Public Utility Valuation

Gilman, McLaughlin & Hanrahan has served as special counsel to the Board of Assessors in cities and towns, including Boston, since the late 1970's. We have developed a special expertise in the defense of property tax assessments, particularly for unique properties such as aircraft, power plants, pipelines and natural gas distribution systems. To date, attorneys at Gilman, McLaughlin & Hanrahan have handled challenges to assessments involving the New Boston Generating Station, Flying Tiger Line and American Airlines' aircraft property, Mystic Station Generating Station in Everett and Keyspan's local gas distribution system and cryogenic storage tank in Boston.

These cases involve not only expertise in the relevant taxing statutes and appraisal theory but also require intimate understanding of the state and federal regulatory and rate setting policies which may impact the value of these unique properties.

Gilman, McLaughlin & Hanrahan has also handled other unusual valuation matters for assessors and taxpayers including cases involving disproportionate assessment challenges, shopping malls, sports arenas, office towers, and hospital and university exemption issues.

Cases include:

Boston Gas Co. v. Board of Assessors of Boston (pending);

Boston Edison Co. v. Board of Assessors of Boston, 402 Mass. 1 (1988);

Tregor v. Board of Assessors of Boston, 377 Mass. 602 (1979);

Boston Edison Co. v. Assessors of Everett, 20 Mass. App. Tax Bd. Rpt. 77 (1996);

Blakely v. Board of Assessors of Boston, 391 Mass. 473 (1984);

New Boston Garden Corp. v. Board of Assessors of Boston, 383 Mass. 456 (1981);

Keniston v. Board of Assessors of Boston, 380 Mass. 888 (1980); and

Flying Tiger Line, Inc. v. Board of Assessors of Boston, 404 Mass. 359 (1989).

Normally, assessments of public utility property represent a substantial component of a municipality's tax base. Cities and towns do not need to be overwhelmed by the high priced lawyers and experts the utilities can call on to challenge the tax.