Bill > S1402

This bill proposes changes to Massachusetts General Laws, Chapter 59, primarily concerning tax payments and appeals. It increases the monetary threshold for certain tax appeals to the Appellate Tax Board from $3,000 to $5,000, meaning taxpayers with disputes involving amounts up to $5,000 can now seek a hearing at this board. Additionally, the bill clarifies that if a tax payment is mailed via the United States Postal Service or an approved private delivery service after the due date, the date marked on the envelope by the post office or delivery service will be considered the date of payment, provided it was properly addressed and sent with prepaid postage. This provision aims to protect taxpayers from late penalties due to postal delays. The bill also removes a clause that stated amounts not received on time were considered unpaid, and then reinserts a similar provision with the added clarification about the postmark date being the date of delivery for mailed payments.