Mass. Gen. Laws » Part II Title I Chapter 185
Massachusetts General Laws

Mass. Gen. Laws ch. 185, § 109 (2026)

Evidence of value of land, estate or interest

✓ current as of July 2026
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Section 109. In any action to recover damages for loss or damage or deprivation of land, or of any estate or interest therein, by the registration of another person as owner of such land, or of any estate or interest therein, the assessed valuation for taxation of the land, or of the estate or interest, if assessed separately, for the three years preceding the loss, damage or deprivation may be introduced by any party as evidence of the fair market value of such land, estate or interest; but if the valuation for any one year is so introduced, the valuations for all three years shall be introduced.

Notes of Decisions
Cited in 2 cases, 1921–1974 · leading case: Dorr v. Massachusetts Title Ins., 131 N.E. 191 (Mass. 1921).
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Dorr v. Massachusetts Title Ins., 131 N.E. 191 (Mass. 1921). “79, § 35; G. L. c. 185, §109. The witness called by the plaintiff to testify as an expert was properly permitted to express an opinion as to the damages caused by the existence of the right of way.”
Stewart v. Town of Burlington, 319 N.E.2d 921 (Mass. App. Ct. 1974). “No change was made in the cognate provisions of G. L. c. 185, § 109. We consider these arguments in the abstract because the total assessed valuation in each of the years 1968 through 1970 which was excluded in this case ($18,220) was considerably less than the opinion of the…”
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