GENERAL PROVISIONS RELATIVE TO TAXATION

M.G.L. pt. Part I, tit. Title IX, ch. c. 58

in effect

M.G.L. c. 58, § 1 Commissioner; establishment of minimum standards of assessment performance

c. 58, § 1. Commissioner; establishment of minimum standards of assessment performance Section 1. The commissioner of revenue in chapters fifty-eight to sixty-five C, inclusive, called the commissioner, shall make, and from time to time revise, such reasonable rules, regulations and guidelines, as may be necessary to establish minimum standards of assessment performance. The specific areas to which such standards relate shall include but not be limited to the following: the administration of all laws providing for the assessment and classification of property; the methods of determining the actual fair cash valuation of different kinds of property for tax purposes; the types of qualifications of assessing personnel; and the adequacy of tax maps and other records.

M.G.L. c. 58, § 1A Commissioner; general powers and duties

c. 58, § 1A. Commissioner; general powers and duties Section 1A. The commissioner, in addition to exercising the powers or performing the duties otherwise assigned to him, shall enforce all laws relating to the valuation, classification and assessment of property and shall supervise the administration of such laws by local assessors in accordance with the rules, regulations and guidelines established under the provisions of section one. He shall determine whether or not the locally assessed values represent the full and fair cash valuation for each class of real property, as defined in section two A of chapter fifty-nine, and personal property not exempt from local taxation within each city and town. In each city and town which he has determined to be assessing at full and fair cash valuation, he shall determine a minimum residential factor for each city and town which shall be sixty-five per cent subject to such adjustment upward as may be required to provide that the percentage of the total tax levy imposed on any class of real or personal property shall not exceed one hundred fifty per cent of the full and fair cash valuation of the taxable property in said class divided by the full and fair cash valuation of all taxable real and personal property in the city or town. If adoption of said minimum residential factor would result in the residential property class bearing a higher percentage of the total property tax levy than the percentage of the total property tax levy imposed on the residential property class in the prior year, or if the adoption of said minimum residential factor would result in the residential property class bearing a higher percentage of the total property tax levy than the percentage of the total property tax levy imposed on the residential property class in the year prior to the year in which the minimum residential factor was first adopted, he shall determine a new minimum residential factor which shall be fifty per cent subject to an upward adjustment as may be required a) to provide that the percentage of the total tax levy imposed on any class of real or personal property shall not exceed one hundred and seventy-five per cent of the full and fair cash valuation of the taxable property of said class divided by the full and fair cash valuation of all taxable real and personal property in the city or town, or b) to provide that the adoption of said minimum residential factor shall not result in the residential property class bearing a lower percentage of the total property tax levy than the lowest percentage of the total property tax levy imposed on the residential property class in the years since he first certified that the locally assessed values represented the full and fair cash value. In no instance, however, shall the minimum residential factor, so determined, be greater than the amount of one hundred per cent, although a city or town may decide to adopt a residential factor greater than that amount. For this purpose, he may utilize the information on assessed values and classifications gathered pursuant to sections nine and ten and such other information as may be available to him. The taxable values and minimum residential factor so determined shall be sent to the individual cities and towns on or before April first of each year in which there is to be a determination of the percentages of the local tax levy to be borne by each class of property pursuant to section fifty-six of chapter forty. In the performance of such duties, he may visit any city or town, inspect the work of its assessors and require of them any information he shall deem necessary regarding the procedures used in keeping records, maintaining tax maps and determining the valuation and classification for taxation of the property or any part thereof in such city or town. He shall require of them such action as will tend to produce uniformity within such city or town and throughout the commonwealth in the valuation, classification and assessment of property for local taxation. He may require from state and town officers such returns and statements relative to the amount and value of taxable property in the several towns as he deems necessary. Information provided by said assessors shall include: (1) the total of all property subject to local taxation in each city and town, (2) the amount, if any, of tax abatements for the preceding year, and (3) such other information as may be required to aid the commissioner in the discharge of his responsibility in respect to the preparation of the equalization and apportionment report as provided in sections nine and ten. He shall, at the request of the assessors of any city or town or upon his own initiative, give his opinion to assessors and collectors upon any question arising under any statute relating to the assessment, classification and collection of taxes or he may obtain the opinion of the attorney general upon such question. In either case, the opinion of the commissioner or the opinion of the attorney general, if any, shall be binding. He shall issue, and may from time to time revise, a list of private firms or individuals qualified to perform appraisals or reappraisals of property for tax purposes in the commonwealth and shall make such list available to assessors. In any case where a city or town proposes to contract with any such private firm or individual for such appraisal or reappraisal services, such contract shall be with a firm or individual determined by the commissioner to be qualified to perform such services and said contract shall be approved as to form and content by the commissioner. Upon completion, he shall certify that valuations established under such appraisal or reappraisal of property for tax purposes by any such firm in the commonwealth comply with guidelines established under section one. Firms or individuals aggrieved by a decision of the commissioner that they are not qualified to perform appraisals or reappraisals of property for tax purposes in the commonwealth may appeal such decision to the appellate tax board. He may cause an assessor to be prosecuted, either in the county where said officer resides or in an adjoining county, for any violation of law relative to assessment or classification of taxes for which a penalty is imposed. He may appear before any court or before any board of county commissioners sitting for the abatement of taxes, or before the appellate tax board.

