING STEPHEN CORTES BOARD OF ASSESSORS RICHARD W. JAGOLTA, JR. ROBERT F. MILLERICK TINA ZELANO Dear Taxpayer: This information requisition form is issued pursuant to the full and fair cash valuation of your real property and is being made by the Board of Assessors, under M.G.L. Ch. 59 Sec. 61A, in response to the filing of an application for abatement for FY2026. This form must be completed in full and returned to the Assessors' Office within 30 days after applying, however it is highly suggested this request be filed with your abatement application. Failure to comply within 30 days after the request and/or refusal to inspect the property shall bar any statutory appeal under this chapter unless the applicant was unable to comply for reasons beyond their control. ASSESSED OWNER: PROPERTY LOCATION: Parcel ID: _____FY2026 ASSESSED VALUE: $ TELEPHONE NUMBER: Have you scheduled the required inspection with the Assessors? Complete all sections which apply to your abatement application. PROPERTY DESCRIPTION Please describe the physical features of the subject property. Style of Home Year Built # of Rooms # of Bedrooms # of Full Baths # of Half Baths # of Fireplaces # of Kitchens Central AC (Y/N) _ Central Vac (Y/N) Type of Heat Fuel Type Square feet of Finished Living Area Finished Basement (Y/N) % finished # of Basement garages Attached garage sq ft Detached Garage sq ft Overall Condition _ Describe any yard items (i.e. pools, sheds etc.) include type of structure, age, size and condition. State any current special circumstances or conditions which you feel affect the fair market value of your property or anything further you wish the Board of Assessors to consider. ---PAGE BREAK--- MARKET DATA State your opinion of the full and fair cash value of your property as of 01/01/2025 and detail the facts that lead to the conclusion. $ "Full and fair cash value" is defined as "100% of a property's fair market value, which is the price an owner willing, but not under compulsion, to sell, ought to receive from the one willing to buy not under compulsion, to buy." (Bennett v. Board of Assessors of Whitman 354 Mass. 239, 240 (1966)) List at least three calendar year 2024 sales of comparable properties, which you have utilized to support your opinion of value. Be sure to use properties that are similar to yours in location, lot size, gross living area of the dwelling, age, quality and condition. These sales should also have occurred reasonably close to the assessment date. STREET ADDRESS SALE DATE SALE PRICE LOT SIZE LIVING AREA STYLE YR BUILT # of BED RMS ASSESSED VALUE SUBJECT COMP 1 COMP 2 COMP 3 List three assessments of comparable properties which you have utilized to support your contention of disproportionate assessment. Be sure to use properties that are similar to yours in location, lot size, gross living area of the dwelling, age, quality and condition. STREET ADDRESS SALE Y/N? LOT SIZE LIVING AREA STYLE YR BUILT #of BATH RMS #of BED RMS ASSESSED VALUE SUBJECT COMP 1 COMP 2 COMP 3 Was there an appraisal for a bank or a comparative market analysis performed by a real estate broker for 2024? If the answer is yes, please attach a copy of the report to this form. ---PAGE BREAK--- SALES INFORMATION Was this property purchased within the last two years? If Yes, please fill out the following information regarding the purchase. What type of property was purchased? Vacant Land Single Family Two Family Condo Commercial Industrial Month and year sales price was agreed upon Did the seller finance any of the purchase price? Y/N were there any sales or financing concessions? Y/N If yes, please describe: Was any of the purchase price paid in terms other than cash (such as trade)? Y/N If yes, please state the terms Was there any personal property (such as furnishings, machinery, livestock, etc.) included in the sales price? Y/N If yes, please state the value of such items $ Please describe these items. If any unpaid taxes or assessments or any expenses were assumed by the buyer and not included in the sales price, please state the amount $ . Please answer Yes or No to the following: Was this a sale between relatives? Was it a sale of an undivided interest? A sale transfer between related parties (company sale etc.)? A forced sale (auction, foreclosure, bank sale, bankruptcy, etc.) If the purchase was for vacant land did the purchase price include a septic system or well? If the property wasn't recently sold, has the property been listed for sale within the past year? If the answer is yes, state the listing price here: $ COST DATA State any new construction, alterations or rehabilitation such as new bathrooms, new kitchen, heating, electrical, additions, etc. performed or under construction on the property during the last five years. Date Remodeled Description of Construction Cost of Project Constructed Renovations . ---PAGE BREAK--- LEASE & EXPENSE DATA If any portion of the property is leased or rented, please supply the following information for the year