We wanted to pass along a few updates from recent communications with ASB and DRA so you know what to expect over the next few months. One item is in effect now; the other is still preliminary.

1. Utility list update (in effect now)

The current utility list for MS-1 Reports has one change: Pennichuck East and Pittsfield Aqueduct have been merged into Pennichuck Water. Both former entries should be reported under Pennichuck Water going forward. No other utility entries were modified.

If you have properties owned by Pennichuck East or Pittsfield Aqueduct in your municipality you should contact Avitar Software Support for a script before submitting your MS-1 Report to the State. As always, you should only submit your MS-1 Report to the State in collaboration and coordination with your assessor.

Water Utilities
PENNICHUCK EAST	REMOVED
PITTSFIELD AQUEDUCT	REMOVED
PENNICHUCK WATER	ADDED

2. MS-1 Report Format

Currently no modifications are expected for 2026. We will follow up if that changes.

If you do not have properties owned by Pennichuck East or Pittsfield Aqueduct in your municipality you should be able to submit your MS-1 Report to the State (again, always in collaboration and coordination with your assessor) using the version of Assessing you have now – you do not need to install any application update or run a script.

3. Sales exclusion codes — proposed ASB changes (not yet final)

The Assessing Standards Board has proposed two changes to the exclusion codes used for equalization and sales validation:

CODE 20 – MPC SOLD SEPARATELY	REMOVE
CODE 18 – COOPERATIVE OWNERSHIP TRANSFER	ADD

Important: These have not yet been approved by the full ASB board and remain preliminary. They were shared early so vendors and municipalities can prepare. With our next update, we will implement the change so uploads are handled correctly if and when it’s adopted. But at this time we are still awaiting guidance.

The DRA has described what the elimination of Code 20 means in practice:

There is no direct replacement for Code 20 — it does not map to Code 18 or any other existing code.

Previously, codes 20 and 21 together covered both sides of a multi-parcel conveyance: parcels that could be sold separately, and parcels that could not. Following the code descriptions strictly, that meant nearly every MPC ended up excluded from the equalization study.

The reasoning behind dropping code 20 is that many MPCs — especially ones where the parcels genuinely can’t be sold separately for legal or practical reasons — may still be legitimate arm’s-length transactions. Removing the code gives municipalities the discretion to include those sales when they judge them to be arm’s length, rather than excluding them by default.

4. Increase to Number of Characters for the Sale Book

With our next update, we will increase the number of characters you can enter in the Book field for any Sale to six characters. One of the Registry of Deeds is now utilizing five characters. If, in the meantime, you need to begin recording sales with a five- or six-character Book field, contact Software Support for assistance.