summary
Introduced
02/27/2025
02/27/2025
In Committee
02/27/2025
02/27/2025
Crossed Over
Passed
Dead
Introduced Session
194th General Court
Bill Summary
Relative to fines on certain commercial and revenue property in written returns of information to determine the valuation of real property. Revenue.
AI Summary
This bill amends Section 38D of Chapter 59 to establish stricter requirements and penalties for property owners and lessees when responding to requests from boards of assessors for written information about real property valuation. Under the new provisions, property owners must provide a sworn written return within 60 days of a request, with failure to do so resulting in automatic dismissal of any filing at the appellate tax board. The bill specifies that extensions will only be granted if the applicant was unable to comply for reasons beyond their control or attempted to comply in good faith. Additionally, making a knowingly false statement in such a return will bar the owner from statutory appeals. The bill introduces specific financial penalties for non-compliance: residential property owners will be assessed $50 for single-family homes and $250 for other residential properties, while commercial and industrial property owners will face a $250 penalty. These penalties will only be applied if the board of assessors has explicitly warned the owner about potential consequences of non-submission. The goal of these provisions is to ensure more accurate and timely property valuations by compelling property owners to provide complete and truthful information.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Hearing rescheduled to 01/27/2026 from 01:00 PM-02:25 PM in A-1 and Virtual Hearing updated to New End Time (on 01/27/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/194/H3012 |
| BillText | https://malegislature.gov/Bills/194/H3012.pdf |
Loading...