MA H3176

Authorizes local boards of assessors to require property owners and lessees to submit valuation-related forms, returns, and documents electronically in formats the board prescribes

Applies to filings under multiple sections of Chapter 59, including sections 5, 5C, 29, 38D, 38F, 59, and 61A (covering various property tax exemptions, abatements, and agricultural land classifications)

Filings not submitted in the required manner, format, and medium will be deemed invalid unless the owner or lessee demonstrates reasonable cause for non-compliance

"Reasonable cause" exceptions include circumstances beyond the owner's or lessee's control and good faith attempts to comply with filing requirements