Bill > H2447

This bill amends Section 38D of Chapter 59 to allow boards of assessors to request owners or lessees of real property to provide written information under oath to determine the fair cash valuation of the property. Failure to comply within 60 days can result in dismissal of an appeal at the Appellate Tax Board, unless the applicant was unable to comply for reasons beyond their control or made a good faith attempt. The bill also imposes penalties for failure to submit the required information, with a $50 penalty for single-family residential properties and a $250 penalty for other residential, commercial, and industrial properties, but only if the board of assessors informed the owner or lessee that failure to submit the information would result in the penalty.