24D-259 (2) STATE TAX FORM 135 NOTICE OF REFUSAL TO ABATE
PROPERTY TAX
THE COMMONWEALTH OF MASSACHUSETTS
NORTHAMPTON
NAME OF CITY OR TOWN
OFFT+r E OF THE BO R RD AF ASSESSORS
i v+.. v a THE `+ v . Cai1 L VJC L7�w�LaaVtLw7
June 29, 1998
DATE
Joann Christiansen
135 Crescent Street
. Northampton, MA 01060
L J
This notice informs you that your application dated April 27, 1998 ,
19 98, for an abatement of the Fiscal Year 19 98 R IN Real Property Tax assessed as of
January I, 19 97 to Joann Christiansen has been denied under the
provisions of Chapter 59 of the General Laws.
X Your application was denied by vote of the assessors on June 29, 1998
Your application was deemed denied on .
You may appeal this denial in the manner and under the conditions provided by Chapter 59,
Sections 64-65B of the General Laws.
Under those sections, your appeal may be made to the Appellate Tax Board or to the County
Commissioners. The appeal must be filed within three months of the date your application was denied
by vote of the assessors or within three months of the date your application was deemed denied,
whichever is applicable. With certain exceptions, you must also pay at least one -half the tax on personal
property and, if the real property tax for the fiscal year is more than $2000, all of the tax on real property
without incurring interest on any installment payment in order for the Appellate Tax Board or
County Commissioners to hear the appeal.
If your application was denied by vote of the assessors, the assessors cannot take any further action
on your application unless you appeal their decision to the Appellate Tax Board or County
Commissioners. However, if your application was deemed denied, the assessors may grant an
abatement in final settlement of your application during the period for filing an appeal. If a settlement is
not reached and an abatement not granted during that time, you must file a timely appeal for the
assessors to be able to take any further action on your application.
Northampton 135 Crescent Street 24D- 259 -001
LOCATION OF PROPERTY STREET AND NUMBER LOT
ilp
:r:_ ii ' .44 Board of Assessors
_
dr f of Northampton
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
FORM 565 ( - I &1 HOB85 & WARREN TM REV. 1991
- c Profit or (Loss} From Business or Profession OMB No. 1545-0074
40) (Sole Proprietorship)
of the Treasury Partnerships, Joint Ventures, etc.., Must Fite Form 1065. '083
at venue Service (3) Attach to Form 1040 or Form 1041, See Instructions for Schedule C (Form 1040). 09
et proprietor Social security number of proprietor
Ja pity (3}115-'s/ rt.s'E 1 :a 30 ' c> 3
A Main business activity (see Instructions) Oft. #!1i
Sfl C r O, K, ; Product* P S i9 c p- p7-4 f_OV
8 Business name and address J i1-Nry CPR. Sy r �N Se a C Empoyer identification number
/3sCR c6r1i- •-r tf/d27- pro yff
D Method(s) used to value closing inventory: . 1 1 1 1 1 I
(1) ❑ Cost (2) 0 Lower of cost or market (3) ❑ Other (attach explanation) 'ate
E Accounting method: (1) ❑ Cash (2) ❑ Accrual (3) ❑ Other (specify) ap. No
F Was there any major change in determining quantities, costs, or valuations between opening and closing inventory? • 1M
