MA H2435

Bill

Relative to the assessment of real property for purposes of local taxation

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relative to the assessment of real property for local taxation purposes. Revenue.

AI Summary

This bill proposes two key changes to the assessment of real property for local taxation purposes in Massachusetts. First, it requires the Appellate Tax Board to admit into evidence a certified copy of the deed or other transfer instrument as prima facie evidence of the fair cash value of the property, if the property's title was transferred within three years of the assessment date in question. Second, it increases the threshold for appealing a property's assessed value from $250 to $500. The bill is intended to provide more objective evidence for the Appellate Tax Board to consider in property tax appeals and to discourage frivolous appeals.

Committee Categories

Budget and Finance

Sponsors (1)

Marjorie Decker (D),

Last Action

Accompanied a study order, see H5128 (on 11/19/2020)

Official Document

https://malegislature.gov/Bills/191/H2435

(7 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2435
Bill	https://malegislature.gov/Bills/191/H2435.pdf

Bill	Bill Name	Last Action	Type
H216	Defining client, intended use and intended user in real property appraisal assignments and reports	Accompanied a study order, see H5043	Similar To
H2600	Relative to municipal option abatement for contaminated real property	Accompanied a study order, see H5080	Similar To
H2602	Providing for a certain real property tax exemption	Accompanied a study order, see H5080	Similar To
H3974	Making technical corrective changes to the cape cod and islands water protection fund tax assessments	Accompanied a new draft, see H4073	Similar To
H5128	Study Order - Revenue matters	Discharged to the committee on House Rules	Replaced by
S1703	To authorize cities and towns to increase the local tax rate on meals	Accompanied a study order, see S2549	Similar To
S1809	Relative to diverse marketing programs	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To

Bill > H2435

MA H2435

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

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