HOUSE DOCKET, NO. 1318        FILED ON: 2/5/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2868

 

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

2/5/2021


HOUSE DOCKET, NO. 1318        FILED ON: 2/5/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2868

By Ms. Decker of Cambridge, a petition (accompanied by bill, House, No. 2868) of Marjorie C. Decker relative to the assessment of real property for local taxation purposes.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2435 OF 2019-2020.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

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 2018 Official Edition, is hereby amended by inserting after section 12D, the following new 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. Section 38D of chapter 59 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out, in line 26, the figure “250” and inserting in place thereof the following figure: - 500.

SECTION 3. This act shall take effect upon its passage and shall apply to all appeals then pending before the Appellate Tax Board.