M.G.L. c. 58, § 2 Commissioner; annual lists to board of assessors; classifications; objections; appeal

c. 58, § 2. Commissioner; annual lists to board of assessors; classifications; objections; appeal Section 2. The commissioner shall annually, on or before April first of each year, forward to each board of assessors a list of all corporations known to him to be liable on January first of said year to taxation under chapters fifty-nine, sixty A and sixty-three. Such list shall indicate which of said corporations have been classified by the commissioner as manufacturing corporations or research and development corporations and shall contain such other information as in his judgment will assist such boards of assessors in the assessment of taxes. The operation of a solid waste disposal facility, as defined in section eighteen of chapter sixteen, or the production of any material or other product therefrom which is usable or marketable shall not be deemed to be a manufacturing activity for the purposes of this section. Any person aggrieved by any classification made by the commissioner under any provision of chapters fifty-nine and sixty-three or by any action taken by the commissioner under this section may, on or before April thirtieth of said year or the thirtieth day after such list is sent out by the commissioner, whichever is later, file an application with the appellate tax board on a form approved by it, stating therein the classification claimed. The appellate tax board shall, within ten days after the decision on said application, give written notice thereof to the applicant. The decision of the board shall be binding upon the parties to any proceeding pending or brought before it which involves a tax for the year to which the decision is applicable. For the purpose of this section, ''person'' shall include a board of assessors.

M.G.L. c. 58, § 3 Commissioner; assistance to local assessors

c. 58, § 3. Commissioner; assistance to local assessors Section 3. In order to assist the assessors in the performance of their duties, the commissioner shall prepare, issue and periodically revise guides for local assessors. Such guides shall include the rules, regulations, and guidelines of the commissioner relative to the assessment, classification and administration of local taxes, an appraisal manual and, in addition, may include special studies, cost and price schedules, news and reference bulletins and digests of laws relating to local taxation. He shall prepare and issue such other printed instructions to the assessors which are adapted to varying local circumstances and to differences in the character and condition of property subject to local taxation as he shall deem necessary. He shall conduct or sponsor in-service, pre-entry, and intern training programs on the technical, legal, and administrative aspects of the assessment process and may require assessors to attend such programs. Such programs shall include but not be limited to training required to meet minimum standards of assessment and classification performance established in accordance with section one. The commissioner may contract with educational institutions or appropriate professional associations to provide such training programs. He shall develop, prescribe, and require the use of all forms necessary for administration of the laws relating to the taxation of property. So far as practicable, the forms shall be uniform, but nothing herein shall be deemed to prevent the prescribing of substitute or additional forms where special circumstances require. He shall annually, on or about January first, furnish to each board of assessors all the information relating to the assessment, classification, valuation and ownership of property taxable in their town that has come into possession of his department, particularly under chapter sixty-five and sixty-five C. He shall cause a representative of his office to visit every city or town to give to the assessors such assistance as may be authorized or required by law.

M.G.L. c. 58, § 4 Noncompliance by assessors

c. 58, § 4. Noncompliance by assessors Section 4. Whenever it appears to the commissioner that the property, or any part thereof, in any town is not valued for taxation according to the first paragraph of section thirty-eight of chapter fifty-nine, and that such failure to comply with the law is the result of failure of the city or town to meet the minimum standards prescribed by the commissioner under the provisions of section one, including but not limited to minimum standards for keeping records of valuation, classification and ownership, production and maintenance of tax maps, and use of the opinions guides, manuals or other information furnished the assessors under the provisions of sections one A and three by the commissioner, or is due to failure on the part of its assessors, or any of them, to properly examine the records of the registry of deeds and probate court, he shall forthwith direct said assessors to meet the minimum standards required, to make use of the opinions, guides, manuals or other information furnished by him, and to make such examinations of the records of the registry of deeds and probate court as he deems necessary to correct the failure of the town to value any or all of the property for taxation according to law. On failure by the assessors, or any of them, to comply with such directions of the commissioner, for any reason, he shall forthwith notify the mayor or the selectmen, in writing, of said failure and of any requirements which he deems necessary or expedient to insure proper performance, valuation and classification of property for taxation according to law. Such notice shall contain a statement that failure of the town to comply with such requirements will result in court action. At the request of local assessors, he shall contract on behalf of the city or town for engineering, professional or technical services for the installation of such record keeping system, the production and installation of tax maps, the appraisal or reappraisal of property, or such other action as is required for the town to meet the minimum standards prescribed.

M.G.L. c. 58, § 4A Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders

c. 58, § 4A. Continued non-compliance with minimum standards by cities or towns; contracts by commissioner; court orders Section 4A. If such city or town fails, within a reasonable time, to comply with the notice and requirements of the commissioner and continues to fail to meet the minimum standards provided in section one and to value property for taxation in violation of section thirty-eight of chapter fifty-nine, (a) the commissioner may contract on behalf of the city or town to provide engineering, professional or technical services for the installation of such record keeping systems, the production and installation of tax maps, the appraisal or reappraisal of property, or such other action as he has required for the town to meet the minimum standards prescribed, or (b) a single justice of the supreme judicial court may, on the petition of the commissioner, order the mayor or selectmen to comply with the requirements of the commissioner or order its assessors to value property for taxation at its fair cash valuation and to classify real property according to use and to meet the minimum standards necessary to accomplish this within a definite period of time to be determined by the court. The commissioner shall file with his petition copies of his directions to the assessors and of his notice to the mayor or selectmen under the provisions of section four, together with such other evidence in his possession which he has collected in accordance with sections one A and six as will be helpful to the court in determining whether or not such an order should be issued.