If "Yes," attach explanation URI
G Did you deduct expenses for an office in your home? - EMI
PART L --- Income
1 a Gross receipts or sales
la �- �P
b Less: Returns and allowances
c Subtract line lb from line la and enter the balance here lc y
2 Cost of goods sold and /or operations (Part Iii, line 8) _ 2 •
3 Subtract line 2 from line lc and enter the gross profit here 1131 .
4 a Windfall Profit Tax Credit or Refund received in 1983 (see Instructions) CI
b Other income LB
5 Add tines 3, 4a, and 4b. This is the $toss Income
PART 11.— Deductions _
6 Advertising /g 23 Repairs ?
7 Bad debts from sales or services (Cash 24 Supplies (not included in Part HI)
method taxpayers, see Instructions) 25 Taxes (Do not include WindfaI
8 Bank service charges ____ Profit Tax here. See line 29.) .
9 Car and truck expenses 26 Travel and entertainment .
10 Commissions 27 Utilities and telephone - i
11 Depletion 28 a Wages
I 12 Depreciation and Section 179 deduction b Jobs credit ' •
from Form 4562 (not included in Part c Subtract line 28b from 28a
III) f 29 Windfall Profit Tax withheld in 1983
13 Dues and publications 30 Otherexpenses (s ify):
14 Employee benefit programs . - a _E-Lo. 0.c. , y (cDii.tarq - t� +;
15 Freight (not included in Part HI) b , VEf 60
16 Insurance 115 I c
17 Interest an business indebtedness . - d
18 Laundry and cleaning e
19 Legal and professional services - . t
20 Office expense 3 ' -' g
21 Pension and profit-sharing plans - h
22 Rent on business property - - i ___
31 Add amounts in columns for lines 6 through 301 These are the total deductions 31
32 Net profit or (loss). Subtract tine 31 from line 5 and enter the result. If a profit, enter on Form 1040, line 12,
and on Schedule SE, Part I, line 2 (or Form 1041, line). If a loss, go on to Tine 33 - 32 _
33 If you have a loss, you must answer this question: "Do you have amounts for which you are not at risk in this business (see Instructions) ?" ❑ Yes No
If "Yes," you must attach Form 6198. If "No," enter the toss on Form 1040, line 12, and on Schedule SE, Part 1, line 2 (or Form 1041, fine 6).
PART lit. --Cost of Goods Sold and /or Operations (See Schedule C Instructions for Part 10)
1 Inventory at beginning of year (if different from last year's closing inventory, attach explanation) 1
2 Purchases less cost of items withdrawn for personal use 2
3
3 Cost of labor (do not include salary paid to yourself) 4 — -�-
4 Materials and supplies 5
5 Other costs
6
6 Add lines 1 through 5 7
7 Less: Inventory at end of year t
8 Cost of goods sold and /or operadsmos. Subtract line 7 from line 6. Enter here and in Part 1, line 2, above. . . 1 8
For Paperwork Reduction Act Monte, stn Form 1040 instructions- Schedule C (Fenn 1040) 1983
.. __ • •
_.
.,
,!. c)83
O Department of the TTeas ernal Revenue Serv.ce
!. §,1ndtifldivalll�cme Tax Return t1,
For the y January 1- December 31, 1983, o s er tax year beginning , 1983, ending 1. 0M8 No 1545 -0074
1e
Use Your first name and initial { return, also give spouse's name and initial) Last name Your social security number
IRS _,.f bA-frl ;' CIig/ 57 5E-PI 1s1 °. D , 7ts63
label.
Other- (:resent tome addressttumber and street, including apartment number, or rural route) Spouse's social security number
wits, i 3: i ..- jg F �CEfiT i i
please
print City, town or f
or post office, State, and ZIP code Yeur u
etxp oa 'S yC /e' 5 Wo IQ k€R- ..
or type. f in. pTH-A-nt} TC) i'1 M ' 0 / • 0 Spouse'snrr
presidential - ► Do you want 1 to go to this fund? rm--111. N Mete: hecking Yes ' tell
Election Campai if joint return, does your spouse want $1 to go to this fund? 1111111103--111111 No erri ore , rehi
1 Single Far Privacy Act and Paperwork Reduction Act Notice, see Instructions.
1�111n Status 2 M arried filing pint return (even if only one had income)
Citie c5c 3 Married filing separate return. Eater spouse's social security no. above and full aaine here.
the box. 4 Head of household (with qualifying person)_ (See page 6 of Instructions.) If the qualifying person is your unmarried
)' child but not your dependent, write child's name here.
5 Qualifying widower) with dependent child (Year spouse died P. 19 ). (See page 6 of instructions.)
6a Yourself 65 or over _ Blind 1 Enter amber of
Exemptions b Spouse 65 or over Bond 1 I 1
lways check t First names of your dependent children who lived with you I E ate
the box labeled t X 11-flr3C-R -i �llt.r le- 1
/�` L ,,.
Yourself. (3) Number of 1(4) Did dependent (5) Did me amide
Check other d Other dependents: (2) Relationship aodbs rived f toe acme et wean nee -eelf el
o Pay. Doxesifthey ()Hama is yew SUADDormem? depedeet' other J
tr b apply. f,
S eE Add suntan
Tax eatered in
e Total number of exemptions claimed bees above ►
th a_ 7 W ages, salaries, tips, etc. 7
Income 8 interest income (also attach Schedule B if over $400 or you have any All-Savers interest) Q
jai. 9a Dividends (also attach Schedule B ifow r $400) I , 9b Exclusion i l
t - it Please attach c Subtract tine 9b from line 9a and enter the result 9c 1 •
as .. Copy B of your
Forms W-2, W -26, 10 Refunds of State and local income taxes, from worksheet on page 10 of instructions (do not I
y° , and W-2P here. enter an amount unless you deducted those taxes in an earlier year—see page 10 of 10 !
