Polseno Properties Management, LLC v. Brenda Keeble, in her capacity as Tax Assessor for the Town of Lincoln, Nos. 20

Syllabus

In these consolidated appeals, the plaintiff, Polseno Properties Management, LLC, appealed from a Superior Court judgment entered in favor of the tax assessor for the Town of Lincoln. On appeal, the plaintiff claimed that the tax assessor illegally increased the value of its property for tax years 2019 and 2020 because of the development of a solar array on a portion of the plaintiff's property. The plaintiff contended that the tax assessor considered tax-exempt property under G.L. 1956 § 44-5-3(c) when assessing the value of the plaintiff's real property. The plaintiff additionally claimed that the defendant had created a new tax classification in contravention of § 44 5 11.8(b).<br><br>The Supreme Court held that it was not improper for the tax assessor to consider the existence of the solar development when assessing the value of the underlying real property because § 44-5-3(c) speaks only to tangible property taxes, to which solar equipment is subject. Moreover, the Supreme Court held that the plaintiff failed to point to any compelling evidence that the defendant had created a new tax classification, and it thus determined that the plaintiff's argument regarding § 44 5 11.8(b) was unpersuasive.<br><br>Accordingly, the Supreme Court affirmed the judgment of the Superior Court.<br>