preceding the beginning of the Fiscal Year for which the Abatement Application applies. i.e. calendar year 2024 for FY2026. • Calendar year 2024 rent for each tenant, including length of lease, lease date, renewal options, guaranteed rental, renewal rate, overage terms, gross leasable area (sq ft), per square foot rent, type of lease (Net, NN, NNN). • The expenses paid by each tenant, including but not limited to real estate taxes, heat, air condition, electricity, cleaning, plowing rubbish removal, building insurance, repairs and maintenance, property management (itemized). Please also include overage clauses. • The expenses paid by the owner for each of the above categories as well as, interest, depreciation and any other expenses related directly to the property (itemized). • The total income for the property by calendar year, and if applicable the total gross sales at the property location. I HEREBY CERTIFY THAT ALL STATEMENTS ON THIS INFORMATION FORM ARE ACCURATE AND TRUE, AND AGREE THAT THEY ARE MADE SUBJECT TO THE PAINS AND PENALTIES OF PERJURY. Signed: Date: ---PAGE BREAK--- Dear Property Owner, Manager, or Lessee, A revaluation of all property is being conducted in your community in order to establish fair and equitable assessments. By completing the enclosed form, you will help reflect economic conditions within your community which will become the basis for utilizing the income approach to value. The information you provide will remain confidential and will be considered, with all other information gathered, in order to establish uniform guidelines to be equitably applied throughout the community. It is, therefore, requested that you complete the enclosed form and return it to the address shown on the cover letter. Please fill out all sections of the form. Your cooperation is appreciated. Assessors' Office. INCOME AND EXPENSE FORM COMMERCIAL/INDUSTRIAL LEASE SUMMARY (APARTMENT, HOTEL AND OTHER INCOME SECTIONS, SEE REVERSE) List tenant business name rather than owner name. i.e. "Joe's Restaurant" rather than Smith Enterprises". If vacant, so state and enter asking rent under and months vacant under (11). Be sure to complete If any portion is owner occupied enter O/OCC under and complete and (11). Enter your identification or unit number/letter. List the area that is leased. If not known, approximate such as "1/4 of first floor". THIS IS VERY IMPORTANT. List type of space from following list. If several types, enter most prevalent first RTL-retail, store, shop; OFC-office; MFG-manufacturing; WHS- warehouse, storage; RDV-R&D; RST-restaurant; SER-service/repair/garage; BNK-bank; OTH-other (specify in comments) Enter floor level. If several, enter most prevalent first. List scheduled rent for that tenant for the year. List Common Area Maintenance (CAM), Real Estate Tax, and other reimbursements paid by tenant. List expenses included in the rent (paid by landlord). Using following codes: E-electric; H-heat; M-maintenance; P-plowing; R-rubbish removal; T-real estate taxes; B-real estate taxes over a base; L-parking lot/grounds maintenance; W-water/sewer; I-Insurance. Enter date lease begins. If month to month, enter M/M. (10) Enter date lease ends prior to options. (11) Enter comments. Be sure to include options, overage clauses, months vacant for the year, real estate tax clauses. COMMENTS TENANT TOTAL LEASE END LEASE START EXPENSES INCLUDED UNIT NO. LEASED AREA (SQ. FT.) TYPE OF SPACE FLOOR LEVEL SCHEDULED ANNUAL RENT CAM, TAX, OTHER REIMBURSEMENT (10) OFFICE USE ONLY (11) Location: ParcelID: LUC: Mailing Address: ---PAGE BREAK--- APARTMENT INCOME ANNUAL EXPENSES INDICATE WITH Expenses Paid / Items Supplied by Owner HOTEL/MOTEL INCOME OTHER INFORMATION M I C R O W A V E D I S H W A S H E R D I S P O S A L F U R N I T U R E R E F R I G E R A T O R E L E C T R I C R U B B I S H A I R C O N D. NO. UNITS OF THIS TYPE NO . OF ROOMS NO . OF BEDROOMS NO . OF BATHS FLOOR LEVEL Please provide any information which may assist in arriving at a fair and equitable appraisal of this property. RENT PER MONTH Complete if construction or major remodeling was performed within past 10 years CONSTRUCTION COSTS * Excluding Bathrooms OTHER INCOME TYPE HIGH LOW SWING RATES ANNUAL OCCUPANCY PERCENT No. UNITS LAUNDRY VENDING PARKING OTHER OTHER OTHER SALES INFORMATION If the property was purchased within the past 10 years, complete the following. COMMENTS ON ANY SPECIAL CONDITIONS LAND ONLY LAND AND BUILDINGS PREPARED BY DATE Phone No. Copyright Patriot Properties, Inc. Items 20 20 MANAGEMENT GENERAL CLEANING UTILITIES OTHER TOTAL FEE COMMISSIONS LEGAL PAYROLL TAX SNOW REMOVAL TRASH WAGES SUPPLIES HEATING ELECTRIC DEPRECIATION REAL ESTATE TAXES INSURANCE OTHER TAX FURN. & FIXT. INTEREST LAND RENT DECORATING REPAIRS AND MAINTENANCE CONTRACT SERVICES WATER AIR COND. ELEVATOR FIXED EXPENSE CONSTRUC- TION S T O V E H E A T BAD DEBT OTHER EXP. VAC RATE OTHER CONSTR. TENANT ALLOW. SEWER OTHER UTILS. BLDG SUPPLIES ACCOUNTING GROSS AREA NET LEASABLE MISC.