Bill > H3966

This bill reforms property tax assessment and abatement processes by introducing several key changes. First, if a property tax appeal board finds in favor of an appellant (property owner), the appellee (tax authority) must reimburse the appellant's entry fee for filing the petition. The bill also requires assessors in each city and town to make property cards, which include the fair cash valuation of each property, publicly available and mail these cards directly to taxpayers with a written explanation of the valuation. Additionally, the legislation extends the deadline for applying for a tax abatement to 60 days following the tax bill issue date and provides that if assessors do not provide the property card with valuation details, the abatement application deadline is further extended. The bill mandates that boards of assessors record abatement decisions on property record cards that are open to public inspection and requires assessors to notify applicants when their abatement will be considered and provide an opportunity to present relevant information. These provisions aim to increase transparency, fairness, and accessibility in the property tax assessment and appeals process.

Budget and Finance

https://malegislature.gov/Bills/194/H3966