SECTION 1. The first paragraph of section 7 of chapter 58A of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the ninth sentence the following sentence:- 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.
SECTION 2. Section 13 of said chapter 58A, as so appearing, is hereby amended by striking out, in line 59, the figure “8” and inserting in place thereof the following figure:- 14.
SECTION 3. Section 38 of chapter 59 of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-
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.
SECTION 4. Section 59 of said chapter 59, as so appearing, is hereby amended by striking out, in lines 4 and 5, the words “on or before the last day for payment” and inserting in place thereof the following words:- within 60 days following the tax bill issue date.
SECTION 5. Said section 59 of said chapter 59, as so appearing, is hereby further amended by inserting, in line 18, after the word “him” the following words:- ; 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.
SECTION 6. The second paragraph of section 60 of said chapter 59, as so appearing, is hereby amended by adding the following sentence:- 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.
SECTION 7. Said chapter 59 is hereby further amended by inserting after section 61A the following section:-
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.
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