M.G.L. c. 58, § 4B Compliance with court orders by cities or towns; provision of services by commissioner

c. 58, § 4B. Compliance with court orders by cities or towns; provision of services by commissioner Section 4B. A city or town whose mayor or selectmen and assessors have been ordered by the court under section four A to comply with the requirements of the commissioner may request said commissioner to provide engineering, professional or technical services for the installation of such record keeping systems, the production and installation of tax maps, the appraisal or reappraisal of property, the classification of property, or such other action as may be necessary for such city or town to comply with such court order.

M.G.L. c. 58, § 4C Costs of services provided by commissioner

c. 58, § 4C. Costs of services provided by commissioner Section 4C. Whenever the commissioner provides any service under the provisions of section four, four A or four B, the costs of such services shall be incurred by the commonwealth; and payment therefor shall be deducted by the state treasurer under the provisions of section twenty A of chapter fifty-eight from any amount distributable or payable by the commonwealth to such city or town. Whenever, in the opinion of the commissioner, it is necessary for an assessor to attend any training program under the provisions of section three, the registration fees, costs of study material and necessary travel expense shall be paid by the city, town or district of such assessor.

M.G.L. c. 58, § 5 Notices and lists; instructing assessors

c. 58, § 5. Notices and lists; instructing assessors Section 5. The commissioner may give instructions for preparing the notice and bringing in the lists required by section 29 of chapter 59, and may prescribe forms therefor so arranged that the statement of the person bringing in a list shall include all assessable property held by such person. The commissioner may prescribe forms for the lists and statements required therein relative to property held for literary, temperance, benevolent, charitable or scientific purposes.

M.G.L. c. 58, § 6 Real estate values; collecting information

c. 58, § 6. Real estate values; collecting information Section 6. The commissioner may collect and tabulate information as to the classification, sales price and fair cash value of real estate in the several towns. For this purpose he may require assessors to furnish him with any information in their possession, may consult persons likely to have knowledge as to the classification, sales price and fair cash value of separate parcels of real estate, and may examine probate and other relevant records.

M.G.L. c. 58, § 7 Unpaid taxes; obtaining information; affidavits

c. 58, § 7. Unpaid taxes; obtaining information; affidavits Section 7. The commissioner shall from time to time secure information as to any unpaid taxes in any town, may examine the books, records and papers of collectors and assessors, and of other town officers, and may require them to make reports to him. The commissioner may annually obtain from local officials at the expense of the commonwealth copies of all affidavits executed under section thirty-six of chapter fifty-one, and shall include the information obtained from such affidavits in any examination of tax records so as to insure the payment of taxes by all domiciliaries of the commonwealth. The commissioner shall also forward a copy of such list of residents to the registrar of motor vehicles.

M.G.L. c. 58, § 8 Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property

c. 58, § 8. Delinquent collections; proceedings by attorney general; abatement of certain taxes, etc.; expedited abatement procedure for abandoned real property Section 8. If, at any time after any tax, assessment, rate or other charge has been committed to a collector such tax, assessment, rate or charge, or any interest thereon or costs relative thereto, remains unpaid and the commissioner is of the opinion that such tax, assessment, rate, charge, costs or interest should be abated, he may, in writing, authorize the assessors or the board or officer assessing such tax, assessment, rate or charge, to abate any part or the whole of such tax, assessment, rate, charge, costs or interest, whether or not the same is secured by a tax title held by the town. Whenever in the opinion of the commissioner, the assessors or the board or officer assessing a tax, assessment, rate or charge have made an obvious clerical error and such tax, assessment, rate or charge has been paid, the commissioner may, in writing, authorize the assessors or such board or officer to abate any part or the whole of such tax, assessment, rate or charge for a period not to exceed the three fiscal years preceding the year of the application to the commissioner; provided, however, that no interest shall be due in connection with any such abatement. The assessors or the board or officer aforesaid may thereupon make the abatement authorized and enter the same in their or his record of abatements, making reference in said record to such authorization as the cause or reason for the abatement. If there is more than one such tax, assessment, rate or charge, the abatement may be authorized and made either by items or by a sum total, stated in such written authorization. Whenever authority to abate is granted under this section, the commissioner shall forthwith give written notice of the grant of such authority to the collector, and, if the tax, assessment, rate, charge, costs, or interest involved is secured by a tax title held by the town, also to the treasurer. The commissioner shall make and from time to time revise, rules, regulations and guidelines necessary for establishing an expedited procedure for granting authority to abate taxes, assessments, rates, charges, costs or interest under this section in such cases as the commissioner determines are in the public interest and shall from time to time for such periods as the commissioner considers appropriate authorize the assessors or the board or officer assessing the tax, assessment, rate or charge to grant these abatements. No abatement authorized by these procedures shall be granted unless the assessors or board or officer shall certify, in writing, under pains and penalties of perjury that the procedures have been followed. The commissioner shall require yearly reports and audits of these abatements by assessors or boards or officers that the commissioner considers necessary to ensure that any authority granted under this paragraph has been properly exercised and shall withdraw this grant of authority to the particular assessors, board or officer upon his written determination that the authority has been improperly exercised. The commissioner may make and from time to time revise, reasonable rules, regulations and guidelines that he considers necessary to carry out this paragraph.

