Massachusetts General Laws

Mass. Gen. Laws ch. 44, § 56 (2026)

Towns; fiscal year

✓ current as of July 2026

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Section 56. The fiscal year of all towns of the commonwealth shall begin with July first and end with the following June thirtieth, and the returns made to the director under section forty-three shall show the financial condition of the town at the close of business on June thirtieth; provided, however, that the treasurer shall, until July fifteenth, enter in his books all items for the payment of bills incurred and salaries and wages earned during the previous fiscal year, excepting payment of school teachers' salaries which have been deferred under the provisions of section forty of chapter seventy-one, and expenditures thereof shall be deemed to be as of June thirtieth preceding.

Notes of Decisions

Cited in 4 cases, 1983–2002 · leading case: Turners Falls Ltd. P'ship v. Bd. of Assessors, 767 N.E.2d 629 (Mass. App. Ct. 2002).

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Turners Falls Ltd. P'ship v. Bd. of Assessors, 767 N.E.2d 629 (Mass. App. Ct. 2002). “The date on which assessors determine the fair cash value of real property is January 1 of each year. G. L. c. 59, § 2A. Real property is assessed to its owner as of January 1.”

Donlon v. Bd. of Assessors, 389 Mass. 848 (Mass. 1983). “G. L. c. 44, §§ 56, 56A. The board’s findings of fact are final if they are supported by substantial evidence and are not mutually inconsistent.”

Decota v. Stoughton, 504 N.E.2d 672 (Mass. App. Ct. 1987). “” In the Superior Court and in this court the plaintiff conceded that the amount of delinquent taxes withheld from the eminent domain payment represented taxes for the fiscal years (July 1 through June 30, see G. L. c. 44, § 56, & c. 59, § 57) 1976-1977 “to the present” (i.”

Rogers v. Town of Plainville, 1999 Mass. App. Div. 210 (Mass. Dist. Ct., App. Div. 1999). “However, G.L.c. 44, §56 clearly states that “ [t]he fiscal year of all towns of the commonwealth shall begin with July first and end with the following June thirtieth .”

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