Date
May 12, 2026
Added to tracker
October 7, 2026
Court or forum
Suffolk County Superior Court, Massachusetts
State
Massachusetts
Presiding judge
Peter Krupp
Property type
Office
Amount / scale
$41,351 single-year overcharge alleged for lead plaintiff; proposed class of 60+ commercial properties
Parties
Plaintiff: HS148SST LLCDefendant: City of Boston

HS148SST LLC, owner of the office building at 148 State Street in Boston, sued the City of Boston in Suffolk Superior Court alleging the Assessor's Office ran an undisclosed 'Add-Back Policy' that restored a prior year's higher valuation for commercial properties that had appealed their assessments to the state Appellate Tax Board. Judge Peter Krupp denied the city's motion to dismiss on May 12, 2026, finding the allegations -- which the complaint says affected at least 60 properties -- serious enough to require discovery before deciding whether equitable relief is warranted.

Why it matters

The suit advances a First Amendment retaliation theory against a municipal assessor's office, arguing that conditioning a property's valuation on whether its owner exercised its legal right to appeal is itself unlawful. Surviving a motion to dismiss on that theory, with class claims and a request for repayment of excess taxes across dozens of properties, gives commercial owners elsewhere a potential template for challenging similar post-appeal valuation patterns.

A lawsuit accusing the City of Boston of quietly punishing commercial property owners for appealing their tax assessments has survived the city's motion to dismiss and is now moving into discovery, a development that commercial owners and tax counsel well outside Massachusetts have reason to watch. The case, filed in Suffolk Superior Court by HS148SST LLC, owner of the 11-story office building at 148 State Street in Boston's Financial District, accuses the city's Assessor's Office of running what the complaint calls an 'Add-Back Policy.'

Case timeline · 2 entries Latest: May 12, 2026 — Judge Peter Krupp denies the city's motion to dismiss and orders limited discovery into the alleged policy

Free · no account needed

Keep reading

Read the full write-up and case timeline. Up to 10 a month are free without an account; a free account is unlimited and adds email alerts.

Read the full write-up

Or create a free account with just your email:

Alerts

Get an email when new zoning & land use matters in Massachusetts are filed

Share LinkedIn Email

Other matters involving HS148SST LLC

Other matters involving City of Boston

More zoning & land use matters

Other matters in Massachusetts

Recently added

CREdocket summarizes public court records and reporting; see our sourcing standards and corrections log. Not legal advice. Facing something similar? Contact us.