SENATE DOCKET, NO. 2821        FILED ON: 12/21/2010

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2665



The Commonwealth of Massachusetts



In the Year Two Thousand Ten



An Act Allowing Re-approval of Municipal Property Tax Rates in Certain Circumstances..


Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

Notwithstanding the last paragraph of section 23 of chapter 59 of the General Laws or any other general or special law to the contrary, effective fiscal year 2011, a Board of Assessors may request a re-approval of an approved tax rate if, within 14 days of receiving notification of approval from the commissioner, the Board both 1) notifies the commissioner that there was a technical or clerical error in the original valuation information of property governed by a Tax Increment Financing agreement upon which the commissioner’s original approval was based, and 2) requests a re-approval of the tax rate based on corrected information.  In such circumstances, the commissioner shall accept the Board’s re-approval request and shall treat and approve the new request in the same manner it would have treated the original rate request.