Hampton Associates v. Board of Assessors

Hampton Associates (Hampton), a Massachusetts limited partnership, owned a low-income housing complex (complex) in Northampton in fiscal years 1992, 1993, and 1994. Claiming that the Northampton board of assessors overvalued the complex for those years, Hampton appealed the valuation to the Appellate Tax Board (board). After an evidentiary hearing, the board concluded that Hampton had failed to sustain its burden of proving overvaluation and consequently found in the assessors’ favor. This appeal followed. Finding no error, we affirm.

Although the ultimate issue in the case centers on whether…