Philanthropic support fuels our ability to deliver bold ideas, rigorous research, and real-world impact—advancing solutions that shape policy and strengthen communities.
PNELF Sues City of Boston for Retaliatory Property Tax Assessments
About the City of Boston Appellate Tax Board Retaliation
Pioneer New England Legal Foundation is filing a class action lawsuit against the City of Boston’s Assessor’s Office for a gross violation of basic taxpayer rights.
The facts are deeply troubling. When commercial property owners exercise their legal right to appeal assessments to the Appellate Tax Board, the Assessor’s Office has retaliated by artificially inflating their property valuations and tax bills. Even when the City’s own assessors agreed that property values have declined, the office added value back through “discretionary adjustments.” These increases were imposed because property owners had the temerity to file an appeal.
This is not a tax policy or valuation methodology dispute. It is government retaliation—intended to discourage lawful appeals and deter property owners from challenging assessments in good faith.
We have sought explanations from both City and state officials—and received none. The Department declined to meet with us, asserting it has no role in reviewing local assessment practices.
Why would any business choose to invest in a city and state where government penalizes taxpayers for asserting their legal rights? How can they have confidence in the rule of law? This case exemplifies our mission: We defend our constitutional protections.
Appellate Tax Board Retaliation in the Media
June 8—Original Boston Herald article detailing Dan Swift’s discovery of the discrepancy: Boston commercial properties hit with ‘hidden tax’ spikes
June 24—Scott Van Voorhis reports on Ed Flynn filing a 17F order for more information on the ATB Dispute matter: Sorting fact from fiction on media’s Iran strike reporting | Wu in hotseat after Boston office building owners hit with mysterious charges | Bombshell report on Trump mass deportation push
June 25—Herald coverage of PNELF notice letters to government officials, with quote denying allegations by spokesperson Emma Petit: Pioneer Institute blasts Boston’s ‘retaliation’ tax hikes against commercial property owners
June 25—Banker & Tradesman picks up coverage of notice letter delivery: Legal Group Wants Probe of Boston ‘Hidden Real Estate Tax’ – Banker & Tradesman
June 25—Independent Boston journalist Mike Urban covers the ATB Dispute on his Youtube channel: Unconstitutional Taxes Target Boston Owners
June 26—Banker & Tradesman reports on Wu’s denial of any wrongdoing: Wu Rejects Claim of Retaliation on Assessments – Banker & Tradesman
June 26—Michael and Jenna attend the Boston City Council meeting where Flynn files Docket #1286. However, there is no further conversation on the matter by Flynn or the Council: 06.25.25 Agenda Packet.pdf – Google Drive
June 27—NBC Boston picks up coverage of notice letter delivery: City of Boston accused of secretly hiking property taxes – NBC Boston
June 27—Boston Business Journal publishes the same story on its site: Boston accused of secretly increasing taxes and assessed property value – Boston Business Journal
June 27—Boston Policy Institute describes the dispute on their Substack page, expressing suspicion at Wu’s assertion that the city simply got its numbers wrong: Weekly Transcript Round-Up for 6/27/25
July 22 – Massachusetts revenue commish disputes claims that Boston is ‘secretly penalizing’ commercial properties with tax spikes: Boston Herald: Massachusetts revenue commish disputes claims that Boston is ‘secretly penalizing’ commercial properties with tax spikes
July 23- City accused of overtaking commercial property owners by at least $9.8M: BBJ: City accused of overtaking commercial property owners by at least $9.8M
August 19 – Boston Property Tax Penalties: Watchdog Accuses DOR of Ignoring Evidence: World Today News: Boston Property Tax Penalties: Watchdog Accuses DOR of Ignoring Evidence
August 19 – Boston Property Tax Assessments: Controversy and DOR Response: Memesita: Boston Property Tax Assessments: Controversy and DOR Response
August 24 – State’s Top Taxman Dismisses Tower Tax Retaliation Claims: Banker & Tradesman: State’s Top Taxman Dismisses Tower Tax Retaliation Claim
Support Pioneer
Our Latest from Pioneer New England Legal Foundation
Legal Advocates Ask Supreme Court to End Home Equity Seizures in Tax Foreclosures
PNELF Admonishes DOR for Inaction on Unauthorized and Unconstitutional Commercial Tax Overcharges
Massachusetts Families Urges Court to Reverse Ruling Over Unconstitutional Conditions for Special Education Services