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H 3176

Failure to stop

2025-2026 Regular Session Introduced by Phillip Bowers and 3 co-sponsors

The bill requires property filings to be submitted to boards of assessors in an electronic format prescribed by the boards.

Member(s) request name added as sponsor: Bowers
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Bill Summary · H 3176

Summary: H.3176 — An Act relative to the electronic filing of certain forms used in property valuation

What the bill aims to do

  • Establish a mechanism for electronic filing of forms, returns, or documents required or permitted to be filed by owners or lessees of real or personal property under Chapter 59 (and related sections: 5, 5C, 29, 38D, 38F, 59, 61A).
  • Require boards of assessors to determine the acceptable manner, format, and medium for filing (including electronic) and to prescribe these standards from time to time.
  • Clarify that failure to file in the prescribed manner is not considered a valid filing, but recognizes “reasonable cause” for noncompliance.

Key provisions

  • Insertion of new Section 52D into Chapter 59, inserted after Section 52C:
    • “Electronic filing requirements.” Any form/return/document filed by a property owner or lessee under the specified chapters must be filed with or transmitted to the board of assessors in a manner prescribed by the board, which may include electronic formats.
    • The board may prescribe the format and medium for filing; owners/lessees must follow these requirements.
    • If a filing is not submitted in the prescribed manner, it shall not be deemed filed. Reasonable cause is recognized for failures beyond the owner’s/lessee’s control and for good faith attempts to comply.

Who is affected

  • Property owners and lessees (real or personal property) subject to filing under Chapter 59 and related sections.
  • Local boards of assessors responsible for receiving and processing such filings.
  • Potentially all municipalities governed by Massachusetts property valuation processes, as the board of assessors for each locality would implement the electronic filing standards.

Implementation timeline and status

  • Introduced: February 27, 2025.
  • Referred to the Committee on Revenue (2025-02-27).
  • Legislative actions indicate ongoing consideration with multiple hearing entries:
    • Hearing scheduled: November 7, 2025, 10:00 AM–2:00 PM, Gardner Auditorium.
    • Earlier hearings canceled or rescheduled (e.g., July 11–22, 2025; July 14, 2025, cancellation).
  • Related bill: HD 1244 (replaces) referenced in connection with the measure.

Potential impact and considerations

  • Administrative modernization: Encourages or requires broader use of electronic filing, potentially reducing paper use and speeding processing.
  • Implementation requirements: Boards of assessors must establish and maintain electronic filing systems, security, accessibility, and interoperability with existing assessment workflows.
  • Compliance considerations: While electronic filing can improve efficiency, the bill preserves a reasonable-cause standard for noncompliance, which may be invoked if electronic filing is temporarily unavailable or other legitimate barriers exist.
  • Access and equity: Authorities may need to ensure accessible electronic options for all property owners, including those with limited technology resources.

Related information

  • The bill explicitly contemplates ongoing updates to filing formats as technology evolves.
  • Related measure: HD 1244 is noted as a related or replacing bill in the same policy area.

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

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