Bill > H2776

This bill amends Section 38D of Chapter 59 of the Massachusetts General Laws, which relates to the requirement for owners or lessees of real property to provide written information to assessors to determine the fair cash valuation of the property. The key provisions include: (1) failure to comply with the assessors' request for information within 60 days will result in automatic dismissal of any appeal to the Appellate Tax Board, unless the applicant was unable to comply for reasons beyond their control or made a good faith effort; (2) providing false information in the return will bar the owner or lessee from any statutory appeal; and (3) if an owner or lessee of residential, commercial, or industrial property fails to submit the required information, they will be subject to a penalty of $50 for single-family dwellings, $250 for other residential properties, or $250 for commercial or industrial properties, but only if the assessors informed them that failure to submit the information would result in the penalty.

Budget and Finance

https://malegislature.gov/Bills/193/H2776