M.G.L. c. 58, § 8B Reimbursement claims by cities and towns; filing; time limitation

c. 58, § 8B. Reimbursement claims by cities and towns; filing; time limitation Section 8B. All reimbursement claims to which a city or town may be entitled on account of exemptions and abatements granted under section five of chapter fifty-nine shall be filed with the commissioner of revenue on or before the end of the fiscal year to which said claims relate.

M.G.L. c. 58, § 8C Affordable housing sites; abatement of real estate tax obligations

c. 58, § 8C. Affordable housing sites; abatement of real estate tax obligations Section 8C. A city or town may establish, relative to sites or portions of sites that will be used as affordable housing, as defined in section 1 of chapter 60, or affordable housing and commercial, an agreement between the city or town and the developer of the sites or portions of sites, regarding the abatement of up to 75 per cent of the outstanding real estate tax obligations and up to 100 per cent of the outstanding interest and costs on the sites or portions of sites. The agreement, for the purpose of developing affordable housing on such sites and redevelopment in such communities, shall include, but shall not be limited to, the amount outstanding, the per cent of interest to accrue if determined applicable by the parties, the description of quantifiable monthly payments, the inception date of such payments, the date of the final payment, late penalties, the number of affordable units, and any other contractual obligations arranged between the parties. The terms of repayment shall be set at the discretion of the municipality and shall be included in the agreement between the parties. A city or town that accepts this section shall adopt an ordinance or by-law specifying the method for negotiating and approving agreements under this section. Copies of each such agreement shall be signed by the municipal officer required by the ordinance or by-law and by the owner of the property in question, notarized, attested to by the city or town clerk, and provided to the executive office of housing and livable communities, the city council or board of selectmen, and the owners of the property in question. An abatement under this paragraph may be granted only for a new owner of a parcel who is not liable for any of the outstanding charges secured by the municipality's lien. This section shall take effect in any city or town only upon its acceptance by such city or town. The commissioner, in consultation with the executive office of housing and livable communities, may make, and from time to time revise, such reasonable rules and regulations that are consistent with provisions of the preceding paragraph as he deems necessary to carry out the provisions of this paragraph.

M.G.L. c. 58, § 9 Proposed equalized valuation; establishment

c. 58, § 9. Proposed equalized valuation; establishment Section 9. In the year nineteen hundred and sixty-six and in every second year thereafter, the commissioner shall, on or before June first, determine and establish for each city and town a proposed equalized valuation which shall be the fair cash value of all property in such city or town subject to local taxation as of January first in such year.

M.G.L. c. 58, § 10 Determination of equalized valuation

c. 58, § 10. Determination of equalized valuation Section 10. In determining the equalized valuations required by section nine, the commissioner shall make and issue such comprehensive assessment ratio studies of the average level of assessment, the degrees of assessment, uniformity, and over-all compliance with assessment and classification requirements for each major class of property in each city and town of the commonwealth as he shall deem appropriate to indicate the degree of compliance with the law and rules and regulations for the assessment and classification of property in each city and town. For the purposes of this section, the commissioner shall collect and tabulate information relative to all sales of real estate and shall also cause appraisals to be made of properties of various classes in each city and town sufficient in number and so selected, by random sampling or otherwise, as to (a) confirm the assessment ratio derived from selling prices, (b) assist in determining assessment ratio wherever the number of sales is insufficient to represent all properties of any specific class in a city or town, (c) provide a substitute for selling prices of properties of a unique character or which are sold at infrequent intervals, and (d) establish an assessment ratio for personal property assessed in each city or town. The commissioner may require from state, city and town officers and from individual property owners such returns and statements relative to the amount and value of taxable property and the income derived therefrom in the several cities and towns as he deems necessary. If a city or town fails to submit such information in its possession or which it can reasonably be expected to obtain as the commissioner requests in writing for use in determining the equalized valuations required by section nine and such failure continues for thirty days after such written request, such city or town shall not have a right to submit testimony to the commissioner as provided under section ten A and the decision of the commissioner with respect to such city or town shall be final.

M.G.L. c. 58, § 10A Proposed equalized valuation; notice and hearing; changes

c. 58, § 10A. Proposed equalized valuation; notice and hearing; changes Section 10A. On or before June tenth, in each year in which an equalization is to be established, the commissioner shall hold a public hearing on the proposed equalized valuations. He shall send written notice thereof, together with a copy of the proposed equalized valuations, to the assessors of each city and town on or before June first of such year. The commissioner may, on the basis of any new information furnished to him at such hearing or otherwise, change the proposed equalized valuation of any city or town. Notice of any change shall be sent to the assessors of such city or town on or before July twentieth next following.

