H3966 — An Act to reform property tax assessments and abatement processes

Summary

An Act to reform property tax assessments and abatement processes

Bill Text

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill modifies provisions related to tax filing fees, assessment procedures, public access to property cards, and notifications regarding abatements in local taxation.

• Section 7 of chapter 58A

  If the board finds in favor of the appellant, then the appellee shall reimburse the appellant the cost of the entry fee for filing the petition.

  This addition requires the appellee to reimburse the appellant for filing costs if the board rules in favor of the appellant.

• Section 13 of chapter 58A

  8 → 14

  This change increases a referenced figure from 8 to 14, likely altering a specific threshold or limit related to taxation or appeals.

• Section 38 of chapter 59

  The assessors of each city and town shall make the property card, including the fair cash valuation of each estate, available to the public upon request. The assessors of each city and town shall mail to the taxpayer of record of an estate the property card for the property, which shall include the fair cash valuation, together with a written explanation of the valuation.

  This paragraph mandates public access to property cards and requires assessors to mail property cards to taxpayers, enhancing transparency.

• Section 59 of chapter 59

  on or before the last day for payment → within 60 days following the tax bill issue date.

  This change extends the deadline for certain actions regarding tax payments to 60 days after the tax bill is issued.

• Section 59 of chapter 59

  ; provided further, if the assessors of a city or town do not provide to the person aggrieved by the tax the property card, including the fair cash valuation as required by section 38, the deadline for applying for an abatement shall be extended until 60 days following the date when such valuation and documentation are made available.

  This provision allows an extension of the abatement application deadline if the property card is not provided by the assessors.

• Section 60 of chapter 59

  Boards of assessors shall record an abatement, including an abatement decision by the appellate tax board, on any relevant property record card, which shall be open to public inspection.

  This addition requires boards of assessors to document abatements on property record cards, ensuring public access to these records.

• Section 61B. The assessors shall notify the person applying for an abatement of when the abatement will be considered and shall provide the person with the opportunity to present any relevant information to the assessors.

  This new section requires assessors to inform those applying for abatements about the consideration timeline and allows them to present relevant information.

Sponsors

• Jennifer Balinsky Armini · Primary

Subjects