HOUSE DOCKET, NO. 3624        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3313

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Marjorie C. Decker

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the assessment of real property for purposes of local taxation.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Marjorie C. Decker

25th Middlesex

1/20/2017

Geoff Diehl

7th Plymouth

2/3/2017

Carlos González

10th Hampden

2/3/2017

Chris Walsh

6th Middlesex

2/3/2017


HOUSE DOCKET, NO. 3624        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3313

By Ms. Decker of Cambridge, a petition (accompanied by bill, House, No. 3313) of Marjorie C. Decker and others relative to the assessed valuation of real property.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act relative to the assessment of real property for purposes of local taxation.

 

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

SECTION 1. Chapter 58A of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 12D, the following section: -

Section 12E: In any appeal relative to the assessed valuation of real property, title to which was transferred within three years preceding or following the assessment date in question, a certified copy of the deed, or deeds, or other instruments of transfer evidencing the consideration paid shall be admitted into evidence by the Appellate Tax Board on its own motion, or on motion of any party, and shall be prima facie evidence of the fair cash value of the real property at issue.

SECTION 2. This Act shall take effect upon its passage and shall apply to all appeals then pending before the Appellate Tax Board.

Section 38D of Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in the fourth paragraph thereof, the figure “250” and inserting in place thereof the following figure: - 500.