Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2776

Introduced
2/16/23  

Caption

Relative to fines on certain commercial and revenue property

Impact

The implications of HB 2776 extend to the state’s approach towards property valuation and tax assessment. By enforcing stricter penalties for failure to comply with information requests, the bill aims to enhance the efficiency and accuracy of property assessments. This change is anticipated to democratize access to property valuation data, ensuring fair treatment across various types of property categories including residential, commercial, and industrial. Additionally, the focus on penalizing false statements could lead to greater integrity in property reporting.

Details

Overall, House Bill 2776 reflects a systematic effort to refine Massachusetts' property tax framework, aiming to eliminate gaps that may lead to inequities in property valuation across the state. By tightening accountability through penalties and clearly defined expectations for property owners, the bill seeks to foster a culture of compliance that ultimately benefits both state revenue and fairness in the tax system.

Summary

House Bill 2776 introduces amendments to Section 38D of Chapter 59 of the Massachusetts General Laws, specifically targeting the submission of written returns by property owners or lessees. This bill stipulates a framework in which, should a property owner or lessee fail to provide required information within a stipulated time frame, they may face automatic dismissal of their filing at the appellate tax board. This provision emphasizes compliance and mandates that the assessors can impose penalties for non-compliance, particularly aimed at improving the collection of accurate property valuation data for tax purposes.

Contention

One notable point of contention surrounding this bill is its potential impact on property owners, particularly in terms of the fines imposed for failure to submit information. Critics may argue that this places an undue burden on property owners, particularly those who may struggle with compliance due to misunderstanding or miscommunication regarding the requirements. On the other hand, proponents might contend that these measures are necessary to combat tax evasion and ensure that all properties are accurately assessed, thus maintaining equity in taxation.

Companion Bills

MA S2578

Similar To Modernizing childhood lead poisoning prevention

MA H4507

Similar To Increasing the maximum amount of fines which may be imposed for violations of ordinances in the city of Boston

MA S2772

Similar To Relative to the use of green lights for municipal emergency management vehicles

MA H4725

Replaced by Study Order

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