T
he owner of two neighboring office condominium units at 80 Washington Square, Hope Realty Trust, appealed the Town of Norwell Board of Assessors’ refusal to abate 2022 real‑property taxes. The appeal, filed under G.L.c. 58A, §7 and G.L.c. 59, §§64‑65, argued that the units’ fair cash values were lower than their assessed values.
On 1 Jan 2021, the Board assessed Suite C‑17 at $257,300 and Suite C‑18 at $248,800, applying a commercial rate of $16.62 per $1,000. The resulting taxes were $4,404.62 and $4,259.11, respectively. Hope Realty Trust supplied property record cards showing four sales of comparable condominiums in the same building, with per‑square‑foot prices of $244.69 for the 900‑sq‑ft Suite C‑18 and $275.85 for the 840‑sq‑ft Suite C‑17. These sales suggested lower market values than the Board’s assessments.
The Presiding Commissioner accepted the sales‑comparison method as appropriate. Reviewing the evidence, the Commissioner determined per‑square‑foot values of $250 for Suite C‑17 and $260 for Suite C‑18, yielding fair cash values of $225,000 and $220,000, respectively. These figures were below the assessed amounts.
The Commissioner concluded that Hope Realty Trust had met its burden of proof. The revised fair cash values were set at $225,000 for Suite C‑17 and $220,000 for Suite C‑18. Accordingly, the Commissioner ordered abatement of $552.93 for Suite C‑17 and $493.02 for Suite C‑18, including the applicable CPA surcharges.
The decision, issued on 15 Aug 2025 by Commissioner Elliott, appears in Lawyers Weekly No. 20‑027‑25 (9 pages). The full opinion is available for review.
