Bill
SD 1881
Requires sworn written property information within 60 days to determine fair cash valuation; noncompliance can incur next-year penalties only if penalties were previously notified.
Status: House concurred (introduced Feb. 27, 2025)
Purpose and intent
- The bill updates provisions governing the collection of information used to determine the fair cash valuation of real property and introduces penalties for noncompliance.
- It aims to ensure timely, sworn must-provide information from property owners or lessees to support accurate property valuations, with formal consequences for failures or false statements.
What the bill does (key provisions)
- Amend Section 38D of Chapter 59: The section is rewritten to require owners/lessees of real property to provide a written, sworn (under oath) return within 60 days containing information reasonably required to determine actual fair cash valuation.
- Consequences for noncompliance:
- Failure to comply within 60 days after the request is automatic grounds for dismissal of a filing at the Appellate Tax Board (ATB).
- Extensions: The ATB and county commissioners may not grant extensions to extend filing deadlines unless the applicant could not comply for reasons beyond their control or they attempted to comply in good faith.
- False statements: Any knowingly false statement in the return bars the filer from any statutory appeal under this chapter.
- Penalties by property class (applicable only if the board informed the owner/lessee that a penalty would result):
- Class 1 residential property (including single-family dwellings): next tax year penalty of $50 for single-family dwellings; $250 for all other residential real estate.
- Class 3 commercial or Class 4 industrial property: next tax year penalty of $250.
- Penalties apply only if the board informed the owner/lessee in advance that noncompliance would trigger the penalty.
Who is affected
- Property owners and lessees of real property in Massachusetts.
- Local boards of assessors (who issue requests for sworn information).
- The Appellate Tax Board (ATB) and county commissioners (in relation to extensions).
- Taxpayers currently subject to valuation processes under Chapter 59.
Procedural and timeline aspects
- A 60-day deadline is established to submit the sworn written return.
- No automatic extensions for filing by ATB or county commissioners, except in specified circumstances (uncontrollable factors or good-faith efforts).
- Penalties are tied to prior notification by the board that noncompliance would result in a penalty.
- The bill specifies penalties for the next ensuing tax year after failure.
Notes
- The bill references similar prior proposals (House Bill No. 2776, 2023-2024) and is filed as a proposed bill in the 2025-2026 session.
- Effective date and fiscal impact details are not specified in the provided text.
Compiled from official sources — confirm details with the bill’s official record.
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