MA S1964

Boards of assessors may request property owners or lessees to submit sworn written returns within 60 days containing information needed to determine fair cash valuation of real property

Failure to comply with the 60-day deadline results in automatic dismissal of any filing at the appellate tax board, with no extensions granted unless the applicant was unable to comply for reasons beyond their control or attempted good faith compliance

Making knowingly false statements in a valuation return bars the property owner or lessee from any statutory appeal

Residential property owners face penalties of $50 for single family dwellings and $250 for other residential real estate if they fail to submit required information on time

Commercial (Class 3) and industrial (Class 4) property owners or lessees face a $250 penalty for non-compliance, but penalties only apply if assessors provided advance notice of the consequence