Bill > H2543

This bill amends various sections of Chapter 59 of the Massachusetts General Laws related to the assessment of local taxes. The key provisions are: 1. Upon certification by the Commissioner of Revenue that the assessed values represent the full and fair cash valuation for each class of property, no action can be maintained to enjoin the assessment or collection of any tax assessed under Chapter 59. 2. The board of assessors can assess additional taxes owed within three years after the tax was due or the filing of the relevant application or return, with notice to the person being assessed. In cases of obvious error or false/fraudulent filings, the board can assess additional taxes without notice. 3. The bill modifies the timeline and delivery requirements for requesting information from applicants for property tax abatements under Section 61A. 4. The bill changes the requirement for assessors to annually report additional taxes assessed to the Commissioner of Revenue, instead requiring them to maintain a 5-year record of omitted assessments subject to audit by the Department of Revenue.

Budget and Finance

https://malegislature.gov/Bills/191/H2543