148 State Street Owner v. City of Boston (Commercial Assessment "Add-Back Policy" Retaliation Class Action)
Discovery produced by Boston's Assessing Department confirms that assessments rose on 150 commercial properties, in 182 separate instances, after their owners appealed to the state Appellate Tax Board between fiscal years 2023 and 2025 — the first documentary confirmation of the 'Add-Back Policy' alleged in a class action filed by the owner of 148 State Street. Business Litigation Session Judge Peter B. Krupp denied the city's motion to dismiss in May, finding the policy 'plausibly chills all commercial property owners from exercising their right to seek an abatement,' and the city's longtime Assessing Commissioner departed shortly after.
Why it matters
Establishes that a municipality's post-appeal re-assessment practice can be independently actionable under First Amendment retaliation and state uniform-taxation theories, not merely relevant evidence in the underlying abatement proceeding — a template exportable to any jurisdiction facing valuation-appeal waves tied to softening office values. Commercial owners and REITs across the roughly 150 identified Boston properties, and counsel advising owners appealing assessments elsewhere, should watch the discovery and class-certification process closely.
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