Bill > H2491

This bill aims to provide relief to landowners in municipalities undergoing a property revaluation, which is a process where all property values are reassessed for tax purposes. Specifically, it amends Chapter 61A and 61B of the General Laws to allow landowners who missed the initial deadline to apply for special tax assessments for agricultural, horticultural, or recreational use to still be considered timely if they file their application by the deadline for filing a tax abatement, which is the process of appealing a tax assessment. This means that if a landowner's property is revalued and they subsequently qualify for these special tax designations, any excess tax charged due to the revaluation will be abated (reduced or canceled). The commissioner of revenue is mentioned as certifying that the assessors are valuing property at "full and fair cash value," which is the standard for property taxation.