Town of South Hadley, MA
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2023-05-10
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Division 3: Policies
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Chapter 429 Lot Splits and Subdivision Policy
- Division 1: Bylaws
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Boards, Commissions and Committees
- Ch 18 Elections and Elected Officials
- Ch 24 Human Rights Commission
- Ch 39 Officers and Employees
- Ch 46 Penalties and Enforcement
- Ch 61 Records and Reports
- Ch 65 Revolving Funds
- Ch 72 Town Meetings
- Ch 77 Town Property
- Part II: General Legislation
- Ch 105 Alarms
- Ch 110 Alcoholic Beverages
- Ch 115 Amusement Devices
- Ch 120 Building Construction
- Ch 123 Buildings, Numbering of
- Ch 136 Residential Short-Term Rental Units
- Ch 138 Farming
- Ch 141 Fees and Charges
- Ch 142 Redemption of Tax Title Real Estate
- Ch 145 Firearms and Weapons
- Ch 153 Ice Cream Truck Vendors
- Ch 158 Junk and Secondhand Dealers
- Ch 166 Licenses and Permits
- Ch 171 Lighting, Outdoor
- Ch 175 Marijuana
- Ch 177 Mobile Food Vendors
- Ch 179 Nuisances
- Ch 190 Peddling and Soliciting
- Ch 194 Pets and Domesticated Animals
- Ch 196 Plastic Bags
- Ch 200 Stormwater Management
- Ch 207 Tag Sales
- Ch 218 Trailers
- Ch 223 Trees
- Ch 230 Vehicles
- Ch 235 Vending Machines
- Ch 237 Water
- Ch 240 Wetlands
- Ch 245 Earth Removal
- Ch 255 Zoning
- Division 2: Regulations
- Ch 300 Board of Health
- Ch 305 Conservation Commission
- Ch 310 Council on Aging
- Ch 315 Department of Public Works
- Ch 335 Library Trustees
- Ch 345 Planning Board
- Ch 350 Recreation Department
- Ch 360 Subdivision Regulations
- Division 3: Policies
- Ch 400 Benefits
- Ch 401 Certified Abutters List Fee Policy
- Ch 402 Complete Streets
- Ch 403 Criteria for Land Acquisition or Acceptance
- Ch 406 Damage Claims
- Ch 407 Deferrals/Continuations of Public Hearings
- Ch 408 Departmental Receipts and Turnover Policy
- Ch 414 House Numbers
- Ch 418 Inspectional Services
- Ch 427 Library Policies
- Ch 429 Lot Splits and Subdivision Policy
- § 429-1 Lot splits and subdivision policy enumerated.
- Ch 431 Motor Vehicle Excise Tax Abatement Filing Policy
- Ch 439 Personal Property Policies
- Ch 441 Personnel Policy
- Ch 451 Rear Acreage Land Valuation Policy
- Ch 452 Restricted Land Valuation Policy
- Ch 453 Social Media
- Ch 457 Trees
- Ch 460 Town Property, Use of
- Ch 472 Vehicles, Town-Owned
- Ch 478 Workplace Policy Manual
- Appendix
- Ch A500 Acceptances
- Ch A501 Special Acts Applicable to Town
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Assessors of the Town of
South Hadley 10-23-2017. Amendments
noted where applicable.]
A.
Assessors value land based on its configuration as of January 1 for
the fiscal year starting on the next July 1.
B.
Plans are approved and/or endorsed by the Planning Board throughout
the year. These are for the ensuing fiscal year.
C.
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.
D.
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.
E.
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.