Instructions) L = . _
I u d • If you do not have 11 Alimony received 11
' aW - 2,see 0 12
page 5 of 32 Business income m (loss) ( aftach Schedule C)
Rd a, Instructions. 13 Capital gain or (loss) ( atfach Schedule D)
14 40% capital gain distributions not reported on line 13 (See page 10 of Instructions)
15 Supplemental gains or (losses) (attach Form 4797)
16 Fully taxable pensions, IRA distributions, and annuities not reported on line 17
17a Other pensions and annuities, including rollovers. Total received 1 17a
b Taxable amount, if any, from worksheet on page 10 of Instructions -- ; —
I 18 Rents, royalties, partnerships, estates, trusts, etc. (attach Schedule E) E
19 Farm income or (loss) (attach Schedule F) ► 19 —
Please 20a Unemployment compensation (insurance). Total received ... 120a 1 I
attach check b Taxable amount, if any, from worksheet on page 11 of Instructions 20b
or money 21 Other income (state nature and source— see page 11 of Instructions)
order here. 21 --
22 Total income. Add amounts in column for lines 7 through 21 ► 22
23 Moving expense (attach Form 3903 or 3903F) i 23
Adjustments 124
2d Employee business expenses (attach Form 2306)
tO iaC(?ifl8 25a IRA deduction, from the worksheet on page 12 2Sa 2 0.s :. C , ��
(See b Enter here IRA payments you made in 1 that are included in ! 1 c\ \\\ ' °—
Instt=uc- i'ki1
tions on line 25a above I. 1 ( 1 �_ ( =-- = ‘ ��=.
page 11) - .
26 Payments to a Keogh (H.R. 10) retiremer.1 ( Man -• ` > -- , ' c, I MINS
27 Penalty on early withdrawal of sa } t °
t 28
28 alimony (7 - •t - I
29 Deduction for a married . :,; � w trrk( - WarnSc e.*teW) } 2
30 Disabdi y incorie ex . ' + ' srrn 2440) I I I
31 Total adjustments. lines 23 through 30 ► 31
Adjusted 32 �d gross income. Subtract line 31 from tine 22.1f this line is less than $10,t 0, see
Earned Income Credit" (line 59) on page 16 of Instructions. if you want IRS to figure your
G rOSS Income tax, see page 3ofInstructions DP- 32
•
JoAnn Christiansen, LICSW, EdD
135 Croecont Street
Northampton MA 01060
Phone 413 -5R6 -6696 Fax 413-537-3921
uei
October 2, 2009
City of Northampton
Office of the Building Inspector
212 Main Street
Northampton MA 01060
RE: Registration of Home Office
To Whom It May Concern:
Attached please find my application for registration of a home office at 135 Crescent
Street which is my residence.
According to my income tax records, I have maintained a home office since 1983, which
allowed me to be at home with my young children. (See copy of 1983 Income Tax
attached.)
I was unaware registration of a home office was required, particularly since in 1998, I
requested an abatement on my real estate taxes. Two assessors walked through the
house, I indicated my home psychotherapy office and neither inquired if I had a license or
indicated that one was required. (See attached notice of refusal to abate property tax
signed by both assessors.)
I hope you will grant my registration. A refusal would represent a financial hardship and
make it very difficult to maintain this house financially. I am not changing the footprint
of the house, there is no signage, there is only one client here at a time, and I see clients
only three days a week between the hours of 9 am and 6 pm, a maximum of 11 to 20
clients pr week. There is only one car at a time or two if one client is leaving when
another is arriving. My clients appreciate the safe, comfortable atmosphere with the
anonymity of the neighborhood. All of my original neighbors have moved on, but none
had any objection to the office.
I would be happy to answer any additional inquiries you might have.
Sincerel , _
Christiansen
File No.
ZONING PERMIT APPLICATION _( '10 2)
PLEASE TYPE OR PRINT ALL INFORMATION
1. Name of Applicant: .\
Address: G - _ ` ` • Telephone: (0 • ( 6 9. (o
2. Owner of Property: 6 tt.•., C 'c \��VIAN.SQ \
Address: Telephone:
hone:
3. Status of Applicant: Owner Contract Purchaser Lessee
Other (explain):
4. Job Location: t E? 5���`t'� �� 4'V'�l
Parcel Id: Zoning Map# Parcel# District(s):
(TO BE FILLED IN BY THE BUILDING DEPARTMENT)
6. Existing Use of Structure/Property
te
6. Description of Proposed Use/Work/ProLe /Occupation: (Use additional sheets if necessary):
\
7. Attached Plans: Sketch Plan Site Plan Engineered /Surveyed Plans
Answers to the following 2 questions may be obtained by checking with the Building Dept or Planning Department Files.
8. Has a Special PermitNariance/Finding ever been issued for /on the site?
NO DON'T KNOW YES IF YES, date issued:
IF YES: Was the permit recorded at the Registry of Deeds?
NO DONT KNOW YES
IF YES: enter Book Page and /or Document #
9. Does the site contain a brook, body of water or wetlands? NO DON'T KNOW YES
IF YES, has a permit been or need to be obtained from the Conservation Commission?
