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Bill

S 1964

Conforms and improves the process for determining incapacity

2025 Regular Session Introduced by Gustavo Rivera

The bill requires owners to file a sworn property valuation return within 60 days or face penalties, and loses appeal rights if they fail or submit false info.

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Bill Summary · S 1964

Summary — S.1964: "An Act relative to fines on certain commercial and revenue property"

Status: Introduced (Read twice and referred to the Committee on Finance, 6/5/2025). Hearing(s) scheduled and revised; see Procedural timeline below.

Note: The official bill text replaces Section 38D of Chapter 59 (Massachusetts General Laws) governing written returns for property valuation. The submitted metadata contains several inconsistent entries (sponsor names, committee referrals, and dates). This summary focuses on the bill text as provided.

Purpose

To revise the process by which municipal boards of assessors require information from property owners or lessees to determine fair cash valuation, strengthen enforcement for non‑compliance, and impose specified monetary penalties for failure to provide requested information.

Key provisions

  • Replaces Section 38D of Chapter 59 with a new provision authorizing a board of assessors to request a written return, under oath, within 60 days. The return must contain information reasonably required to determine actual fair cash valuation of the property.
  • Failure to comply within 60 days is designated as automatic grounds for dismissal of any filing at the Appellate Tax Board (ATB).
  • The ATB and county commissioners are prohibited from granting extensions to meet the return requirement except where the applicant was unable to comply for reasons beyond their control or made a good‑faith attempt to comply.
  • Any materially false statement in a return knowingly made by an owner/lessee will bar that person from any statutory appeal under Chapter 59.
  • Monetary penalties (assessed for the following tax year) if an owner/lessee fails to submit required information and the board had notified them that failure would result in a penalty:
    • Class 1 (residential): $50 for single‑family dwellings; $250 for other residential real estate.
    • Class 3 (commercial) and Class 4 (industrial): $250.

Who is affected

  • Property owners and lessees (residential, commercial, industrial) required to provide valuation information to local assessors.
  • Municipal boards of assessors (authority to request information, impose notices).
  • Appellate Tax Board and county commissioners (limits on granting extensions; role in appeals).
  • Potentially municipal tax administration and legal counsel handling valuation disputes.

Procedural / timeline notes

  • Introduced in Senate: 06/05/2025; read twice and referred to Committee on Finance.
  • Multiple hearing entries listed (some canceled or rescheduled); latest scheduled hearing: 11/07/2025, 10:00 AM–2:00 PM (Gardner Auditorium).
  • Metadata includes other committee referrals and dates that appear inconsistent with the introduction date; see caveat below.

Potential impacts and considerations

  • Strengthens municipal ability to obtain valuation data and may improve assessment accuracy.
  • Creates stronger consequences for non‑compliance: loss of appellate remedy and monetary penalties.
  • Could raise due‑process concerns where owners inadvertently miss deadlines or face barriers to compliance; the bill permits extensions only in limited circumstances and conditions penalty application on prior notice by the assessor.
  • Penalties are modest ($50–$250) but could be significant for small property owners or when combined with loss of appeal rights.

Caveat: The bill metadata (sponsors, repeated committee referrals, and dates) contains inconsistencies. This summary is based on the bill text replacing Section 38D of Chapter 59 as supplied.

Compiled from official sources — confirm details with the bill’s official record.

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