M.G.L. c. 58, § 10B Appeal to appellate tax board

c. 58, § 10B. Appeal to appellate tax board Section 10B. On or before August tenth next following, a city or town aggrieved by the equalized valuation established by the commissioner under sections nine and ten A may appeal the determination of the commissioner to the appellate tax board. The appellant shall have the burden of proving that the equalized valuation of such city or town is substantially different from the commissioner's determination. Every such appeal shall be decided by the board not later than January twentieth of the year next following the year in which it is filed. If the board fails to act upon an appeal within said time, it shall be deemed to be a denial of such appeal. The decision of the board shall be final.

M.G.L. c. 58, § 10C Final equalization and apportionment; establishment; report to general court

c. 58, § 10C. Final equalization and apportionment; establishment; report to general court Section 10C. On or before January thirty-first of the year next following the year for which an equalization is to be established, the commissioner shall, on the basis of the equalized valuations determined under sections nine and ten A, as modified by the appellate tax board under section ten B, establish a final equalization and apportionment upon the several cities and towns as of January first of such year of the fair cash value of all property in the commonwealth subject to local taxation, the fair cash value of all such property in each city and town, the ratio which the fair cash value of all such property in each city or town bears to the fair cash value of all such property in the commonwealth, and the proportion of county tax, which should be assessed upon each city and town. Prior to establishing a final equalization and apportionment, the commissioner shall add to the equalized valuations so determined the fair cash value of all property subject to the excise imposed by section ten of chapter one hundred and twenty-one A and said property shall, for the purpose of this section only, be deemed property subject to local taxation. The fair cash value of said property shall be established by the commissioner at an amount no higher than that which would result if the owner thereof were paying a tax under the provisions of chapter fifty-nine equal to the total payments made to the city or town under chapter one hundred and twenty-one A in the most recent calendar year, and if all property actually subject to local taxation in such city or town were being assessed at the equalized valuation determined by the commissioner hereunder. The equalized valuations and apportionments so established shall be the basis for all state, county or district assessments, distributions and appropriated grants and reimbursements which are based on equalized valuations and apportionments, in the next two-year period and until another equalization and apportionment has been established.

M.G.L. c. 58, § 13 Definitions applicable to Secs. 13 to 17

c. 58, § 13. Definitions applicable to Secs. 13 to 17 Section 13. As used in this section and sections 14 through 17, inclusive, the following words shall have the following meanings: ''Base year valuation'', for each city and town, the valuation of state-owned land within the city or town as of January 1, 2017 as determined by the commissioner under this section. ''Base year per-acre land valuation'', for each city and town, the valuation per-acre of state-owned land as determined by the commissioner during the base year valuation of state-owned land under this section. ''Fair cash valuation'', for each city and town, the valuation of state-owned land located in the city or town as of January 1 and used to determine the reimbursement in lieu of taxes under section 17 for the fiscal year that begins the July 1 of the following year. The fair cash valuation as of January 1, 2019 shall equal the base year valuation, adjusted by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation reported for the city and town under sections 10 through 10C, inclusive, for January 1, 2018, plus the fair cash valuation of state owned land acquisitions and minus the fair cash valuation of state-owned land dispositions since the base year valuation. The fair cash valuation of any state-owned land acquisitions and dispositions within the city or town shall equal the product of the per-acre land valuation for the city or town times the number of acres of such state-owned land. Thereafter, the fair cash valuation as of any January 1 shall equal the fair cash valuation for the preceding January 1, adjusted in the year for which the commissioner is to establish a valuation under section 14 by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation for the preceding January 1, plus the fair cash valuation of state owned land acquisitions and minus the fair cash valuation of state-owned land dispositions during the preceding calendar year. ''Per-acre land valuation'', for each city and town, the per acre land valuation used to determine the fair cash valuation of state-owned land acquisitions and dispositions during any calendar year. The valuation as of January 1, 2019 shall equal the base year per acre land valuation, adjusted by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation reported for such city and town under sections 10 to 10C, inclusive, for January 1, 2018. Thereafter, the valuation shall equal the per acre land valuation last established, adjusted by the percentage, if any, by which such valuation has changed, as determined by the commissioner from the biennial equalized valuation for the January 1 preceding the year for which the commissioner is to establish a valuation under section 14. The valuation shall be used to determine the fair cash valuation of state-owned land acquisitions and dispositions for the year in which the commissioner makes such per-acre land valuation and the succeeding year, and until another such valuation is made. ''Reimbursement percentage'', for each city and town, the fair cash valuation percentage share of the annual appropriation made for reimbursements in lieu of taxes on state-owned land. The percentage shall be the fair cash valuation of the state-owned land within the city or town as of January 1 divided by the total fair cash valuation of all state-owned land as of January 1. ''State-owned land'' all land owned by the commonwealth as of January 1 and used for the purposes of a fish hatchery, game preserve or wild life sanctuary, a state military camp ground, a state-operated veterans' home, a state forest, the University of Massachusetts, or a public institution under the department of correction, the department of higher education, the department of mental health, the department of developmental services, the department of public health, the department of transitional assistance, or the department of youth services, land owned by the commonwealth known as the Wachusett Mountain State Reservation and the Mount Greylock State Reservation, Blue Hills Reservation, and the Middlesex Fells Reservation and of all land owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes, except land which at the time of the establishment of the department was held by the former Metropolitan District Commission; and of all land held by the department of environmental protection for use as a solid waste disposal facility under sections 18 through 24, inclusive, of chapter 16; of all land comprising the north shore regional 911 center and the Essex county correctional facility in the town of Middleton; and of any land acquired by the low-level radioactive waste management board pursuant to paragraph (g) of section 23 of chapter 111H. ''State-owned land'' shall not include (1) buildings, structures, improvements or other things erected thereon or affixed thereto, or (2) land which at the time of its acquisition by the commonwealth was exempt from local taxation, except land under the care and control of the department of fish and game and used as a game preserve or wildlife sanctuary and which was at the time of its acquisition by the commonwealth under the care and control of the federal government.

