Beacon South Station Associates, LSE v. Board of Assessors of Boston (Lawyers Weekly No. 11-048-14)
NOTICE: All slip opinions and orders are subject to formal revision and are superseded by the advance sheets and bound volumes of the Official Reports. If you find a typographical error or other formal error, please notify the Reporter of Decisions, Supreme Judicial Court, John Adams Courthouse, 1 Pemberton Square, Suite 2500, Boston, MA 02108-1750; (617) 557-1030; SJCReporter@sjc.state.ma.us 13‑P‑739 Appeals Court BEACON SOUTH STATION ASSOCIATES, LSE[1] vs. BOARD OF ASSESSORS OF BOSTON. No. 13‑P‑739. Suffolk. February 12, 2014. ‑ May 14, 2014. Present: Kafker, Milkey, & Sullivan, JJ. Taxation, Abatement, Exemption, Leased property, Real estate tax: abatement, exemption. Massachusetts Bay Transportation Authority. Boston. Contract, Lease of real estate. Real Property, Lease. Appeal from a decision of the Appellate Tax Board. Anthony M. Ambriano for the defendant. Stephen H. Oleskey for the plaintiff. KAFKER, J. The principal issue in this case is whether certain real estate in Boston owned by the Massachusetts Bay Transportation Authority (MBTA) and leased to a private, for-profit entity was exempt from taxation pursuant to G. L. c. 161A, § 24, in fiscal years 2009 and 2010.[2] The property in question is the South Station Headhouse (Headhouse), which the MBTA leases to Beacon South Station Associates, LSE, also known as EOP-South Station, LLC (EOP). The Headhouse consists of an enclosed concourse through which the public passes to access MBTA and Amtrak train platforms, an underground subway connection, office and retail space, a surface facility and parking area, and the surrounding sidewalks. The real estate taxes assessed on the Headhouse were $ 1,439,974.76 in 2009, and $ 1,135,463.55 in 2010. EOP filed challenges to the 2009 and 2010 fiscal year assessments on the property with the board of assessors of Boston (assessors), and then appealed to the Appellate Tax Board (board) following the assessors’ refusal to abate the taxes. The board ruled that G. L. c. 161A, § 24, “expressly exempted the property of the MBTA from taxation, whether or not leased for business purposes,” and granted the abatements. The assessors appealed. On appeal, the assessors’ primary argument is that the board erred in its conclusion, and the § 24 exemption did not apply to the Headhouse at all because EOP, a private entity, leased the Headhouse from the MBTA and operated it for profit in the tax years in question. Alternatively, the assessors argue that even if the Headhouse was not subject to a blanket assessment for the years in question, EOP could be taxed on the tenant improvements made to the property because EOP owned these improvements according to the terms of the lease, and they were therefore not property of the MBTA. Examination of G. L. c. 161, § 24, as […]
South Station Gets Free WiFi
The MBTA is starting to get wired. South Station will have free wireless internet beginning today, according to a joint press release from Google, Redevelopment Ventures Corp. and the MBTA. Google invested in the endeavor and Redevlopment Ventures Corp. is responsible for WiFi development, the press release says. “Anything that improves our customers’ transit experience is a good thing,” MBTA General Manager Beverly Scott said in the statement. “By coupling this new initiative with the WiFi service provided on Commuter Rail trains, the MBTA is keeping its customers connected from the moment they enter South Station to the time they exit trains.” SOUTH END PATCH: Facebook | Twitter | E-mail Updates South End Patch
Where Is the South End’s Closest Electric Car Charging Station?
Drivers who are considering a switch to electric vehicles or current vehicle owners looking for a place nearby to charge their rides have a couple of places to find their outlet. In the South End, the closest charging station is at Boston Medical Center garage, at 710 Albany St., according to crowd-sourced website carstations.com. Carstations allows users to upload new car charging locations to a Google map and (when applicable) provides details on the station. There are also more official sites providing electric car charging information. This week, NSTAR launched a new hotline and website to provide customers with information about electric vehicles, including local options for charging, payment options and details about electric vehicle technology, according to a statement released Wednesday. Launched in partnership with the Massachusetts Department of Energy Resources, the new information center is a key part of a pilot program designed to help the state establish an electric vehicle infrastructure and continue efforts to reduce greenhouse gas emissions, according to the NSTAR statement. “We’re excited about the launch of our new electric vehicle information center to offer customers expert service, information and guidance about electric vehicles and vehicle charging options,” said Penni Conner, senior vice president and chief customer officer at Northeast Utilities, NSTAR’s parent company. “NSTAR is providing a single point of contact for our customers and communities, making it easy for them to find the answers they need to make informed decisions about electric vehicles.” The NSTAR electric vehicle information hotline can be reached at 855-463-6438 and is staffed Monday through Friday from 8 a.m. to 5 p.m. In addition, customers can find information 24/7 at the company’s new website, nstar.plugymride.org. The NSTAR hotline is the first of many to come, according to the statement. Northeast Utilities plans to set up similar information centers through its other companies in New England. Have a question you want Fenway-Kenmore Patch to answer? Send it to fenwaykenmore@patch.com. Each week, we’ll pick a submitted question to publish and answer. SOUTH END PATCH: Facebook | Twitter | E-mail Updates South End Patch
Amtrak Ridership Skyrockets on Route Through Back Bay Station
Short-range Amtrak travel has soared over the past 15 years and Boston’s Back Bay and South Station are stops on the two most popular routes in the Northeast Corridor. According to a Brookings Institution report, Amtrak ridership has grown by 55 percent since 1997 — most of this increase is short-distance routes (less than 400 miles). Eighty-three percent of all Amtrak ridership in 2012 was via short-distance routes. The two most popular routes in the Northeast Corridor are the Acela and Northeast Regional, which both make stops in Boston. Both routes are slightly more than 300 miles. The Acela had 3.395 million riders in 2012 while the Northeast Regional, which makes more stops, had more than 8 million riders. That’s an increase of 1 million riders in 15 years for the Northeast Regional (the Acela did not exist in 1997), according to the report. “Those two routes generated a net operating balance of $ 205.4 million in 2011, with $ 178.8 million derived from Acela operations alone. This is not a new phenomenon as over the five fiscal years ending in 2011, these two Northeast Corridor routes delivered an average positive balance of $ 135.9 million per year. They also generated this return via their own operations—the two routes received essentially no state funding support for operations during those five years,” according to the report. “However, since Amtrak owns most of the track in the Northeast Corridor and must maintain the tracks for its own services plus regional freight and commuter functions, it incurs higher long-term depreciation costs not included in these operating statistics,” reported the Brookings Institution. Adie Tomer, associate fellow at the Brookings Institution and one of the authors of the report, told The Boston Globe: “If you’re close to another big metropolitan market and the train runs frequently, people are going to take it,” Tomer said. “When distances extend past about 400 miles, any individual is going to think long and hard about taking a flight, for time considerations alone.” SOUTH END PATCH: Facebook | Twitter | E-mail Updates South End Patch