Massachusetts General Laws

Mass. Gen. Laws ch. 58, § 10B (2026)

Appeal to appellate tax board

✓ current as of July 2026

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Section 10B. On or before August tenth next following, a city or town aggrieved by the equalized valuation established by the commissioner under sections nine and ten A may appeal the determination of the commissioner to the appellate tax board. The appellant shall have the burden of proving that the equalized valuation of such city or town is substantially different from the commissioner's determination. Every such appeal shall be decided by the board not later than January twentieth of the year next following the year in which it is filed. If the board fails to act upon an appeal within said time, it shall be deemed to be a denial of such appeal. The decision of the board shall be final.

Notes of Decisions

Cited in 4 cases, 1975–1997 · leading case: City of Malden v. Appellate Tax Bd., 326 N.E.2d 342 (Mass. 1975).

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City of Malden v. Appellate Tax Bd., 326 N.E.2d 342 (Mass. 1975). “A number of cities and towns appealed their determinations to the Appellate Tax Board (board) under G. L. c. 58, § 10B, and the board reduced some of them.”

Bd. of Assessors v. Comm'r of Revenue, 383 Mass. 876 (Mass. 1981). “The controlling statute, G. L. c. 58, § 10B, as most recently amended by St.”

Town of Petersham v. Comm'r of Revenue, 461 N.E.2d 217 (Mass. 1984). · cites it 6× “It states in effect that regardless of whether the board had jurisdiction to hear the town’s appeal, since it rendered a decision, that decision was final, and not reviewable, according to the directive of G. L. c. 58, § 10B. 4 The problem with this contention is that G.”

Garrity v. Bd. of Assessors, 682 N.E.2d 935 (Mass. App. Ct. 1997). “There, the controlling statute, G. L. c. 58, § 10B, set a June 20 deadline for filing an appeal to the Commissioner of Revenue.”

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