M.G.L. c. 58, § 14 Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management

c. 58, § 14. Determination of fair cash valuation of state-owned land located within municipalities; land held by division of watershed management Section 14. In 2019 and every 2 years thereafter, the commissioner, on or before June 1, shall determine the fair cash valuation of state-owned land located within each city or town under section 13. To assist in making the determination the commissioner may require oral or written information from any officer or agent of the commonwealth or of any city or town therein and from any other inhabitant thereof, and may require such information to be on oath. Such officers, agents and persons, so far as able, shall furnish the commissioner with the required information in such form as the commissioner may indicate, within 15 days after being so requested by the commissioner. With respect to land held by the division of watershed management in the department of conservation and recreation for the purposes named in section 5G of chapter 59, the commissioner shall, by June 1, also determine the fair cash valuation of such land in each city or town by the same method as provided in section 13 for determining the fair cash valuation of state-owned land and notify the division of the valuations.

M.G.L. c. 58, § 15 Notification of land acquired or disposed of by commonwealth

c. 58, § 15. Notification of land acquired or disposed of by commonwealth Section 15. Whenever the commonwealth acquires or disposes of land, the commissioner of the division of capital assets management shall notify the commissioner. The commissioner shall determine whether the acquisition or disposition is state-owned land as defined in section 13. Land so determined by March 1 shall be included in or removed from the annual statement of fair cash valuation and reimbursement percentages made by the commissioner under section 16.

M.G.L. c. 58, § 16 Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located

c. 58, § 16. Statement of fair cash valuation reimbursement percentage for each municipality where state-owned land located Section 16. The commissioner shall annually deliver, to the state treasurer, a statement of the fair cash valuation reimbursement percentage for each city and town in which state-owned land is located, and of the amount of money to be paid to each such city and town as determined by the following section.

M.G.L. c. 58, § 17 Reimbursement of municipalities where state-owned land located

c. 58, § 17. Reimbursement of municipalities where state-owned land located Section 17. The treasurer shall annually, reimburse each city and town in which state-owned land is located, an amount in lieu of taxes upon the reimbursement percentages reported to the treasurer by the commissioner under the preceding section, determined by multiplying the percentages by the amount appropriated for such purposes for the fiscal year. No reimbursements hereunder on account of lands owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes shall be made from the Inland Fisheries and Game Fund.

M.G.L. c. 58, § 17B Property taken for flood control; loss of taxes; reimbursement

c. 58, § 17B. Property taken for flood control; loss of taxes; reimbursement Section 17B. The state treasurer shall annually, not later than November twentieth, upon certification by the commissioner as hereinafter provided, pay to each town in which property has been taken for flood control reservoirs by the commonwealth under any act, or the United States pursuant to consent granted by the commonwealth under chapter two hundred and eighty-four of the acts of nineteen hundred and thirty-nine, chapter five hundred and ninety-four of the acts of nineteen hundred and forty-eight and chapter six hundred and thirteen of the acts of nineteen hundred and fifty-six, an amount determined by the commissioner as tax losses resulting from the takings. Such losses of taxes as determined by the commissioner shall be based on the then current tax rate in each town in which property has been taken for flood control reservoirs and on the average assessed valuation for a period of five years prior to the acquisition of said land; provided, however, that whenever a town wherein a flood control reservoir or portion thereof is located shall have made a general revaluation of property subject to the annual municipal taxes for such town, the commissioner may use such revaluation for determining the taxes for which payment shall be made. Said commissioner shall annually ascertain said valuation and the amount to be paid to each town, and shall certify the same to the state treasurer not later than November first.

M.G.L. c. 58, § 17C Forest Products Trust Fund

c. 58, § 17C. Forest Products Trust Fund Section 17C. A Forest Products Trust Fund shall be established on the books of the commonwealth. This fund shall be used to disburse payments to cities and towns within whose boundaries exist state owned forest land. The commissioner of the department of environmental management with the approval of the secretary of environmental affairs shall develop forest management plans for all forest land owned by the commonwealth, its agencies, commissions or authorities, with the exception of land owned by the Massachusetts Water Resources Authority. (a) Fifty percent of all revenue received by the removal of forest products on land acquired by the commonwealth on or after June 1, 1987 shall be deposited in the Forest Products Trust Fund. Such funds shall be dispersed to those municipalities within whose boundaries the removal of forest products occurs in an amount equal to fifty percent of the revenue received by the commonwealth. (b) Eight percent of all revenue received by the removal of forest products on land acquired by the commonwealth before June 1, 1987 shall be deposited in the Forest Products Trust Fund. Such funds shall be dispersed to those municipalities within whose boundaries the removal of forest products occurs in an amount equal to eight percent of the revenue received by the commonwealth.