Needs to be obtained Obtained , date issued:
(FORM CONTINUES ON OTHER SIDE)
-
_,�. ,. �n,io I File No / 7 / �/ -
Date Filed
REGISTRATION OF _HOME b'F.ICE /OCCUPATION ( §1o.2 & 11_ 11) H.--- T With the Building Inspector .
1. Name of�r)plirant: ___._______f ', ,� �� • ,
A ddre s s: - - r a, + „ Telephone: . MOIN 4 •
2. Owner of Property :�eAr,.(‘ Q,.,`1N
Address: Telephone: C - ni ,_. Nw\ - �.
3. Status of Applicant: ner Contract Purchaser L essee
Other (explain: )
4. Parcel Identification: Map ;r a47 Parcel ;= ail ? a5-'( �b
Zoning District(s)• (include overlays)
Street Address( S CA--- Q S ` ' ITSVIAIR • • ,. $
5. Narrative Description of Pro - used Home Off - e : (Use addi t ' onal sleets
eets
if necessa ) - -- S I N ■ ■ , .. c� ►L. , .
C (i 1 c�s� ' L5JC� J JNk- J
•
6. Is this a legal residential building?. NO .
__ 7- Will there be an employee /owner who doesn't live in the home YES WARP
8.. Will you ever see clients or customers at your site? E S NO
•
How of ten 11 C) \ Nra--- NNoa,N. - vs� ' ' - `
For what purposes �� -��� } a
9. Will there be any s s or the Home ice? YES 4k,
10. Will there be any goods sold from the premises or any sale of
goods stored on premises, either retail or wholesale, or any
display of goods on premises? YES 4
11. Will there be any outdoor storage of materials? YES 'O
12. Will your use be totally within a building and not cause any
outward manifestation (including traffic generation, parking _
congestion, noise, air pollution; and materials storage)? parking____-..‘ NO
If NO explain: .
13. Attach Plans (if :ppl-i�ccble)
14. Certification: I hereby certify that the information contained herein
is true and accurate. I understand that if any infoLUiation is incorrect,
my permit is null and void and I may be liable for non - criminal fines and
criminal and civil actions.
Date: !(••) /4 .o Q k Applicant's Signature: �,
THIS SECTION FOR OFFICIAL Sr II•NLY:
Approved as presented /based on information presented
APPROVAL ELNIRES ON DECEMBER 31 OF TEI6 YEAR AND 1{UST TEEN BE RENEWED
Denied as presented - -- Reason: -
1 -
Signature of Building Inspector Date
NOTE Izrl:nce of : per -sit doe-s not rnI[ovo an applicant's burden to comp with au zoning rrquiroments and ob -tain alI roquiro-d porm t:
from tho Board of Hoahh, Cons•rratiaa CommI =lion, Dopartraont of P blicWok: and other a pp[Icable pormit granting authors -tas_
t
File # MP- 2010 -0018
APPLICANT /CONTACT PERSON CHRISTIANSEN JOANN
ADDRESS/PHONE 135 CRESCENT ST (413) 586 -6696 Q
PROPERTY LOCATION 1 " $A T
MAI P, A1PP; • 2 g' .. uRiactooy '
THIS SECTION FOR OFFICIAL USE ONLY:
PERMIT APPLICATION CHECKLIST
ENCLOSED REQUIRED DATE
ZONING FORM FILLED OUT
Fee Paid
Building Permit Filled out age/ �
Fee Paid ��`J }$
Tvpeof Construction: HOME OFF /OCC REG - PSYCHOTHERAPY
New Construction
Non Structural interior renovations
Addition to Existing
Accessory Structure
Building Plans Included:
Owner/ Statement or License
3 sets of Plans / Plot Plan
THE FOLLOWING ACTION HAS BEEN TAKEN ON THIS APPLICATION BASED ON
INFOXCIATION PRESENTED:
Approved Additional permits required (see below)
PLANNING BOARD PERMIT REQUIRED UNDER : §
Intermediate Project : Site Plan AND /OR Special Permit with Site Plan
Major Project: Site Plan AND /OR Special Permit with Site Plan
ZONING BOARD PERMIT REQUIRED UNDER: §
Finding Special Permit Variance*
Received & Recorded at Registry of Deeds Proof Enclosed
Other Permits Required:
Curb Cut from DPW Water Availability Sewer Availability
Septic Approval Board of Health Well Water Potability Board of Health
Permit from Conservation Commission Permit from CB Architecture Committee
Permit from Elm Street Co Sion Permit DPW Storm Water ' ` a . gement
/ z •
Signature of Building Official Date
Note: Issuance of a Zoning permit does not relieve a applicant's burden to comply with all zoning
requirements and obtain all required permits from Board of Health, Conservation Commission, Department
of public works and other applicable permit granting authorities.
* Variances are granted only to those applicants who meet the strict standards of MGL 40A. Contact the Office of
Planning & Development for more information.