Amendment #551 to H5562

Equitable Property Tax Assessment

Mr. Kearney of Scituate moves to amend the bill by adding the following section:

Section XX: Section 59 of chapter 59 of the General Laws, as appearing in the 2024 Official Edition, is hereby amendment by adding the following –

For purposes of this section, a property shall be deemed disproportionately assessed if there is a demonstrated disparity in its assessed valuation in relationship to the assessed valuations of comparable properties of the same class, use, and general location. In establishing such claim, the applicant shall not be required to present independent evidence of the fair cash value of the subject property, provided that the applicant demonstrates an assessment disparity among comparable properties. A comparison of assessed valuations of comparable properties, when not attributable to legitimate differences in use, condition, or classification, shall constitute evidence of disproportionate assessment