M.G.L. c. 58, § 18B Distribution of highway fund; notification of amount required; fractions

c. 58, § 18B. Distribution of highway fund; notification of amount required; fractions Section 18B. The state treasurer, without further appropriation and upon certification of the commissioner, shall annually distribute to the several cities and towns in accordance with the provisions of section thirty-one of chapter eighty-one that portion of the Highway Fund allocated therefor. Said amount shall be distributed in four equal payments. Said payments shall be made annually, in each fiscal year, on or before September thirtieth, December thirty-first, March thirty-first and June thirtieth. The commissioner of highways shall notify the commissioner of revenue of the estimated amounts required to be distributed under this section. The commissioner of revenue shall include said amounts in his notification to the assessors of each city and town under section twenty-five A and said amounts shall be included by the assessors in estimated receipts in determining the rate of taxation to be levied upon taxable property in each city and town. If upon any date of distribution the amount available for distribution under this section is insufficient to make the full distributions required by said section thirty-one of said chapter eighty-one, the distributions thereunder shall be the amount otherwise due each city or town under said section multiplied by a fraction, the numerator of which shall be the amount available for distribution under this section and the denominator shall be the total amount otherwise due for the several cities and towns under the provisions of said section thirty-one of said chapter eighty-one. If upon any date of distribution the amount available for distribution under this section exceeds the amount necessary to make the full distributions required by said section thirty-one of chapter eighty-one, the distributions thereunder shall be the amount otherwise due each city or town under said section thirty-one of chapter eighty-one increased by an amount which shall be the total amount available for distribution less the total amount required for distribution multiplied by a fraction, the numerator of which shall be the amount otherwise due each city or town under said section thirty-one of chapter eighty-one and the denominator of which shall be the amount otherwise due the several cities and towns under said section.

M.G.L. c. 58, § 18C Distribution of budgeted aid to cities and towns

c. 58, § 18C. Distribution of budgeted aid to cities and towns Section 18C. (a) In this section, ''budgeted aid'' shall mean unrestricted aid to cities and towns, including proceeds from the state lottery established under chapter 10, payments in lieu of taxes from the commonwealth to cities and towns and education aid to cities and towns under chapter 70. (b) The state treasurer shall, subject to appropriation but not subject to allotment under section 9B of chapter 29, distribute budgeted aid to cities and towns. The distribution shall be made in 12 equal payments, on or before the last day of each month. Notwithstanding clause Forty-first of section 7 of chapter 4 or any other general or special law to the contrary, the commissioner of revenue or any official responsible for a local reimbursement or assistance program reported by said commissioner under section 25A shall use, as appropriate, the most recent city and town population estimates of the United States Bureau of the Census in calculating distributions or assessments under local reimbursement or assistance programs. Such distribution programs shall include, but not be limited to, the chapter 70 school aid program, and aid to regional public libraries. Such assessments shall include, but not be limited to, air pollution control districts, the metropolitan area planning council, the old colony planning council, the Massachusetts Bay Transportation Authority and any other entity for which said commissioner is required to give notice under said section 25A. (c) This section shall not be construed to prohibit the distribution of other state government payments to cities and towns that are not budgeted aid through 1 or more of the monthly payments to cities and towns. Nor shall this section be construed to prohibit the deduction from distributions to satisfy amounts owed to the state by cities and towns under section 20A or any other general or special law.

M.G.L. c. 58, § 18F Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports

c. 58, § 18F. Distributions to cities, towns, or regional school districts; receipt of certification of prior financial reports Section 18F. No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after November 30 of the fiscal year, or during any fiscal year thereafter by the state treasurer until said treasurer receives certification from the commissioner of revenue of said commissioner's acceptance of the prior fiscal year's annual financial reports submitted pursuant to the provisions of section forty-three of chapter forty-four. In the case of regional school districts, distributions pursuant to chapters seventy, seventy-one, seventy-one A, seventy-one B and seventy-four shall not be paid by the state treasurer after November 30 of the fiscal year, or during any fiscal year thereafter until said state treasurer receives certification from said commissioner of revenue of the acceptance of the prior year's annual financial reports as prescribed by the director of accounts.

M.G.L. c. 58, § 20A Deductions from sums payable to cities and towns

c. 58, § 20A. Deductions from sums payable to cities and towns Section 20A. If, at the time any amount is distributable or payable by the commonwealth to any city or town, there is due to the commonwealth any sum from such city or town, for any service or cause whatsoever, such sum so due to the commonwealth shall be deducted by the state treasurer from the amount so distributable or payable to the city or town, and shall be applied to the payment of the sum so due to the commonwealth.

M.G.L. c. 58, § 25 Amounts due municipalities; determination; payment

c. 58, § 25. Amounts due municipalities; determination; payment Section 25. The commissioner shall ascertain and determine the amount due to each city and town under section eighteen A, notify the treasurer of each city and town of the amount determined to be due to such city or town, or that no amount is due, as the case may be, and certify the amount as determined to the state treasurer, who shall thereupon pay the same in accordance with the provisions of said sections.

