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Parcel ID: 0304220000
Address: 100 SUMMER ST BOSTON MA 02110
Property Type: Commercial
Classification Code: 0348 (Commercial Property / OFFICE CLS A)
Lot Size: 61,477 sq ft
Living Area: 1,303,391 sq ft
Year Built: 1980
Owner on Sunday, January 1, 2023: 100 SUMMER OWNER LLC
Owner's Mailing Address: 500 BOYLSTON ST SUITE 2100 BOSTON MA 02116
Residential Exemption: No
Personal Exemption: No


Value/Tax
Assessment as of Sunday, January 1, 2023, statutory lien date.

FY2024 Building value:

$412,257,200.00
FY2024 Land Value: $116,737,600.00
FY2024 Total Assessed Value: $528,994,800.00

FY2024 Tax Rates (per thousand):
    - Residential: $10.90
    - Commercial: $25.27

FY2024 Gross Tax:

$13,367,698.60
    Community Preservation: $133,651.72
    - Residential Exemption: $0.00
    - Personal Exemption: $0.00
FY2024 Net Tax: $13,501,350.32


Business Improvement District Assessment
3rd Quarter Payment (due February 1, 2024) $73,055.88
4th Quarter Payment (due May 1, 2024) $73,055.88

This parcel is included in the Downtown improvement district.



Abatements/Exemptions

The deadline for filing an Abatement application for FY2024 was 2/1/2024. Applications for 1 will become available for download beginning 1/1/2025.

This type of parcel is not eligible for a residential or personal exemption.


Current Owner/s
100 SUMMER OWNER LLC

Owner information may not reflect any changes submitted to City of Boston Assessing after November 22, 2023.


Value History
Fiscal Year Property Type Assessed Value *
2024 Commercial $528,994,800.00
2023 Commercial $557,542,600.00
2022 Commercial $538,274,200.00
2021 Commercial $530,747,500.00
2020 Commercial $502,036,400.00
2019 Commercial $446,037,500.00
2018 Commercial $429,224,500.00
2017 Commercial $397,812,000.00
2016 Commercial $355,565,500.00
2015 Commercial $319,739,000.00
2014 Commercial $309,125,500.00
2013 Commercial $294,740,500.00
2012 Commercial $288,008,500.00
2011 Commercial $291,020,500.00
2010 Commercial $313,448,000.00
2009 Commercial $348,886,500.00
2008 Commercial $319,767,000.00
2007 Condo Main Building $0.00
2006 Condo Main Building $0.00
2005 Condo Main Building $0.00
2004 Condo Main Building $0.00
2003 Condo Main Building $0.00
2002 Condo Main Building $0.00
2001 Condo Main Building $0.00
2000 Condo Main Building $0.00
1999 Condo Main Building $0.00
1998 Condo Main Building $0.00
1997 Condo Main Building $0.00
1996 Condo Main Building $0.00
1995 Condo Main Building $0.00
1994 Condo Main Building $0.00
1993 Condo Main Building $0.00
1992 Condo Main Building $0.00
1991 Condo Main Building $0.00
1990 Condo Main Building $0.00
1989 Condo Main Building $0.00
1988 Condo Main Building $0.00
1987 Condo Main Building $0.00
1986 Condo Main Building $0.00
1985 Condo Main Building $0.00

* Actual Billed Assessments

View Quarterly Tax Bill and Payment Information for this parcel for FY2023 and FY2024.

View approved building permits associated with this parcel.

Questions? For CURRENT fiscal year tax bill Questions, contact the Taxpayer Referral & Assistance Center. For PRIOR fiscal year tax payments, interest charges, fees, etc. contact the Collector's office at 617-635-4131.

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