The Massachusetts Department of Revenue publishes an instruction
manual which provides guidance on procedures to value lot splits and
subdivisions. These instructions state that Assessors may assess as
separate lots contiguous land described in one or more deeds and owned
by the same person based on the division of the land shown on a subdivision
plan approved by the Planning Board or a plan endorsed by the Board
as not requiring subdivision approval [an Approval Not Required (ANR)
plan]. This avoids having to apportion the tax and liens if the owner
of the land sells any of the lots. While better practice is to rely
on recorded plans, Assessors may rely on any approved or endorsed
plan, even if not recorded by January 1.
Also, pursuant to Boston v. Boston Port Development Q., 308 Mass.
72 (1941), the Assessors made their assessment in accordance with
a plan in their files which had not been recorded as of the assessment
date. The Supreme Judicial Court upheld the assessments. Relying on
Boston Port, we think that when a subdivision plan has been approved
by the Planning Board, the Assessors may assess the land as individual
parcels even if the plan has not been recorded as of the applicable
January 1.
Based on the above-stated sources, the Assessors in the Town of South
Hadley will create separate lots when a plan is endorsed or approved
by the Planning Board, whether or not the plan is recorded with the
Registry of Deeds. These lots will be separately assessed as of the
applicable January 1.