M.G.L. c. 58, § 25A Amounts due municipalities; annual estimates

c. 58, § 25A. Amounts due municipalities; annual estimates Section 25A. Annually on or before March first, the commissioner shall ascertain and determine the amount due each city and town under sections eighteen A, eighteen B, and eighteen C, and the commonwealth's share of local reimbursement and assistance programs as authorized by law and the amount appropriated by the general court, including, but not limited to, school building construction, school transportation, school lunches, educational programs, teachers' retirement pensions, veteran's benefits, public health and housing and urban renewal subsidies, and shall notify the assessors of each city and town thereof. Annually on or before February first each department, commission, board or other agency of the commonwealth administering any local reimbursement or assistance program included under this section for which the commissioner is required to estimate the amount to be received by each city or town shall, upon the basis of information then available to it, estimate and certify to the commissioner of revenue the amount each city and town is to receive from the commonwealth under such program during the next fiscal year. Said assessors, in determining the rate of taxation to be levied upon taxable property for the year, shall include in the estimated receipts lawfully applicable to the payment of expenditures the aforesaid amount.

M.G.L. c. 58, § 25B Proceeds of cigarette excise; certification for payment by commissioner of revenue

c. 58, § 25B. Proceeds of cigarette excise; certification for payment by commissioner of revenue Section 25B. The commissioner of revenue shall, as hereinafter provided, certify to the state treasurer for payment, from that portion of the proceeds of the excise on cigarettes as authorized by paragraph (b) of section twenty-eight of chapter sixty-four C, the following:— (a) From time to time when required, the contract assistance to the Massachusetts Bay Transportation Authority provided under section twenty-eight of chapter one hundred and sixty-one A or under other applicable laws, and from time to time when required, the contract assistance to regional transportation authorities, provided under section twenty-three of chapter one hundred and sixty-one B; (b) From time to time, when required, reimbursements to cities and towns comprising transportation areas as provided under section one hundred and fifty-two A of chapter one hundred and sixty-one, and to the Woods Hole, Martha's Vineyard and Nantucket Steamship Authority, as provided under section nine A of chapter seven hundred and one of the acts of nineteen hundred and sixty, as amended; [There is no subsection (c).] (d) On or before November twentieth of each year, the amount certified by the commissioner of education to be payable to any city or town as a transportation allowance under the provisions of section seven B of chapter seventy-one.

M.G.L. c. 58, § 28 Annual assessments for deposits with state treasurer; trust funds

c. 58, § 28. Annual assessments for deposits with state treasurer; trust funds Section 28. The commissioner shall annually assess upon every corporation or organization required by law to make deposits in trust with the state treasurer one twentieth of one per cent of the average of such deposits by it for the year last preceding such assessment. Such assessment shall be collected in the same manner as taxes upon corporations.

M.G.L. c. 58, § 28A Withholding taxes; internal revenue code of United States

c. 58, § 28A. Withholding taxes; internal revenue code of United States Section 28A. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to withhold such amount of the salaries or wages of each such officer or employee as may be required by the provisions of the internal revenue code of the United States, as from time to time amended, and to transmit and pay the amount so withheld to the government of the United States in accordance with said provisions.

M.G.L. c. 58, § 28B Withholding statements; federal taxes

c. 58, § 28B. Withholding statements; federal taxes Section 28B. The state treasurer and other officials having charge of the payment of salaries and wages by the commonwealth and its political subdivisions, respectively, to officers and employees thereof are hereby authorized, empowered and directed to furnish to each such officer or employee in respect of his employment during any calendar year, on or before January thirty-first of the succeeding year, a written statement showing the name and address of, and the salary or wages paid to, such officer or employee during such calendar year, and the amount of the federal tax deducted and withheld under the internal revenue code, as from time to time amended, in respect of such salary or wages, and a copy thereof to the commissioner of internal revenue, or his successor, and to the commissioner of revenue.

M.G.L. c. 58, § 28C Reciprocal enforcement of tax liabilities

c. 58, § 28C. Reciprocal enforcement of tax liabilities Section 28C. At the request of the commissioner, the attorney general may bring suit, in the name of the commonwealth, in the appropriate court of any other state to collect any tax legally due the commonwealth; and any political subdivision of the commonwealth or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to such political subdivision. The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by the commonwealth and lawfully imposed by any other state, or political subdivision thereof, which extends a like comity to the commonwealth, and the duly authorized officer of any other state, or political subdivision thereof, may sue for the collection of such taxes in the courts of the commonwealth. A certificate by the secretary of state of such other state that the officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority. A certificate by the commissioner of revenue that the tax of such other state or political subdivision thereof is similar to a tax imposed by the commonwealth shall be prima facie evidence of such similarity. For the purposes of this section, the words ''tax'' and ''taxes'' shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state, or political subdivision thereof, shall be recognized and enforced by the courts of the commonwealth to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties, or both, due under the tax laws of the commonwealth, or any political subdivision thereof.

M.G.L. c. 58, § 31 Forms; authority of commissioner

c. 58, § 31. Forms; authority of commissioner Section 31. In addition to the forms expressly required by any other provision of law to be as prescribed or approved by the commissioner, the commissioner may prescribe any other form considered necessary or convenient for use under any provision of chapters 59 to 65C, inclusive; provided, that variance from a prescribed form shall not affect the validity of the form so used, if the form used is in substantial conformity to that so prescribed. In any case where the commissioner prescribes a form, the form may be completed or maintained electronically.

Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter58Fetched: 10/20/2026