The 97% came out of my thought that the value per acre of a comp might be materially different from the land value on an improved property. Let's say that an acre that's unimproved might be $100,000 while an acre with a structure on it might be $150,000. So if your 1.97 acre improved property is valued at $250,000, then you would - for the sake of your calculations - subtract the $100,000 from the $250,000.
OK, I don't know what I was thinking either.
And yes the only suggestion I found for a method to determine the value is to go ask the assessor, who has apparently declined to be of any real help.
So, I would encourage you to document everything in writing, like you asked (name, date, etc.) the assessor to help you adjust the value per the state website, and the assessor declined to do so (since you are right that the total land plus the structure will undoubtedly total up to the appraised value). That was as helpful as saying that a black cat is a cat that's black.
But defend yourself. You may never be asked to justify your calculation, but it will be a huge relief to you (as well as a surprise to the MA tax people) that you are prepared with written documentation to back up your thought process.
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