MA H3012

Amends Section 38D of Chapter 59 to require property owners or lessees to submit written returns under oath within 60 days when requested by the board of assessors for property valuation purposes

Failure to comply within 60 days results in automatic dismissal of any filing at the appellate tax board, with limited exceptions for circumstances beyond the applicant's control or good faith attempts to comply

Knowingly making false statements in a return bars the owner or lessee from any statutory appeal under the chapter

Establishes penalties for Class 1 residential property non-compliance: $50 for single family dwellings and $250 for all other residential real estate

Establishes a $250 penalty for Class 3 commercial or Class 4 industrial property owners or lessees who fail to submit required information, provided the board of assessors gave prior notice of the penalty